buksoRestaurant food groceries zero-rated prepared food
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Basic groceries are zero-rated, but prepared food and restaurant meals are taxable. Sweet baked goods are zero-rated when sold in packages or groups of six or more single servings, and taxable when fewer than six are sold.
Official source: canada.ca