Savoury snacks

Generally, foods that were savoury snacks for wholesale sales tax purposes are taxable savoury snacks for GST purposes. Some specific points are:

  • caviar and other fish roe products are specifically included as savoury snacks and are taxable
  • seeds and nuts that have been processed or treated by salting, spicing, smoking, roasting or similar processing or treating, are taxable
  • raw nuts are GST-free.
    Last modified: 05 Aug 2016QC 16413