basic groceries definition
basic groceries of a registrant means property ac- quired or brought into Québec by the registrant for the purpose of making a supply of the property that is re- ferred to in Division III of Chapter IV of the Act ;
basic groceries. 1 means all food or beverages for human consumption (including accompaniments therefor) to the exclusion of the list of items found in the Excise Tax Act at Schedule VI, Part III, s. 1 as well as the ARQST including, but not limited to the following summary thereof (mostly consisting of alcohol, junk food and/or snack food for immediate consumption):