This website is operated by Konol Trading Ltd. Throughout the site, the terms “we”, “us” and “our” refer to Konol Trading Ltd. Konol Trading Brands offers this website, including all information, tools and services available from this site to you, the user, conditioned upon your acceptance of all terms, conditions, policies and notices stated here.

By visiting our site and/or purchasing something from us, you engage in our “Service” and agree to be bound by the following terms and conditions (“Terms of Service”, “Terms”), including those additional terms and conditions and policies referenced herein and/or available by hyperlink. These Terms of Service apply to all users of the site, including without limitation users who are browsers, vendors, customers, merchants, and/or contributors of content.

Please read these Terms of Service carefully before accessing or using our website. By accessing or using any part of the site, you agree to be bound by these Terms of Service. If you do not agree to all the terms and conditions of this agreement, then you may not access the website or use any services. If these Terms of Service are considered an offer, acceptance is expressly limited to these Terms of Service.

Agreeing to our Terms of Service you also agree to our Refund Policy and Our store is hosted on Shopify Inc. They provide us with the online e-commerce platform that allows us to sell our products and services to you.

SECTION 1 - ONLINE STORE TERMS By agreeing to these Terms of Service, you represent that you are at least the age of majority in your state or province of residence, or that you are the age of majority in your state or province of residence and you have given us your consent to allow any of your minor dependents to use this site. You may not use our products for any illegal or unauthorized purpose nor may you, in the use of the Service, violate any laws in your jurisdiction (including but not limited to copyright laws).   

You must not transmit any worms or viruses or any code of a destructive nature.
A breach or violation of any of the Terms will result in an immediate termination of your Services.

We reserve the right to refuse service to anyone for any reason at any time.
You understand that your content (not including credit card information), may be transferred unencrypted and involve (a) transmissions over various networks; and (b) changes to conform and adapt to technical requirements of connecting networks or devices. Credit card information is always encrypted during transfer over networks.
You agree not to reproduce, duplicate, copy, sell, resell or exploit any portion of the Service, use of the Service, or access to the Service or any contact on the website through which the service is provided, without express written permission by us .
The headings used in this agreement are included for convenience only and will not limit or otherwise affect these Terms.

We are not responsible if information made available on this site is not accurate, complete or current. The material on this site is provided for general information only and should not be relied upon or used as the sole basis for making decisions without consulting primary, more accurate, more complete or more timely sources of information. Any reliance on the material on this site is at your own risk.
This site may contain certain historical information. Historical information, necessarily, is not current and is provided for your reference only. We reserve the right to modify the contents of this site at any time, but we have no obligation to update any information on our site. You agree that it is your responsibility to monitor changes to our site.

Prices for our products are subject to change without notice.
We reserve the right at any time to modify or discontinue the Service (or any part or content thereof) without notice at any time.
We shall not be liable to you or to any third-party for any modification, price change, suspension or discontinuance of the Service.

Certain products or services may be available exclusively online through the website. These products or services may have limited quantities and are subject to return or exchange only according to our Return Policy.
We have made every effort to display as accurately as possible the colors and images of our products that appear at the store. We cannot guarantee that your computer monitor's display of any color will be accurate.
We reserve the right, but are not obligated, to limit the sales of our products or Services to any person, geographic region or jurisdiction. We may exercise this right on a case-by-case basis. We reserve the right to limit the quantities of any products or services that we offer. All descriptions of products or product pricing are subject to change at any time without notice, at the sole discretion of us. We reserve the right to discontinue any product at any time. Any offer for any product or service made on this site is void where prohibited.
We do not warrant that the quality of any products, services, information, or other material purchased or obtained by you will meet your expectations, or that any errors in the Service will be corrected.

We reserve the right to refuse any order you place with us. We may, in our sole discretion, limit or cancel quantities purchased per person, per household or per order. These restrictions may include orders placed by or under the same customer account, the same credit card, and/or orders that use the same billing and/or shipping address. In the event that we make a change to or cancel an order, we may attempt to notify you by contacting the e‑mail and/or billing address/phone number provided at the time the order was made. We reserve the right to limit or prohibit orders that, in our sole judgment, appear to be placed by dealers, resellers or distributors.

You agree to provide current, complete and accurate purchase and account information for all purchases made at our store. You agree to promptly update your account and other information, including your email address and credit card numbers and expiration dates, so that we can complete your transactions and contact you as needed.

For more detail, please review our Returns Policy.

We may provide you with access to third-party tools over which we neither monitor nor have any control nor input.
You acknowledge and agree that we provide access to such tools "as is" and "as available" without any warranties, representations or conditions of any kind and without any endorsement. We shall have no liability whatsoever arising from or relating to your use of optional third-party tools.
Any use by you of optional tools offered through the site is entirely at your own risk and discretion and you should ensure that you are familiar with and approve of the terms on which tools are provided by the relevant third-party provider(s).
We may also, in the future, offer new services and/or features through the website (including, the release of new tools and resources). Such new features and/or services shall also be subject to these Terms of Service.

Certain content, products and services available via our Service may include materials from third-parties.
Third-party links on this site may direct you to third-party websites that are not affiliated with us. We are not responsible for examining or evaluating the content or accuracy and we do not warrant and will not have any liability or responsibility for any third-party materials or websites, or for any other materials, products, or services of third-parties.
We are not liable for any harm or damages related to the purchase or use of goods, services, resources, content, or any other transactions made in connection with any third-party websites. Please review carefully the third-party's policies and practices and make sure you understand them before you engage in any transaction. Complaints, claims, concerns, or questions regarding third-party products should be directed to the third-party.

If, at our request, you send certain specific submissions (for example contest entries) or without a request from us you send creative ideas, suggestions, proposals, plans, or other materials, whether online, by email, by postal mail, or otherwise (collectively, 'comments'), you agree that we may, at any time, without restriction, edit, copy, publish, distribute, translate and otherwise use in any medium any comments that you forward to us. We are and shall be under no obligation (1) to maintain any comments in confidence; (2) to pay compensation for any comments; or (3) to respond to any comments.
We may, but have no obligation to, monitor, edit or remove content that we determine in our sole discretion are unlawful, offensive, threatening, libelous, defamatory, pornographic, obscene or otherwise objectionable or violates any party's intellectual property or these Terms of Service .
You agree that your comments will not violate any right of any third-party, including copyright, trademark, privacy, personality or other personal or proprietary right. You further agree that your comments will not contain libelous or otherwise unlawful, abusive or obscene material, or contain any computer virus or other malware that could in any way affect the operation of the Service or any related website. You may not use a false e‑mail address, pretend to be someone other than yourself, or otherwise mislead us or third-parties as to the origin of any comments. You are solely responsible for any comments you make and their accuracy. We take no responsibility and assume no liability for any comments posted by you or any third-party.

Your submission of personal information through the store is governed by our Privacy Policy

SECTION 11 - ERRORS, INACCURACIES AND OMISSIONS Occasionally there may be information on our site or in the Service that contains typographical errors, inaccuracies or omissions that may relate to product descriptions, pricing, promotions, offers, product shipping charges, transit times and availability. We reserve the right to correct any errors, inaccuracies or omissions, and to change or update information or cancel orders if any information in the Service or on any related website is inaccurate at any time without prior notice (including after you have submitted your order) . 

We undertake no obligation to update, amend or clarify information in the Service or on any related website, including without limitation, pricing information, except as required by law. No specified update or refresh date applied in the Service or on any related website, should be taken to indicate that all information in the Service or on any related website has been modified or updated.

In addition to other prohibitions as set forth in the Terms of Service, you are prohibited from using the site or its content: (a) for any unlawful purpose; (b) to solicit others to perform or participate in any unlawful acts; (c) to violate any international, federal, provincial or state regulations, rules, laws, or local ordinances; (d) to infringe upon or violate our intellectual property rights or the intellectual property rights of others; (e) to harass, abuse, insult, harm, defame, slander, disparage, intimidate, or discriminate based on gender, sexual orientation, religion, ethnicity, race, age, national origin, or disability; (f) to submit false or misleading information; (g) to upload or transmit viruses or any other type of malicious code that will or may be used in any way that will affect the functionality or operation of the Service or of any related website, other websites, or the Internet; (h) to collect or track the personal information of others; (i) to spam, phish, pharm, pretext, spider, crawl, or scrape; (j) for any obscene or immoral purpose; or (k) to interfere with or circumvent the security features of the Service or any related website, other websites, or the Internet. We reserve the right to terminate your use of the Service or any related website for violating any of the prohibited uses. (j) for any obscene or immoral purpose; or (k) to interfere with or circumvent the security features of the Service or any related website, other websites, or the Internet. We reserve the right to terminate your use of the Service or any related website for violating any of the prohibited uses. (j) for any obscene or immoral purpose; or (k) to interfere with or circumvent the security features of the Service or any related website, other websites, or the Internet. We reserve the right to terminate your use of the Service or any related website for violating any of the prohibited uses.

We do not guarantee, represent or warrant that your use of our service will be uninterrupted, timely, secure or error-free.
We do not warrant that the results that may be obtained from the use of the service will be accurate or reliable.
You agree that from time to time we may remove the service for indefinite periods of time or cancel the service at any time, without notice to you.
You expressly agree that your use of, or inability to use, the service is at your sole risk. The service and all products and services delivered to you through the service are (except as expressly stated by us) provided 'as is' and 'as available' for your use, without any representation, warranties or conditions of any kind, either express or implied, including all implied warranties or conditions of merchantability, merchantable quality, fitness for a particular purpose, durability, title, and non-infringement.
In no case shall Konol Trading Ltd. or otherwise made available via the service, even if advised of their possibility. Because some states or jurisdictions do not allow the exclusion or the limitation of liability for consequential or incidental damages, in such states or jurisdictions, our liability shall be limited to the maximum extent permitted by law.

You agree to indemnify, defend and hold harmless Konol Trading Ltd. and our parents, subsidiaries, affiliates, partners, officers, directors, agents, contractors, licensors, service providers, subcontractors, suppliers, interns and employees, harmless from any claim or demand, including reasonable attorneys' fees, made by any third-party due to or arising out of your breach of these Terms of Service or the documents they incorporate by reference, or your violation of any law or the rights of a third-party.

In the event that any provision of these Terms of Service is determined to be unlawful, void or unenforceable, such provision shall nonetheless be enforceable to the fullest extent permitted by applicable law, and the unenforceable portion shall be deemed to be severed from these Terms of Service. Service, such determination shall not affect the validity and enforceability of any other remaining provisions.

The obligations and liabilities of the parties incurred prior to the termination date shall survive the termination of this agreement for all purposes.
These Terms of Service are effective unless and until terminated by either you or us. You may terminate these Terms of Service at any time by notifying us that you no longer wish to use our Services, or when you cease using our site.
If in our sole judgment you fail, or we suspect that you have failed, to comply with any term or provision of these Terms of Service, we also may terminate this agreement at any time without notice and you will remain liable for all amounts due up to and including the date of termination; and/or accordingly may deny you access to our Services (or any part thereof).

The failure of us to exercise or enforce any right or provision of these Terms of Service shall not constitute a waiver of such right or provision.
These Terms of Service and any policies or operating rules posted by us on this site or in respect to The Service constitutes the entire agreement and understanding between you and us and govern your use of the Service, superseding any prior or contemporary agreements, communications and proposals , whether oral or written, between you and us (including, but not limited to, any prior versions of the Terms of Service).
Any ambiguities in the interpretation of these Terms of Service shall not be constructed against the drafting party.

These Terms of Service and any separate agreements whereby we provide you Services shall be governed by and constructed in accordance with the laws of Canada.


GST/HST Info Sheet GI-022

October 2006

This info sheet explains how the goods and services tax/harmonized sales tax (GST/HST) applies to sales of water.

In this publication "taxable" means subject to the GST/HST at 6% or 14%. " Zero-rated" means subject to the GST/HST at 0%, and "exempt" means not subject to the GST/HST.

The supply of basic groceries, which includes most food and beverages marketed for human consumption, is zero-rated.  However, certain categories of food products such as candies and confectionery and carbonated beverages are taxable. For more information on basic groceries, refer to GST/HST Memorandum 4.3, Basic Groceries.

Products that are consumed for their therapeutic or beneficial effects (referred to in this info sheet as dietary supplements) are not basic groceries, and consequently sales of these products are taxable. For more information on how to determine whether a product is considered a dietary supplement, refer to GST/HST Info Sheet (GI-001), Products Commonly Described as "Dietary Supplements".

For convenience, we have grouped water for human consumption that is not a dietary supplement into the following categories:

  • bottled water - non-carbonated and non-fruit-flavoured;
  • carbonated water - bottled or unbottled.
  • fruit-flavoured water - bottled or unbottled; and
  • unbottled water - non-carbonated and non-fruit-flavoured.

We have also included information on ice made from potable and non-potable water as well as dry ice.

A supply of water may be taxable, zero-rated or exempt depending on the manner in which it is sold.

For GST/HST purposes, a single serving of a beverage means any serving that is less than 600 milliliters (mL) in volume.

Bottled water - non-carbonated and non-fruit-flavoured

Water sold in a single-serving-size bottle is taxable.  When water is sold in manufacturers' or producers' packages of two or more single-serving-size bottles, it is zero-rated.  Water sold in a bottle that exceeds a single serving size is also zero-rated.

When a manufacturer's case is broken open and single servings are sold individually from the case, the sale of the individual single serving is taxable.  The sale of a portion of a case or of a part case is also taxable.

All bottled water sold from a vending machine is taxable regardless of container size.

There are many terms used to describe water sold in bottles, for example, words such as spring, mountain, natural, pure, enhanced, and distilled may refer to the purity or source of a particular brand of water, but do not affect the tax status of the water.

Bottled water may contain ingredients such as caffeine, herbs, minerals, oxygen, and vitamins. In general, these ingredients will not affect the GST/HST treatment of the water, provided that the water is consumed to quench thirst or for  enjoyment, and is not considered to be a dietary supplement.

Carbonated water - bottled or unbottled

Sales of carbonated water are taxable regardless of container size.  It does not matter whether the water was carbonated naturally or artificially, or whether the water is flavoured or not. In addition to the term "carbonated", words such as sparkling, soda water or effervescent refer to carbonation and indicate that the supply  of the water is taxable.

Fruit-flavoured water - bottled or unbottled

Sales of non-carbonated fruit-flavoured water are taxable regardless of container size or packaging.

Unbottled water - non-carbonated and non-fruit-flavoured

Sales of individual single servings of unbottled water for human consumption are taxable.  All unbottled or bulk water is zero-rated when it is sold to consumers in a quantity exceeding a single serving when dispensed through a vending machine or at the permanent establishment of the vendor.

Much of the water that is sold for human consumption does not come in bottles or containers, but is delivered in large volumes by water  pipes.  Generally, these types of sales are provided by governments or persons designated to be a municipality. For further information, refer to GST/HST Guide RC4049, Information for Municipalities.  Where there are no water lines, a water hauler may deliver water in bulk. For information on water haulers, refer to GST/HST Info Sheet (GI-011), Water Haulers.


Ice made from potable water is zero-rated when sold as ice cubes or as a large block, regardless of how the ice is used. Ice made from water not suitable for human consumption (non-potable water), including salt water, is taxable.

The solid form of carbon dioxide is known as dry ice.  Dry ice is not suitable for human consumption and is taxable.

The following table summarizes the GST/HST treatment of water, and the examples following the table illustrate how the GST/HST applies to sales of water  in various situations.


Bottled non-carbonated non-fruit-flavoured

Carbonated bottled or unbottled


Less than 600 mL

600 mL or more

Package of 2 or more

Any size


Other factors




Naturally or artificially


Tax status








Fruit-flavoured bottled or unbottled

Unbottled non-carbonated non-fruit-flavoured



Any size

Less than 600 mL

600 mL or more

Any size

Other factors



To a consumer from a vending machine or at a permanent establishment

For human consumption

Dry ice, salted, non-potable

Tax status






*Taxable if supplied through a vending machine.

Example 1

Mr. B goes into a grocery store and buys a 591 mL bottle of water that is unflavoured and non-carbonated. Mr. B's purchase is taxable because it is a single serving of bottled water.

Example 2

Ms. A purchases an 800 mL bottle of brand S water that is labelled as naturally sparkling. Ms. A's purchase of brand S water is taxable because all sales of carbonated water, whether carbonated naturally or artificially, are taxable regardless of the size of the container in which the water is sold.

Example 3

Mr. B goes to the grocery store and buys two 591 mL bottles of unflavoured and non-carbonated brand W water, which he takes from the cooler  one at a time.  The next day Mr. B goes to the store and buys a two-pack of the 591 mL size of the same brand of water, sealed together in a plastic wrap by the manufacturer.

In this example, Mr. B's purchase of two bottles of brand W water on the first day is taxable because they were not packaged together by the manufacturer.  Even though the bottles were purchased at the same time, two or more single-serving-sized bottles of water must be packaged together by the manufacturer to be zero-rated.

Mr. B's purchase of the two-pack of water on the second day is zero-rated because the two single-serving-sized bottles of water were packaged together by the manufacturer.

Example 4

Mr. B goes to the grocery store and sees that the 1.5 litre size of brand W non-carbonated water that he has been purchasing is on sale and he buys it .

Mr. B's purchase of the 1.5 litre bottle of water is zero-rated because sales of non-carbonated water in bottles greater than a single serving are zero-rated.

Example 5

The grocery store where Ms. A usually shops is closed and so she buys a 750 mL bottle of water from a vending machine outside the store. Ms. A's purchase of the water is taxable because all supplies of bottled beverages, including water, dispensed from vending machines are taxable.

Example 6

Ms. A stops in at the grocery store to buy her favourite brand of water and by mistake picks up a 700 mL bottle of a non-carbonated brand of  water that the label describes as mountain pure natural spring water.  She decides to purchase this brand of water to see if it is better than her usual brand. In this example, Ms. A's purchase of the water is zero-rated because the water is non-carbonated, is not fruit flavoured, and is in a bottle that contains more than a single serving.

Example 7

Mr. B goes to the grocery store and buys a 700 mL bottle of non-carbonated strawberry-flavoured water.  The label on the bottle states that the drink contains 7% real fruit juice.  Later that same day, he goes into a convenience store and purchases the one-litre size of the same product, which he obtains from the self-service unbottled drink dispenser. In this example, both purchases are taxable because all sales of fruit-flavoured water containing less than 25% natural fruit juice are taxable regardless  of serving size and whether it is bottled or unbottled.

Example 8

A hotel buys two large bags of Brand C ice.  The label on one bag states that it is "ice to keep your drinks cool", and indicates that the ice is made from potable water .  The hotel uses this ice in its bar.  The label on the second bag reads "salt water ice to keep your fish fresh".  The hotel's restaurant uses this ice to preserve fish that it has bought.  The purchase of the first bag of ice is zero-rated because it is made from potable water and is suitable for human consumption . The second bag of ice is taxable because it is not suitable for human consumption.

The information in this info sheet does not replace the law found in the Excise Tax Act (Act) and its Regulations.  It is provided for your reference. As it may not completely address your particular operation, you may wish to refer to the Act or appropriate Regulation, or contact a  Canada Revenue Agency (CRA) GST/HST Rulings Centre for more information.  These centres are listed in GST/HST Memorandum 1.2, Canada Revenue Agency GST/HST Rulings Centres.  If you wish to make a technical enquiry on the GST/HST by telephone, please call the toll-free number 1-800-959-8287. A ruling should be requested for certainty in respect of any particular GST/HST matter.

If you are located in Quebec and wish to make a technical enquiry or request a ruling related to the GST/HST, please contact Revenu Québec by calling  the toll-free number 1-800-567-4692.

All GST/HST publications are available on the Internet at the CRA site at www.cra-arc.gc.ca/tax/technical/gsthst-e.html.

Reference in CRA publications is made to the harmonized sales tax (HST) that applies to property and services provided in Nova Scotia, New Brunswick, and Newfoundland and Labrador ( the "participating provinces") at a rate of 14%.  The goods and services tax rate is 6%.


4-3 Basic Groceries

Notice to the reader

Reference in this publication is made to supplies that are subject to the GST or the HST.  The HST applies in the participating provinces at the following rates: 13% in Ontario; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July  1, 2016, and in Prince Edward Island since October 1, 2016. GST applies in the rest of Canada at the rate of 5%.  Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.

You can review the most current version of the Terms of Service at any time at this page.
We reserve the right, at our sole discretion, to update, change or replace any part of these Terms of Service by posting updates and changes to our website. It is your responsibility to check our website periodically for changes. Your continued use of or access to our website or the Service following the posting of any changes to these Terms of Service constitutes acceptance of those changes.

Questions about the Terms of Service should be sent to us at info@konol.ca