Winnipeg

The problem is determining tax status by who sells it, rather than the product itself. Why should a sub sandwich be tax free at Superstore, but taxed at Mom & Pop's corner convenience store? What happens to retailers who provide prepared meals that are meant to be reheated at home? Are they taxed if standalone, but tax free if they relocate inside a Safeway?

It's the wrong question. The question is: "Are there small retailers that won't benefit from this bill?"