On this page
 Mandatory information
 Serving sizes and reference amounts
 General requirements
 Singleserving versus multipleserving prepackaged product
 Serving size declaration for singleserving prepackaged products
 Serving size declaration for multipleserving prepackaged products
 Decision tree: Determination and declaration of serving size for a prepackaged product
 Additional examples of serving size determination and declaration for prepackaged products
 Reference amounts
 Additional nutritional information
 Declaring nutrition information in the Nutrition Facts table
 Declaring nutrients outside the Nutrition Facts table
 Daily intake
Mandatory information
The Food and Drug Regulations (FDR) state under section B.01.401 that the label of a prepackaged product shall carry a Nutrition Facts table (NFt) that contains only the information as set out in the FDR. The FDR also sets out in the tables following sections B.01.401 and B.01.402 the manner in which energy and nutrient values must be declared in the Nutrition Facts table.
B.01.450(1) of the FDR, in conjunction with the Directory of Nutrition Facts Table Formats, prescribes the order in which the information must appear, as well as dimensions, spacing and the use of upper and lowercase letters and bold type (see section Presentation of the Nutrition Facts table).
The requirements for nutrient declarations (nutrients and/or units) are different for:
 simplified formats
 simplified formats for singleserving prepackaged products
 foods intended solely for infants 6 months of age or older but less than 1 year of age
 foods for use in manufacturing other foods
 foods for commercial and industrial enterprise or an institution, and
 small packages (< 100 cm^{2})
See the appropriate sections for details.
Nutrition Facts tables from other countries
Since the nutrition information requirements of other countries do not match the Canadian requirements, labels and advertisements with nutrition information other than that permitted by the FDR are considered to be labelled or advertised contrary to Canadian legislation. Therefore, only the Canadian NFt may be used to provide nutrition information in Canada, and nutrition labelling systems from other countries are not acceptable in Canada. Hence, the use of both the Canadian NFt and a nutrition information table from another country together is also not permitted (for example, a food product with both the Canadian and American NFt is not allowed).
One objective of Canada's nutrition labelling regulations is to provide a standardized system for conveying information about the nutrient content of foods. Mandatory declarations, daily values and formats which differ from those adopted by Canada make it difficult for consumers to compare foods at the point of purchase. These, therefore do not support an informed consumer choice for Canadians.
Language requirements are available in the Presentation of the Nutrition Facts table section.
Core nutrition information
The sample bilingual Nutrition Facts table below indicates the core information that must always be included in the Nutrition Facts table and the order in which it must be presented.
Core nutrition information table
The Core nutrition information table refers to the core nutrition information which is mandatory for most Nutrition Facts tables. Exceptions exist for simplified formats, for simplified formats for singleserving prepackaged products, and for foods intended solely for infants 6 months of age or older but less than 1 year of age. This table is not an exact replica of the table in the FDR [B.01.401, FDR].
 Column 1 sets out the information in the same order as in the table following B.01.401 of the FDR and also prescribes, under the heading "Nomenclature", the terms that must be used for describing this information. It is a combination of columns 1, 2 and 3 from the tables set out in the FDR. This column also sets out the units of measurement required for expressing the information.
 Column 2 sets out the manner of expression, including rounding rules for these values/amounts.
 Columns 3 to 5 provide a userfriendly resource to identify the correct rounding rules for quantities and % daily values.
Please note that serving size and % daily value are important elements of the table below. The appropriate sections provide further information on these topics and will contribute to the proper use of the table.
Notes:
 the serving of stated size set out in the NFt, expressed in the metric unit, is used as the basis for determining the information appearing in the NFt in respect of the energy value and nutrient content of the product [B.01.401(1.1), FDR]
 the percentage of daily value for a mineral nutrient shown in the NFt is established on the basis of the amount by weight, of the mineral nutrient per serving of stated size for the product, rounded off in the applicable manner set out in the table below [B.01.401(1.2), FDR]
Required information  Rounding  

Nomenclature and units  Manner of expression  Quantity  Metric unit  % DV 
Nomenclature "Serving Size (naming the serving size)", "Serving (naming the serving size) " or "Per (naming the serving size)" Units (a) in the case of a singleserving prepackaged product, (1) per package, and (2) in grams or millilitres, in accordance with subparagraph B.01.002A(2)(a)(i) or (ii); and (b) in the case of a multipleserving prepackaged product, in the following units set out in column 3B of the Table of Reference Amounts: (1) the household measure that applies to the product, and (2) the metric measure that applies to the product. 
(1) The size in metric units is rounded off: (a) if less than 10 g or 10 mL, to the nearest multiple of 0.1 g or 0.1 mL (b) if 10 g or 10 mL or more, to the nearest multiple of 1 g or 1 mL (2) The size when expressed as a fraction is represented by a numerator and a denominator separated by a line. (3) The size shall include the word "assorted" if the information in the Nutrition Facts table of a prepackaged product that contains an assortment of foods is set out as a composite value. For example, "Per 5 assorted candies (15 g)". 
< 10 g or mL  multiple of 0.1 g or mL  
≥ 10 g or mL  multiple of 1 g or mL  
2. Energy value Nomenclature "Calories", "Total Calories" or "Calories, Total" Units Calories per serving of stated size 
The value is rounded off (a) when less than 5 Calories (i) if the product meets the conditions set out in column 2 of item 1 of table A. Energy Related Statements and Claims for the subject Free of energy, set out in column 1, to "0" Calorie, and (ii) in all other cases, to the nearest multiple of 1 Calorie (b) when 5 to 50 Calories, to the nearest multiple of 5 Calories, and (c) when more than 50 Calories, to the nearest multiple of 10 Calories 
< 5 Calories, meets "Caloriefree"  0 Calories  
< 5 Calories, all other cases  nearest 1 Calorie  
≥ 5 to ≤ 50 Calories  nearest 5 Calories  
> 50 Calories  nearest 10 Calories  
3. Amount of fat Nomenclature "Fat", "Total Fat" or "Fat, Total" Units (1) grams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in grams is rounded off: (a) when less than 0.5 g (i) if the product meets the conditions set out in column 2 of item 11 of table C. Fat, Fatty Acids, and Cholesterol Related Statements and Claims for the subject Free of fat set out in column 1 and the amounts of saturated fatty acids and trans fatty acids are declared as "0" in the Nutrition Facts table or are omitted from that table in accordance with subsection B.01.401(6) and no other fatty acids are declared in an amount greater than "0", to "0 g" (ii) and in all other cases, to the nearest multiple of 0.1 g (b) when 0.5 g to 5 g, to the nearest multiple of 0.5 g, and (c) when more than 5 g, to the nearest multiple of 1 g (2) The percentage is rounded off: (a) when the amount is declared as "0 g", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
Fat free: < 0.5 g and meets "free of fat" Saturated free: < 0.5 g and meets "sat free" Trans free: < 0.5 g and meets "trans free" 
0 g  0 % 
< 0.5 g, all other cases  nearest 0.1 g  nearest 1 %  
≥ 0.5 g to ≤ 5 g  nearest 0.5 g  nearest 1 %  
> 5 g  nearest 1 g  nearest 1 %  
4. Amount of saturated fatty acids Nomenclature "Saturated Fat", "Saturated Fatty Acids", "Saturated" or "Saturates" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g (i) if the product meets the conditions set out in column 2 of item 18 of table C. Fat, Fatty Acids, and Cholesterol Related Statements and Claims for the subject Free of saturated fatty acids set out in column 1, to "0 g", and (ii) in all other cases, to the nearest multiple of 0.1 g (b) when 0.5 g to 5 g, to the nearest multiple of 0.5 g, and (c) when more than 5 g, to the nearest multiple of 1 g 
Saturated free: < 0.5 g and meets "sat free"  0 g  
< 0.5 g, all other cases  nearest 0.1 g  
≥ 0.5 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
5. Amount of trans fatty acids Nomenclature "Trans Fat", "Trans Fatty Acids" or "Trans" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g (i) if the product meets the conditions set out in column 2 of item 22 of table C. Fat, Fatty Acids, and Cholesterol Related Statements and Claims for the subject Free of trans fatty acids set out in column 1, to "0 g", and (ii) in all other cases, to the nearest multiple of 0.1 g (b) when 0.5 g to 5 g, to the nearest multiple of 0.5 g, and (c) when more than 5 g, to the nearest multiple of 1 g 
Trans free: < 0.5 g and meets "trans free"  0 g  
< 0.5 g, all other cases  nearest 0.1 g  
≥ 0.5 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
6. The sum of saturated fatty acids and trans fatty acids Nomenclature "Saturated Fat + Trans Fat", "Saturated Fatty Acids + Trans Fatty Acids", "Saturated + Trans" or "Saturates + Trans" Units percentage of the daily value per serving of stated size 
The percentage is rounded off (a) when the amounts of saturated fatty acids and trans fatty acids are declared as "0 g", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.5 g and meets "sat free" and "trans free"  0 %  
all other cases  nearest 1 %  
7. Amount of cholesterol Nomenclature "Cholesterol" Units (1) milligrams per serving of stated size, and (2) (optional) expressed as a percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) if the product meets the conditions set out in column 2 of item 27 of table C. Fat, Fatty Acids, and Cholesterol Related Statements and Claims for the subject Free of cholesterol set out in column 1, to "0 mg", and (b) in all other cases, to the nearest multiple of 5 mg (2) The percentage is rounded off: (a) when the amount is declared as "0 mg" to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 2 mg and meets "free of cholesterol"  0 mg  0 % (optional) 
all other cases  nearest 5 mg  nearest 1 % (optional)  
8. Amount of sodium Nomenclature "Sodium" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 5 mg (i) if the product meets the conditions set out in column 2 of item 31 of table D. Sodium/Salt Related Statements and Claims for the subject Free of sodium or salt set out in column 1, to "0 mg", and (ii) in all other cases, to the nearest multiple of 1 mg (b) when 5 mg to 140 mg, to the nearest multiple of 5 mg, and (c) when greater than 140 mg, to the nearest multiple of 10 mg (2) The percentage is rounded off: (a) when the amount is declared as "0 mg", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 mg and meets "free of sodium or salt"  0 mg  0 % 
< 5 mg, all other cases  nearest 1 mg  nearest 1 %  
≥ 5 mg to ≤ 140 mg  nearest 5 mg  nearest 1 %  
> 140 mg  nearest 10 mg  nearest 1 %  
9. Amount of carbohydrate Nomenclature "Carbohydrate", "Total Carbohydrate" or "Carbohydrate, Total" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  0 g  
≥ 0.5 g  nearest 1 g  
10. Amount of fibre Nomenclature "Fibre", "Fiber", "Dietary Fibre" or "Dietary Fiber" Units (1) grams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in grams is rounded off: (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g (2) The percentage is rounded off: (a) if the amount is declared as "0 g", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.5 g  0 g  0 % 
≥ 0.5 g  nearest 1 g  nearest 1 %  
11. Amount of sugars Nomenclature "Sugars" Units (1) grams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1)The amount in grams is rounded off: (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g (2) The percentage is rounded off: (a) if the amount is declared as "0 g", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.5 g  0 g  0 % 
≥ 0.5 g  nearest 1 g  nearest 1 %  
12. Amount of protein Nomenclature "Protein" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to the nearest multiple of 0.1 g, and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  nearest 0.1 g  
≥ 0.5 g  nearest 1 g  
13. Amount of potassium Nomenclature "Potassium" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 5 mg, to "0 mg" (b) when 5 mg or more and less than 50 mg, to the nearest multiple of 10 mg c) when 50 mg or more and less than 250 mg, to the nearest multiple of 25 mg d) when 250 mg or more, to the nearest multiple of 50 mg (2) The percentage is rounded off: (a) if the amount is declared as "0 mg", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 mg  0 mg  0 % 
≥ 5 mg to < 50 mg  nearest 10 mg  nearest 1 %  
≥ 50 mg to < 250 mg  nearest 25 mg  nearest 1 %  
≥ 250 mg  nearest 50 mg  nearest 1 %  
14. Amount of calcium Nomenclature "Calcium" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 5 mg, to "0 mg" (b) when 5 mg or more and less than 50 mg, to the nearest multiple of 10 mg c) when 50 mg or more and less than 250 mg, to the nearest multiple of 25 mg d) when 250 mg or more, to the nearest multiple of 50 mg (2) The percentage is rounded off: (a) if the amount is declared as "0 mg", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 mg  0 mg  0 % 
≥ 5 mg to < 50 mg  nearest 10 mg  nearest 1 %  
≥ 50 mg to < 250 mg  nearest 25 mg  nearest 1 %  
≥ 250 mg  nearest 50 mg  nearest 1 %  
15. Amount of iron Nomenclature "Iron" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.05 mg, to "0 mg" (b) when 0.05 mg or more and less than 0.5 mg, to the nearest multiple of 0.1 mg c) when 0.5 mg or more and less than 2.5 mg, to the nearest multiple of 0.25 mg d) when 2.5 mg or more, to the nearest multiple of 0.5 mg (2) The percentage is rounded off: (a) if the amount is declared as "0 mg", to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 mg  0 mg  0 % 
≥ 0.05 mg to < 0.5 mg  nearest 0.1 mg  nearest 1 %  
≥ 0.5 mg to < 2.5 mg  nearest 0.25 mg  nearest 1 %  
≥ 2.5 mg  nearest 0.5 mg  nearest 1 %  
16. % Daily Value interpretative statement Nomenclature "*5% or less is a little, 15% or more is a lot" 
The "% Daily Value" or "% DV" subheading is followed by an asterisk in order to reference the % Daily Value interpretative statement shown in the Nutrition Facts table 
Serving sizes and reference amounts
General requirements
Serving size
The nutrient information presented in a Nutrition Facts table is based on a specific amount of food (edible portion). The amount must be indicated under the Nutrition Facts heading using the phrase "Per (naming the serving size)", "Serving Size (naming the serving size)", or "Serving (naming the serving size)". The serving size is a quantity of food that can be reasonably consumed at a single eating occasion [item 1 of the table to B.01.401, FDR].
A serving size is based on the food as offered for sale. However, for specific forms of coffee (whole or ground beans and pods) and tea (dry loose leaves, bags and pods), the serving size is based on a serving of the food "as consumed" rather than "as sold". For foods requiring preparation and foods commonly mixed with other ingredients or another food before being eaten, such as pudding mix, soups or breakfast cereal with milk, the serving size must be set out for the food as sold and may optionally be set out for the food as prepared [B.01.002A (1), FDR]. Refer to Nutrition Facts table formats section for more information.
The serving sizes are closely aligned with regulated reference amounts (RA), the amounts typically consumed at 1 sitting. This allows consumers to more easily compare similar products at the point of purchase. The regulated RAs, which are included in the Table of Reference Amounts for Food, serve as the basis for determining the serving size for both singleserving containers and multipleserving prepackaged foods [B.01.002A, FDR]. Refer to the Reference amounts section for additional information.
The serving size must be expressed in the Nutrition Facts table by declaring the household measure (HM) first, followed by the corresponding metric measure (MM), within brackets. The order of the household and metric measures may not be reversed. Where applicable, the MM is rounded to the nearest 0.1 g or 0.1 mL for quantities of less than 10 g or 10 mL, and to the nearest whole number for quantities of 10 g or 10 mL or more. Rounding rules that apply to the MM are explained in the Core nutrition information table.
This section helps you determine if a product is considered a singleserving or multipleserving prepackaged product and provides a decision tree that outlines the steps for determining and declaring serving sizes.
Singleserving versus multipleserving prepackaged product
The serving size depends on whether a product is a singleserving or multipleserving prepackaged product. A prepackaged product is considered to be a singleserving container based on the following criteria [B.01.002A(1)(b), FDR]:
 if the package contains less than 200 % of the reference amount (RA) for that food, or
 if the quantity of food in the package can reasonably be eaten by 1 person at a single eating occasion
If the product does not meet the above criteria, it is considered a multipleserving prepackaged product. Refer to the Serving size declaration for multipleserving prepackaged products section for instructions on how to determine and declare the serving size for these types of products.
Determining if the package contains less than 200 % of the RA
The Table of Reference Amounts for Food must be used to determine if the package contains less than 200% of the RA for that food:
 from the table of contents, select the category of food (AX) that corresponds to the prepackaged product. Note: if the food is intended solely for children under 4 years of age, refer directly to Category W
 identify the Product Category set out in Column 1 that corresponds to the prepackaged product
 the reference amount (RA) for the prepackaged product is set out under Column 2
Note: if a product or product category is not listed in the Table of Reference Amounts for Food, you are encouraged to contact Health Canada at nut.labellingetiquetage@hcsc.gc.ca. Please refer to the Table of Reference Amounts for Food for instructions on what information to include in your request.
As an example, consider a 473 mL container of chocolate milk. The regulated RA for chocolate milk is 250 mL [Item D.11, Dairy Products and Substitutes, Column 2, Table of Reference Amounts for Food].
Since the 473 mL container contains less than 200% of the 250 mL RA (250 mL x 200% = 500 mL), it is considered a singleserving prepackaged product. For more information, see Serving size declaration for singleserving prepackaged products. However, if a product doesn't meet this criterion, verify if the product can be reasonably consumed by 1 person at a single eating occasion.
Packages reasonably consumed by 1 person at a single eating occasion
If a package doesn't contain less than 200% of the reference amount, determine if it can be reasonably consumed by 1 person at a single eating occasion. If yes, then it is a singleserving prepackaged product.
For example, consider a 100 g prepackaged oatmeal and chocolate chip cookie sold individually. The reference amount (RA) for cookies is 30 g [Item A.10, Bakery Products, Column 2, Table of Reference Amounts for Food]. In this case, the package does not contain less than 200% of the 30 g RA (30 g x 200% = 60 g), however the cookie would not be expected to be partially consumed, rewrapped and saved. Therefore, the cookie is reasonably consumed during a single eating occasion despite the fact that cookies have a 30 g reference amount.
Refer to the Serving size declaration for singleserving prepackaged products section below for instructions on how to declare the serving size for these types of products.
Serving size declaration for singleserving prepackaged products
The serving size for a singleserving prepackaged product is the entire net quantity of food in the package and must be declared in the Nutrition Facts table as follows [B.01.002A(2)(a), FDR]:
"Per package" (or alternatively "Serving 1 package" or "Serving Size 1 package"), where the generic term may be replaced with a specific term such as box, tray, can, followed in brackets by the net quantity of the package using the following metric units:
 grams (g), if the net quantity of the food is shown on the label by weight or by count
 millilitres (mL), if the net quantity of the food is shown on the label by volume
For example, "Per 1 bottle (591 mL)" or "Per bottle (591 mL)", "Per 1 carton (473 mL)" or "Per carton (473 mL)", "Per 1 cookie (100 g)" or "Per cookie (100 g)", "Serving Size 1 entrée (240 g)", "Serving 1 can (355 mL)", "Serving 1 pouch (56 g)" [table to B.01.401, FDR].
For the purposes of a singleserving prepackaged product, the household measure (HM) is the package and the metric measure (MM) is the net quantity of the package in grams or millilitres, as these terms are described in the legend at the beginning of the Nutrition Labelling – Directory of Nutrition Facts Table Formats.
Serving size declaration for multipleserving prepackaged products
Determining the serving size for a multipleserving prepackaged product
The instructions on how to determine the serving size for a multipleserving prepackaged product are set out in Column 3A of the Table of Reference Amounts for Food.
For example, consider a 650 g container of yogurt. The reference amount (RA) for yogurt is 115 g [Item D.15, Dairy Products and Substitutes, Column 2, Table of Reference Amounts for Food].
Item  Column 1  Column 2  Column 3  

Product category  Reference amount (RA)  A. Criteria to determine the serving of stated size for multipleserving prepackaged products  B. Units for expressing the serving of stated size for multipleserving prepackaged products HM (MM) 

D.15  Yogurt  115 g  Container:

fraction cup (115 g) 
In this case, the metric measure (MM) is the reference amount (RA) and is 115 g. The household measure (HM) is the fraction of a cup that is closest in weight in grams to the 115 g RA. In this example, the HM is determined to be ½ cup.
Declaring the serving size for a multipleserving prepackaged product
The units for declaring the serving size for a multipleserving prepackaged product are set out in Column 3B of the Table of Reference Amounts for Food.
In the case of the 650 g container of yogurt described above, Column 3B sets out the units for declaring the serving size: "fraction cup (115 g)".
In this example, the serving size for the multipleserving container of yogurt is ½ cup (115 g) and would be declared as follows: "Per ½ cup (115 g)", "Serving Size ½ cup (115 g)", or "Serving ½ cup (115 g)".
Decision tree: Determination and declaration of serving size for a prepackaged product
Additional examples of serving size determination and declaration for prepackaged products
Crackers
Consider a box of multipleserving prepackaged crackers, where 6 crackers weigh 21 g. The reference amount (RA) for crackers is 20 g [Item A.11, Bakery Products, Column 2, Table of Reference Amounts for Food].
Column 3A sets out the instructions on how to determine the serving size for crackers in a package of multiple units, where 14 or less pieces make up the 20 g RA. The household measure (HM) is the number of whole crackers closest in weight to the 20 g RA. The metric measure (MM) is the weight of the HM in grams.
In this example, 6 crackers, which weigh 21 g, is the number of whole crackers that is closest in weight to the 20 g RA. Therefore, the HM is 6 crackers and the MM is 21 g.
Column 3B sets out the units for declaring the serving size: # unit(s) (# g)
The serving size is 6 crackers (21 g) and would be declared as follows: "Per 6 crackers (21 g)", "Serving Size 6 crackers (21 g)", or "Serving 6 crackers (21 g)".
Sliced bread
Consider a loaf of sliced bread, where 2 slices weigh 90 g. The RA for bread is 75 g [Item A.1, Bakery Products, Column 2, Table of Reference Amounts for Food].
Column 3A provides the instructions on how to determine the serving size for sliced bread. The HM for sliced bread is always 2 slices. The MM is the weight of the HM (2 slices) in grams.
In this example, since 2 slices of bread weigh 90 g, the HM is 2 slices and the MM is 90 g.
Column 3B provides the units for declaring the serving size: 2 slices (# g)
The serving size is therefore 2 slices (90 g) and would be declared as follows: "Per 2 slices (90 g)", "Serving Size 2 slices (90 g)", or "Serving 2 slices (90 g)".
Iced tea powder mix
Consider a package of iced tea powder mix. The RA for an iced tea beverage is 375 mL [Item B.1, Beverages, Column 2, Table of Reference Amounts for Food].
Since the iced tea powder mix requires further preparation, such as the addition of water, and a RA has not been established for the unprepared form, the RA will be the quantity of iced tea powder mix required to make 1 RA of prepared iced tea beverage.
For example, if the directions provided on a package of iced tea powder mix indicate that 20 g of the powder mix is required to make 375 mL (the reference amount) of iced tea beverage, then the RA for this particular iced tea powder mix is 20 g.
The serving size will then be declared as follows: HM (MM) where the MM is 20 g, the amount to make the iced tea beverage or the RA. The HM is the number of tablespoons of powder mix required to make 375 mL of the iced tea beverage.
The serving size is 1 ½ tbsp (20 g) and would be declared as follows:
"Per 1 ½ tbsp (20 g)", "Serving Size 1 ½ tbsp (20 g)", or "Serving 1 ½ tbsp (20 g)".
Whole unsliced cured cooked ham
Consider a 2.5 kg prepackaged whole, unsliced, cured, cooked ham.
The RA for cured, cooked ham is 55 g [Item L.8, Meat, Poultry, Their Products and Substitutes, Column 2, Table of Reference Amounts for Food].
Column 3A provides the instructions on how to determine the serving size for cured, cooked ham. The MM for whole, unsliced, cured, cooked ham is 100 g. The HM is the same as the MM and does not have to be repeated.
Column 3B provides the units for declaring the serving size: 100 g.
The serving size is 100 g and would be declared as follows: "Per 100 g", "Serving Size 100 g", or "Serving 100 g".
Note: for products with nonuniform shapes such as hams, roasts and whole multipleserving fish, where a household measure is difficult to describe, a single 100 gram metric measure (MM) is an acceptable serving size declaration. The household measure (HM) is not required because both the household measure (HM) and the metric measure (MM) are the same. Always refer to the Table of Reference Amounts to ensure that the serving size has been correctly declared.
Reference amounts
Reference amounts (RA) serve as the basis for determining the serving size for singleserving containers, as well as multipleserving prepackaged foods. An RA is a specific regulated quantity of a type of food usually eaten by an individual at 1 sitting. Reference amounts, as established by Health Canada, are set out in Column 2 of the Table of Reference Amounts for Food for a food set out in Column 1 of the table. With the exception of prepackaged meals, reference amounts serve as the basis of compositional criteria for nutrient content claims and health claims. [B.01.001, B.01.002A, item 1 of the table to B.01.401, and the Table of Reference Amounts for Food, FDR].
Unless otherwise noted, the reference amounts are for the readytoserve or almost readytoserve form of the food and are based on the main intended use of a food, for example, milk as a beverage and not as an ingredient in recipes or when added to cereal. Where a product requires further preparation, such as the addition of water or other ingredients, and an RA has not been established for the unprepared form, the RA will be the quantity of the product required to prepare the RA of finished product. For example, 35 g would be the reference amount for a 35 g serving of hot chocolate powder used to make 250 mL of hot chocolate, as per directions provided for the preparation of the hot chocolate beverage [Item B.5, Beverages, Column 2, Table of Reference Amounts for Food].
Reference amounts refer only to the edible portion of the food and exclude any liquid in which the solid food may be packed or canned, unless the liquid is customarily consumed with the solid food. For example, the reference amounts for olives and feta cheese do not include the brine, only the olives and the cheese, whereas canned fruit packed in fruit juice includes the fruit juice. Pork ribs would not include the bones, only the meat.
The Table of Reference Amounts for Food, which includes 24 different categories of food, is published by the Government of Canada and has been incorporated by reference (IBR) in the FDR [B.01.001(1), FDR]. Instructions are provided in this table on how to determine and declare the serving size of multipleserving prepackaged foods for the Nutrition Facts table.
The following excerpt from the Table of Reference Amounts for Food provides an example for "Cereals, dry, instant, to be prepared with water, breast milk or infant formula".
Item  Column 1  Column 2  Column 3  

Product category  Reference amount (RA)^{ Table Note 1}  A. Criteria to determine the serving of stated size for multipleserving prepackaged products  B. Units for expressing the serving of stated size for multipleserving prepackaged products^{ Table Note 3} HM (MM) 

W.1  Cereals, dry, instant, to be prepared with water, breast milk or infant formula  30 g 

# tbsp (30 g) 
The first heading "Item", W.1 indicates the category " W" for "Foods Intended Solely For Children Under Four Years Of Age " and " 1" is the first listing.
Column 1 indicates the specific Product Category "Cereals, dry, instant, to be prepared with water, breast milk or infant formula ".
Column 2 provides the reference amount (RA) – 30 g. Note 1 in this column provides additional guidance.
Column 3 is divided into 2 sub columns. Column 3A provides the instructions on how to determine the serving size for multipleserving prepackaged products. It indicates "MM: RA" which means that the reference amount (RA) is the metric measure (MM). The household measure (HM) is the number of tablespoons closest in weight in grams to the 30 g RA. Column 3B indicates the units for expressing the serving size for multipleserving prepackaged products. The household measure (HM) of "# tbsp" is always declared first followed by the metric measure (MM) in brackets ( 30 g). Note 3 in Column 3B provides additional guidance.
Additional nutritional information
The following Nutrition Facts table illustrates all core and additional information which may be declared in an NFt, including their order of presentation. Only the additional information included in Figure 18.1(E) and (F) or 19.1(B) of the Directory of Nutrition Facts Table Formats is permitted in the Nutrition Facts table. Declaration of additional information is often voluntary, but in some cases it is triggered and must be declared. See the section Triggers: When additional information is mandatory for the list of triggers.
As well, refer to Foods intended solely for infants 6 months of age or older but less than 1 year of age for details on additional information permitted or required for foods intended for this age group.
Figure 19.1(B) of the Directory of Nutrition Facts Table Formats
Legend
HM (MM): a placeholder for the serving of stated size where HM is the household measure (MD is mesure domestique in French) and MM is the metric measure.
##, ### and #### signs: a placeholder for the amount by weight, the number of Calories and, where applicable, the percentage of the daily value of nutrients per serving of stated size of the prepackaged product. The number of hashtags shown represents the number of numerals typically used for the value. These will vary depending on the manufacturer's specific product and its composition.
Additional nutrition information table
The Additional nutrition information table refers to all additional information that may be voluntarily included, or which must be included in the Nutrition Facts table if specifically required by the regulations. This table is not an exact replica of the table in the FDR [B.01.402, FDR].
 Column 1 sets out the information in the same order as in the table following B.01.402 of the FDR and also prescribes, under the heading "Nomenclature", the terms that must be used for describing this information. It is a combination of columns 1, 2 and 3 from the tables set out in the FDR. This column also sets out the units of measurement required for expressing the information.
 Column 2 sets out the manner of expression, including rounding rules for these values/amounts.
 Columns 3 to 5 provide a userfriendly resource to identify the correct rounding rules for quantities and % daily values.
Please note that serving size and % daily value (% DV) are important elements of the table below. The appropriate sections provide further information on these topics and will contribute to the proper use of the table.
Notes:
 the serving of stated size set out in the NFt, expressed in the metric unit, is used as the basis for determining the information appearing in the NFt in respect to the energy value and nutrient content of the product [B.01.402(2.1), FDR]
 the percentage of daily value for a vitamin or mineral nutrient shown in the NFt is established on the basis of the amount by weight, of the vitamin or mineral nutrient per serving of stated size for the product, rounded off in the applicable manner set out in the table below [B.01.402(2.2), FDR]
Required information  Rounding  

Nomenclature and units  Manner of expression  Quantity  Metric unit  % DV 
1. Servings per package Nomenclature "Servings per Container", "(number of units) per Container", "Servings per Package", "(number of units) per Package", "Servings per (naming the package type)", or "(number of units) per (naming the package type)" Units number of servings 
(1) The quantity is rounded off (a) when less than 2, to the nearest multiple of 1 (b) when 2 to 5, to the nearest multiple of 0.5, and (c) when more than 5, to the nearest multiple of 1 (2) If a quantity is rounded off, it shall be preceded by the word "about" (3) If the product is of a random weight, the quantity may be declared as "varied" 
< 2 servings or > 5  servings multiple of 1  
≥ 2 to ≤ 5  servings multiple of 0.5  
2. Energy value Nomenclature "kilojoules" or "kJ" Units kilojoules per serving of stated size 
to the nearest multiple of 10 kilojoules  nearest 10 kilojoules  
3. and 4. Repealed  
5. Amount of polyunsaturated fatty acids Nomenclature "Polyunsaturated Fat", "Polyunsaturated Fatty Acids", "Polyunsaturated" or "Polyunsaturates" Units grams per serving of stated size 
The amount is rounded off (a) when less than 1 g, to the nearest multiple of 0.1 g (b) when 1 g to 5 g, to the nearest multiple of 0.5 g, and (c) when more than 5 g, to the nearest multiple of 1 g 
< 1 g  nearest 0.1 g  
≥ 1 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
6. Amount of omega6 polyunsaturated fatty acids Nomenclature (1) If the table includes the amount of polyunsaturated fatty acids: "Omega6", or any listed in (2) below (2) In all other cases, "Omega6 Polyunsaturated Fat", "Omega6 Polyunsaturated Fatty Acids", "Omega6 Polyunsaturates" or "Omega6 Polyunsaturated" Units grams per serving of stated size 
The amount is rounded off (a) when less than 1 g, to the nearest multiple of 0.1 g (b) when 1 g to 5 g, to the nearest multiple of 0.5 g, and (c) when more than 5 g, to the nearest multiple of 1 g 
< 1 g  nearest 0.1 g  
≥ 1 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
7. Amount of omega3 polyunsaturated fatty acids Nomenclature (1) If the table includes the amount of polyunsaturated fatty acids: "Omega3", or any listed in (2) below (2) In all other cases, "Omega3 Polyunsaturated Fat", "Omega3 Polyunsaturated Fatty Acids", "Omega3 Polyunsaturates" or "Omega3 Polyunsaturated" Units grams per serving of stated size 
The amount is rounded off (b) when 1 g to 5 g, to the nearest multiple of 0.5 g, and (c) when greater than 5 g, to the nearest multiple of 1 g 
< 1 g  nearest 0.1 g  
≥ 1 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
8. Amount of monounsaturated fatty acids Nomenclature "Monounsaturated Fat", "Monounsaturated Fatty Acids", "Monounsaturates" or "Monounsaturated" Units grams per serving of stated size 
The amount is rounded off (a) when less than 1 g, to the nearest multiple of 0.1 g (b) when 1 g to 5 g, to the nearest multiple of 0.5 g, and (c) when greater than 5 g, to the nearest multiple of 1 g 
< 1 g  nearest 0.1 g  
≥ 1 g to ≤ 5 g  nearest 0.5 g  
> 5 g  nearest 1 g  
9. Repealed  
10. Amount of soluble fibre Nomenclature "Soluble Fibre" or "Soluble Fiber" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  0 g  
≥ 0.5 g  nearest 1 g  
11. Amount of insoluble fibre Nomenclature "Insoluble Fibre" or "Insoluble Fiber" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  0 g  
≥ 0.5 g  nearest 1 g  
12. Amount of sugar alcohol Nomenclature (1) If the food contains only one type of sugar alcohol: "Sugar Alcohol", "Polyol" or "(naming the sugar alcohol)" (2) In all other cases "Sugar Alcohols" or "Polyols" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  0 g  
≥ 0.5 g  nearest 1 g  
13. Amount of starch Nomenclature "Starch" Units grams per serving of stated size 
The amount is rounded off (a) when less than 0.5 g, to "0 g", and (b) when 0.5 g or more, to the nearest multiple of 1 g 
< 0.5 g  0 g  
≥ 0.5 g  nearest 1 g  
14. Amount of vitamin A Nomenclature "Vitamin A" or "Vit A" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 5 µg, to "0 µg" (b) when 5 µg or more but less than 50 µg, to the nearest multiple of 10 µg (c) when 50 µg or more but less than 250 µg, to the nearest multiple of 50 µg, and (d) when 250 µg or more, to the nearest multiple of 100 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 µg  0 µg  0 % 
≥ 5 µg to < 50 µg  nearest 10 µg  nearest 1 %  
≥ 50 µg to < 250 µg  nearest 50 µg  nearest 1 %  
≥ 250 µg  nearest 100 µg  nearest 1 %  
15. Amount of vitamin C Nomenclature "Vitamin C" or "Vit C" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.1 mg, to "0 mg" (b) when 0.1 mg or more but less than 1 mg, to the nearest multiple of 0.2 mg (c) when 1 mg or more but less than 5 mg, to the nearest multiple of 0.5 mg, and (d) when 5 mg or more, to the nearest multiple of 1 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.1 mg  0 mg  0 % 
≥ 0.1 mg to < 1 mg  nearest 0.2 mg  nearest 1 %  
≥ 1 mg to < 5 mg  nearest 0.5 mg  nearest 1 %  
≥ 5 mg  nearest 1 mg  nearest 1 %  
16. Amount of vitamin D Nomenclature "Vitamin D" or "Vit D" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.1 µg, to "0 µg" (b) when 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg (c) when 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg, and (d) when 5 µg or more, to the nearest multiple of 1 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.1 µg  0 µg  0 % 
≥ 0.1 µg to < 1 µg  nearest 0.2 µg  nearest 1 %  
≥ 1 µg to < 5 µg  nearest 0.5 µg  nearest 1 %  
≥ 5 µg  nearest 1 µg  nearest 1 %  
17. Amount of vitamin E Nomenclature "Vitamin E" or "Vit E" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.05 mg, to "0 mg" (b) when 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg (c) when 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg, and (d) when 2.5 mg or more, to the nearest multiple of 0.5 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 mg  0 mg  0 % 
≥ 0.05 mg to < 0.5 mg  nearest 0.1 mg  nearest 1 %  
≥ 0.5 mg to < 2.5 mg  nearest 0.25 mg  nearest 1 %  
≥ 2.5 mg  nearest 0.5 mg  nearest 1 %  
18. Amount of vitamin K Nomenclature "Vitamin K" or "Vit K" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.05 µg, to "0 µg" (b) when 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg (c) when 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg, and (d) when 2.5 µg or more, to the nearest multiple of 0.5 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 µg  0 µg  0 % 
≥ 0.05 µg to < 0.5 µg  nearest 0.1 µg  nearest 1 %  
≥ 0.5 µg to < 2.5 µg  nearest 0.25 µg  nearest 1 %  
≥ 2.5 µg  nearest 0.5 µg  nearest 1 %  
19. Amount of thiamine Nomenclature "Thiamine", "Thiamin", "Thiamine (Vitamin B_{1})", "Thiamine (Vit B_{1})", "Thiamin (Vitamin B_{1})" or "Thiamin (Vit B_{1})" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.005 mg, to "0 mg" (b) when 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg (c) when 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg, and (d) when 0.25 mg or more, to the nearest multiple of 0.05 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.005 mg  0 mg  0 % 
≥ 0.005 mg to < 0.05 mg  nearest 0.01 mg  nearest 1 %  
≥ 0.05 mg to < 0.25 mg  nearest 0.025 mg  nearest 1 %  
≥ 0.25 mg  nearest 0.05 mg  nearest 1 %  
20. Amount of riboflavin Nomenclature "Riboflavin", "Riboflavin (Vitamin B_{2})" or "Riboflavin (Vit B_{2})" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.005 mg, to "0 mg" (b) when 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg (c) when 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg, and (d) when 0.25 mg or more, to the nearest multiple of 0.05 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.005 mg  0 mg  0 % 
≥ 0.005 mg to < 0.05 mg  nearest 0.01 mg  nearest 1 %  
≥ 0.05 mg to < 0.25 mg  nearest 0.025 mg  nearest 1 %  
≥ 0.25 mg  nearest 0.05 mg  nearest 1 %  
21. Amount of niacin Nomenclature "Niacin" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.05 mg, to "0 mg" (b) when 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg (c) when 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg, and (d) when 2.5 mg or more, to the nearest multiple of 0.5 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 mg  0 mg  0 % 
≥ 0.05 mg to < 0.5 mg  nearest 0.1 mg  nearest 1 %  
≥ 0.5 mg to < 2.5 mg  nearest 0.25 mg  nearest 1 %  
≥ 2.5 mg  nearest 0.5 mg  nearest 1 %  
22. Amount of vitamin B_{6} Nomenclature "Vitamin B_{6}" or "Vit B_{6}" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.005 mg, to "0 mg" (b) when 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg (c) when 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg, and (d) when 0.25 mg or more, to the nearest multiple of 0.05 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.005 mg  0 mg  0 % 
≥ 0.005 mg to < 0.05 mg  nearest 0.01 mg  nearest 1 %  
≥ 0.05 mg to < 0.25 mg  nearest 0.025 mg  nearest 1 %  
≥ 0.25 mg  nearest 0.05 mg  nearest 1 %  
23. Amount of folate Nomenclature "Folate" Units (1) micrograms of dietary folate equivalents (DFE) per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms of dietary folate equivalents (DFE) is rounded off: (a) when less than 1 µg DFE, to "0 µg DFE" (b) when 1 µg DFE or more but less than 10 µg DFE, to the nearest multiple of 2 µg DFE (c) when 10 µg DFE or more but less than 50 µg DFE, to the nearest multiple of 5 µg DFE, and (d) when 50 µg DFE or more, to the nearest multiple of 10 µg DFE (2) The percentage is rounded off: (a) if the amount is declared as 0 µg DFE, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 1 µg DFE  0 µg DFE  0 % 
≥ 1 µg DFE to < 10 µg DFE  nearest 2 µg DFE  nearest 1 %  
≥ 10 µg DFE to < 50 µg DFE 
nearest 5 µg DFE 
nearest 1 %  
≥ 50 µg DFE  nearest 10 µg DFE  nearest 1 %  
24. Amount of vitamin B_{12}_{} Nomenclature "Vitamin B_{12}" or "Vit B_{12}" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.005 µg, to "0 µg " (b) when 0.005 µg or more but less than 0.05 µg, to the nearest multiple of 0.01 µg (c) when 0.05 µg or more but less than 0.25 µg, to the nearest multiple of 0.025 µg, and (d) when 0.25 µg or more, to the nearest multiple of 0.05 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.005 µg  0 µg  0 % 
≥ 0.005 µg to < 0.05 µg  nearest 0.01 µg  nearest 1 %  
≥ 0.05 µg to < 0.25 µg  nearest 0.025 µg  nearest 1 %  
≥ 0.25 µg  nearest 0.05 µg  nearest 1 %  
25. Amount of biotin Nomenclature "Biotin" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.05 µg, to "0 µg" (b) when 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg (c) when 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg, and (d) when 2.5 µg or more, to the nearest multiple of 0.5 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 µg  0 µg  0 % 
≥ 0.05 µg to < 0.5 µg  nearest 0.1 µg  nearest 1 %  
≥ 0.5 µg to < 2.5 µg  nearest 0.25 µg  nearest 1 %  
≥ 2.5 µg  nearest 0.5 µg  nearest 1 %  
26. Amount of pantothenic acid Nomenclature "Pantothenic Acid" or "Pantothenate" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.01 mg, to "0 mg" (b) when 0.01 mg or more but less than 0.1 mg, to the nearest multiple of 0.02 mg (c) when 0.1 mg or more but less than 0.5 mg, to the nearest multiple of 0.05 mg, and (d) when 0.5 mg or more, to the nearest multiple of 0.1 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.01 mg  0 mg  0 % 
≥ 0.01 mg to < 0.1 mg  nearest 0.02 mg  nearest 1 %  
≥ 0.1 mg to < 0.5 mg  nearest 0.05 mg  nearest 1 %  
≥ 0.5 mg  nearest 0.1 mg  nearest 1 %  
27. Amount of choline Nomenclature "Choline" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 1 mg, to "0 mg" (b) when 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg (c) when 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg, and (d) when 50 mg or more, to the nearest multiple of 10 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 1 mg  0 mg  0 % 
≥ 1 mg to < 10 mg  nearest 2 mg  nearest 1 %  
≥ 10 mg to < 50 mg  nearest 5 mg  nearest 1 %  
≥ 50 mg  nearest 10 mg  nearest 1 %  
28. Amount of phosphorus Nomenclature "Phosphorus" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 5 mg, to "0 mg" (b) when 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg (c) when 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg, and (d) when 250 mg or more, to the nearest multiple of 50 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 mg  0 mg  0 % 
≥ 5 mg to < 50 mg  nearest 10 mg  nearest 1 %  
≥ 50 mg to < 250 mg 
nearest 25 mg 
nearest 1 %  
≥ 250 mg  nearest 50 mg  nearest 1 %  
29. Amount of iodide Nomenclature "Iodide" or "Iodine" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 1 µg, to "0 µg" (b) when 1 µg or more but less than 10 µg, to the nearest multiple of 2 µg (c) when 10 µg or more but less than 50 µg, to the nearest multiple of 5 µg, and (d) when 50 µg or more, to the nearest multiple of 10 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 1 µg  0 µg  0 % 
≥ 1 µg to < 10 µg  nearest 2 µg  nearest 1 %  
≥ 10 µg to < 50 µg  nearest 5 µg  nearest 1 %  
≥ 50 µg  nearest 10 µg  nearest 1 %  
30. Amount of magnesium Nomenclature "Magnesium" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 1 mg, to "0 mg" (b) when 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg (c) when 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg, and (d) when 50 mg or more, to the nearest multiple of 10 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 1 mg  0 mg  0 % 
≥ 1 mg to < 10 mg  nearest 2 mg  nearest 1 %  
≥ 10 mg to < 50 mg  nearest 5 mg  nearest 1 %  
≥ 50 mg  nearest 10 mg  nearest 1 %  
31. Amount of zinc Nomenclature "Zinc" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.05 mg, to "0 mg" (b) when 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg (c) when 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg, and (d) when 2.5 mg or more, to the nearest multiple of 0.5 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 mg  0 mg  0 % 
≥ 0.05 mg to < 0.5 mg  nearest 0.1 mg  nearest 1 %  
≥ 0.5 mg to < 2.5 mg  nearest 0.25 mg  nearest 1 %  
≥ 2.5 mg  nearest 0.5 mg  nearest 1 %  
32. Amount of selenium Nomenclature "Selenium" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.1 µg, to "0 µg" (b) when 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg (c) when 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg, and (d) when 5 µg or more, to the nearest multiple of 1 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.1 µg  0 µg  0 % 
≥ 0.1 µg to < 1 µg  nearest 0.2 µg  nearest 1 %  
≥ 1 µg to < 5 µg  nearest 0.5 µg  nearest 1 %  
≥ 5 µg  nearest 1 µg  nearest 1 %  
33. Amount of copper Nomenclature "Copper" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.0015 mg, to "0 mg" (b) when 0.0015 mg or more but less than 0.025 mg, to the nearest multiple of 0.002 mg (c) when 0.025 mg or more but less than 0.05 mg, to the nearest multiple of 0.005 mg, and (d) when 0.05 mg or more, to the nearest multiple of 0.01 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.0015 mg  0 mg  0 % 
≥ 0.0015 mg to < 0.025 mg  nearest 0.002 mg  nearest 1 %  
≥ 0.025 mg to < 0.05 mg 
nearest 0.005 mg 
nearest 1 %  
≥ 0.05 mg  nearest 0.01 mg  nearest 1 %  
34. Amount of manganese Nomenclature "Manganese" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 0.005 mg, to "0 mg" (b) when 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg (c) when 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg, and (d) when 0.25 mg or more, to the nearest multiple of 0.05 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.005 mg  0 mg  0 % 
≥ 0.005 mg to < 0.05 mg  nearest 0.01 mg  nearest 1 %  
≥ 0.05 mg to < 0.25 mg  nearest 0.025 mg  nearest 1 %  
≥ 0.25 mg  nearest 0.05 mg  nearest 1 %  
35. Amount of chromium Nomenclature "Chromium" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.05 µg, to "0 µg" (b) when 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg (c) when 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg, and (d) when 2.5 µg or more, to the nearest multiple of 0.5 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 µg 
0 µg 
0 % 
≥ 0.05 µg to < 0.5 µg 
nearest 0.1 µg 
nearest 1 %  
≥ 0.5 µg to < 2.5 µg  nearest 0.25 µg  nearest 1 %  
≥ 2.5 µg  nearest 0.5 µg  nearest 1 %  
36. Amount of molybdenum Nomenclature "Molybdenum" Units (1) micrograms per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in micrograms is rounded off: (a) when less than 0.05 µg, to "0 µg" (b) when 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg (c) when 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg, and (d) when 2.5 µg or more, to the nearest multiple of 0.5 µg (2) The percentage is rounded off: (a) if the amount is declared as 0 µg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 0.05 µg  0 µg  0 % 
≥ 0.05 µg to < 0.5 µg  nearest 0.1 µg  nearest 1 %  
≥ 0.5 µg to < 2.5 µg  nearest 0.25 µg  nearest 1 %  
≥ 2.5 µg  nearest 0.5 µg  nearest 1 %  
37. Amount of chloride Nomenclature "Chloride" Units (1) milligrams per serving of stated size, and (2) percentage of the daily value per serving of stated size 
(1) The amount in milligrams is rounded off: (a) when less than 5 mg, to "0 mg" (b) when 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg (c) when 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg, and (d) when 250 mg or more, to the nearest multiple of 50 mg (2) The percentage is rounded off: (a) if the amount is declared as 0 mg, to "0 %", and (b) in all other cases, to the nearest multiple of 1 % 
< 5 mg  0 mg  0 % 
≥ 5 mg to < 50 mg  nearest 10 mg  nearest 1 %  
≥ 50 mg to < 250 mg  nearest 25 mg  nearest 1 %  
≥ 250 mg  nearest 50 mg  nearest 1 % 
Triggers: When additional information is mandatory
The declaration of additional information is generally optional. In addition, the declaration of one nutrient does not necessarily trigger the declaration of other nutrients, unless specifically required by the regulations.
However, in certain cases, manufacturers may be required to declare certain nutrients in the additional information list in the Nutrition Facts table.
In the following cases, the declaration of additional information, which is generally optional, becomes mandatory:
 the amount of omega6, omega3 and monounsaturated fatty acids must all be declared when the amount of any one of these, either on the label or in any advertisement, is declared. Polyunsaturated fatty acids are not required to be declared, but when shown, triggers the 3 declarations previously mentioned. The amount of any specifically named fatty acid (for example, linoleic acid), whether on the label outside the Nutrition Facts table or in any advertisement, also triggers the same 3 declarations [B.01.402(3), FDR]
 any nutrient set out in the table to B.01.402 must be declared when there is any representation (for example, any mention, reference, indication, statement, claim, etc.) regarding the amount of nutrient anywhere on the label, or in any advertisement made or placed by the manufacturer of the product. Concerning the list of ingredients, it is important to note that this information is also considered a "representation". However, one must pay close attention to the wording of the item in column 1 in the table following B.01.402 when determining if additional information is triggered in the NFt. For example, item 30 of the table states "amount of magnesium". Therefore, if the food additive magnesium carbonate was declared in the list of ingredients, it would not trigger the declaration of the amount of magnesium in the NFt. A representation of the amount of magnesium would need to be present in the list of ingredients in order for B.01.402(4) to apply in this case (for example, "x amount of magnesium")
 any sugar alcohol, vitamin or mineral nutrient (except for iodide added to salt and fluoride added to prepackaged water and ice) added to a prepackaged food must be declared [B.01.402(6), FDR]. Sugar alcohols (also known as polyols) include erythritol, hydrogenated starch hydrolysates (HSH), isomalt, lactitol, maltitol, maltitol syrup, mannitol, sorbitol, sorbitol syrup, and xylitol, and
 vitamin or mineral nutrients must be declared when shown as a component of 1 of the ingredients (except flour) of a prepackaged product [B.01.402(7), FDR]. For example, in a yogurt product sweetened with grape juice concentrate that has been fortified with vitamin C, the amount of vitamin C must be declared in the NFt
Declaring nutrition information in the Nutrition Facts table
Values declared in the Nutrition Facts table
The CFIA uses the nutrition labelling compliance test to assess the accuracy of the nutrient values on food labels and in advertising via laboratory analysis.
It is the company's responsibility to ensure that the nutrient values presented in the NFt are accurate. There are different ways to generate these values including the use of validated analytical methods by laboratories or calculation by using credible databases or software. Lab analysis is generally the most accurate method of determining the nutritional profile of a given food; however, calculation may also be used if the manufacturer is confident that the results are accurate. The manufacturer must take into account various factors when choosing how to determine the nutrition values including the nature of the food, possible processing losses, seasonal variations, geographical variations, variable formulations, and so forth. The manufacturer should choose the risk management strategy best suited to the foods to be labelled.
To analyze a product, the CFIA recommends using an accredited laboratory that uses validated methods for the food to be analyzed. The methods should be listed on the laboratory's scope of accreditation. A list of accredited laboratories can be accessed through the Standards Council of Canada (SCC) or the Canadian Association for Laboratory Accreditation (CALA) web sites.
The FDR do not set out which lab methods are to be used to determine the nutrition values to include in the Nutrition Facts table. In assessing compliance, the CFIA currently uses accredited methods that are based on AOAC standard methods or are inhouse developed and validated in accordance with internationally accepted guidelines. As new methodologies become available, the CFIA develops and validates new test procedures for nutritional evaluation. The methods should be validated for the foods being analyzed.
A list of validated laboratory methods and techniques can be found in Appendix 4 of CFIA's nutrition labelling compliance test.
The CFIA will not be approving or recognizing any database values or systems for use in generating nutrition data on foods. Manufacturers should research the available options if they choose to use databases or calculation software and ensure that the values generated accurately reflect the nutritional profile of the food being represented. In general, some analyses are recommended to verify the accuracy of the calculations resulting from the use of a database.
For more information on getting accurate nutrient values, refer to Health Canada's Guide to Developing Accurate Nutrient Values.
For more information on specific values found in the NFt, please refer to the section Elements within the Nutrition Facts table.
Rounding rules
Figures are rounded according to the rules outlined in the Core nutrition information table and the Additional nutrition information table, which correspond to column 4 of the table following B.01.401 and of the table following B.01.402 in the FDR, respectively.
Some general rounding rules to note:
 when the first decimal place beyond the required number of significant figures is less than 5, round the final significant figure downward by 1 unit, for example, 984.49 rounds down to become 984
 when the first decimal place beyond the required number of significant figures is 5 or greater, round the final significant figure upward by 1 unit, for example, 984.50 rounds up to become 985
 for vitamin and mineral nutrients, for example, sodium, potassium, calcium, iron, thiamin, niacin, rounding of the amount, by weight, must be done before the calculation of the % daily value (% DV) [B.01.401(1.2), B.01.402(2.2) FDR]
 for macronutrients, that is, fat, fibre, sugars, cholesterol and the sum of saturated and trans fat, the % DV calculation can be done using the rounded or unrounded amount, by weight
 although companies may decide to round the amounts, by weight, of macronutrients either before or after the calculation of the % DV, they are also responsible for meeting the nutrition labelling compliance test
Declaring nutrients outside the Nutrition Facts table
Quantitative declarations of energy value and the amount of nutrients per serving of stated size are also permitted outside the Nutrition Facts table, on labels or in advertisements. Please refer to Quantitative declarations outside the Nutrition Facts table for more information.
Daily intake
Reasonable daily intake for various foods (Schedule K)
The reasonable daily intake is used to evaluate, for regulatory purposes, the nutritional contribution of specific foods to the diet. Reasonable daily intakes are used as the basis for determining the amounts of vitamin and mineral nutrients that may be present in the food when they are added. A food's protein rating is determined from the quality of the protein, that is to say, the protein efficiency ratio, and the quantity of protein provided by a reasonable daily intake.
The reasonable daily intake for most foods is considered to be 1 average serving of the food. However, in the case of foods such as milk, bread or butter, where several servings may be consumed daily, a reasonable intake has been estimated considering the food habits of Canadians.
A reasonable daily intake of a food named in column I of Schedule K, is the amount of that food set out in column II.
Item  Column I Name and description 
Column II Reasonable daily intake 


1.  Alimentary pastes, dry  3 oz.  85 g 
2.  Bacon (side), simulated meat product that resembles side bacon, (cooked)  1 oz.  28 g 
3.  Beverage bases and mixes, flavoured, for addition to milk (readytoserve)  16 fl. oz.  454 ml 
4.  Bread, 5 slices  5.3 oz.  150 g 
5.  Butter  2 oz.  57 g 
6.  Buttermilk  30 fl. oz.  852 ml 
7.  Cereals, breakfast or infant  1 oz.  28 g 
8.  Cereals, puffed  0.5 oz.  14 g 
9.  Cheese (other than cottage cheese)  2 oz.  57 g 
10.  Cheese, cottage  3.5 oz.  100 g 
11.  Condensed milk  15 fl. oz.  426 ml 
12.  Cream, whipping  2 oz.  57 g 
13.  Egg, yolkreplaced egg  3.5 oz.  100 g 
14.  Evaporated milk, evaporated skim milk, evaporated partly skimmed milk  30 fl. oz. (reconstituted to original volume) 
852 ml (reconstituted to original volume) 
15.  Fish, shell fish  3.5 oz.  100 g 
16.  Fruits, dried  2 oz.  57 g 
17.  Fruits, (other than banana, lemon, lime, watermelon)  3.5 oz.  100 g 
18.  Fruits, banana  5.3 oz.  150 g 
19.  Fruits, lemon  1.8 oz.  50 g 
20.  Fruits, lime  1.8 oz.  50 g 
21.  Fruits, watermelon  7 oz.  200 g 
22.  Fruit drinks, fruit nectars (readytoserve)  4 fl. oz.  114 ml 
23.  Fruit drink bases, mixes and concentrates (readytoserve)  4 fl. oz.  114 ml 
24.  Fruit juices (other than lemon juice and lime juice)  4 fl. oz.  114 ml 
25.  Fruit juices, lemon  1 fl. oz.  28 ml 
26.  Fruit juices, lime  1 fl. oz.  28 ml 
27.  Ice cream, ice milk  3.5 oz.  100 g 
28.  Infant formulas, prepared (readytoserve)  As directed by label  As directed by label 
29.  Instant breakfast, ready breakfast (readytoserve)  As directed by label  As directed by label 
30.  Margarine  2 oz.  57 g 
31.  Meat products  3.5 oz.  100 g 
32.  Meat product extenders  3.5 oz.  100 g 
33.  Extended meat products  3.5 oz.  100 g 
34.  Milk, whole  30 fl. oz.  852 ml 
35.  Milk powder (reconstituted and readytoserve)  30 fl. oz.  852 ml 
36.  (naming the flavour) milk  30 fl. oz.  852 ml 
37.  Molasses  1.5 oz.  43 g 
38.  Nuts  1 oz.  28 g 
39.  Peanut butter  1 oz.  28 g 
40.  Poultry products  3.5 oz.  100 g 
41.  Extended poultry products  3.5 oz.  100 g 
42.  Poultry product extenders  3.5 oz.  100 g 
43.  Simulated meat products excluding a simulated meat product that resembles side bacon  3.5 oz.  100 g 
44.  Simulated poultry products  3.5 oz.  100 g 
45.  Skim milk, partly skimmed milk  30 fl. oz.  852 ml 
46.  (naming the flavour) skim milk, (naming the flavour) partly skimmed milk  30 fl. oz.  852 ml 
47.  Skim milk powder, partly skimmed milk powder (reconstituted and readytoserve)  30 fl. oz.  852 ml 
48.  Skim milk with added milk solids, partly skimmed milk with added milk solids  30 fl. oz.  852 ml 
49.  (naming the flavour) skim milk with added milk solids, (naming the flavour) partly skimmed milk with added milk solids  30 fl. oz.  852 ml 
50.  Soup (readytoserve)  7 fl. oz.  200 ml 
51.  Sterilized milk  30 fl. oz.  852 ml 
52.  Vegetable juices  4 fl. oz.  114 ml 
53.  Vegetable drinks  4 fl. oz.  114 ml 
54.  Vegetable drink concentrates, mixes and bases (readytoserve)  4 fl. oz.  114 ml 
55.  Vegetable (other than baked beans and cooked potatoes)  3.5 oz.  100 g 
56.  Vegetables, baked beans  8.5 oz.  250 g 
57.  Vegetables, cooked potatoes  7 oz.  200 g 
58.  Yeast  0.5 oz.  14 g 
59.  Yogurt, plain  5 oz.  150 g 
Weighted recommended nutrient intake
Weighted recommended nutrient intakes (WRNI) became part of the FDR in 1996. They are considered to represent the nutritional needs of the total population because they are weighted according to the age and sex distribution of the Canadian population. The WRNI is used to determine whether a food provides a sufficient amount of a nutrient to qualify for a health claim, for example, a health claim pertaining to:
 sodium, potassium and hypertension [item 1 (b) in column 2 of the table following B.01.603, FDR], and
 saturated fat, trans fat, and heart disease [item 3 (b) in column 2 of the table following B.01.603, FDR]
Item  Column I Vitamin 
Column II Units 
Column III Amount 

1.  Biotin  µg  90 
2.  Folacin  µg  195 
3.  Niacin  NE  16 
4.  Pantothenic acid  mg  5.0 
5.  Riboflavin  mg  1.2 
6.  Thiamine  mg  1.0 
7.  Vitamin A  RE  870 
8.  Vitamin B6  mg  1.0 
9.  Vitamin B12  µg  1.0 
10.  Vitamin C  mg  34 
11.  Vitamin D  µg  3.0 
12.  Vitamin E  mg  7.0 
Item  Column I Mineral nutrient 
Column II Units 
Column III Amount 

1.  Calcium  mg  780 
2.  Iodide  µg  155 
3.  Iron  mg  10 
4.  Phosphorus  mg  885 
5.  Magnesium  mg  210 
6.  Zinc  mg  10 
µg = micrograms
NE = niacin equivalents
mg = milligrams
RE = retinol equivalents
Daily value and % daily value
The daily value (DV) is the reference point upon which the % daily value is based. The daily values are also used to set criteria for the nutrient content claims for vitamins and mineral nutrients. The daily value is the quantity applicable to a nutrient according to the Table of Daily Values [B.01.001(1), B.01.001.1(2), FDR]. The Table of Daily Values is a 2part table that sets out the recommended amounts of nutrients for specific age groups.
Part 1 of the table sets out the daily values for macronutrients and sodium for the following age groups:
 food intended solely for children 1 year of age or older but less than 4 years of age (column 2), and
 food intended for children 1 year of age or older but less than 4 years of age, or for children 4 years of age or older, and for adults (column 3)
Part 2 of the table sets out the Daily Values for vitamin and mineral nutrients for the following age groups:
 food intended solely for infants 6 months of age or older but less than 1 year of age (column 2)
 food intended for infants 6 months of age or older but less than 1 year of age, or children 1 year of age or older but less than 4 years of age (column 3), and
 any other case (column 4)
The daily values set out in the Table of Daily Values do not apply to infant formula solely intended for infants less than 6 months of age, and to human milk fortifiers [B.01.001.1(3), D.01.001.1(2), FDR].
This Table of Daily Values document is incorporated by reference (IbR) in the FDR.
The % daily value is a relative amount of the nutrient in a serving compared to an amount recommended to be consumed in the daily diet. For example, 10 % DV Calcium means: 1 serving of this food provides 10 % of the Calcium a person should consume in one day.
The % daily value of the nutrient in 1 serving, rounded as indicated in the Core nutrition information table and Additional nutrition information table, is declared in the Nutrition Facts table. It is calculated as:
% daily value = amount of nutrient per serving ÷ daily value of nutrient X 100
For nutrients present in a food in quantities greater than 100 percent of the daily value, the true percentage must be declared, for example, 110 % DV, taking into account the rounding rules.
The following example indicates how to calculate the % daily value of fat, the sum of saturated and trans fats, and minerals, using the Nutrition Labelling Table of Daily Values: Part 1 – Daily values for macronutrients and sodium and Part 2 – Daily values for vitamin and mineral nutrients.
1 cup (250 ml) of tomato soup (ready to serve) contains:
 3.83 g fat
 0.970 g saturated fat
 0.060 g trans fat
 15.49 g sugars
 649 mg sodium
 326 mg potassium
 33 micrograms (µg) Vitamin A RAE
 16 micrograms (µg) DFE folate
To express these quantities as a percentage of the daily value, divide the amount of each nutrient by the daily value, as applicable for that nutrient, and multiply by 100. Note that the figures are rounded as specified in the Core nutrition information table and Additional nutrition information table. The percent daily values below are calculated using the amounts after rounding. Note: since this example is a food intended for children 1 year of age or older and adults, the daily values in column 3 (Food intended for children 1 year of age or older but less than 4 years of age or for children 4 years of age or older and adults) in Part 1 – Daily values for macronutrients and sodium and column 4 (Any other case) in Part 2 – Daily values for vitamin and mineral nutrients are used.
 for total fat:
daily value: 75 g
3.83 g is rounded to 4.0 g
4/75 x 100 = 5.33 % is rounded to 5 % DV as per rounding rules in item 3 in the Core nutrition information table.  for saturated fat:
0.970 g is rounded to 1.0 g as per rounding rules in item 4 in the Core nutrition information table  for trans fat:
0.060 g is rounded to 0.1 g as per rounding rules in item 5 in the Core nutrition information table  for saturated fat + trans fat:
daily value: 20 g
1.1 g (consisting of 1.0 g saturated fat and 0.1 g trans fat)
1.1/20 x 100 = 5.5 % is rounded to 6 % DV as per rounding rules in item 6 in the Core nutrition information table  for sugars:
daily value: 100 g
15.49 g is rounded to 15 g
15/100 x 100 = 15 % is rounded to 15 % DV as per rounding rules in item 11 in the Core nutrition information table  for sodium:
daily value: 2300 mg
649 mg is rounded to 650 mg
650/2300 x 100 = 28.26 % is rounded to 28 % DV as per rounding rules in item 8 in the Core nutrition information table  for potassium:
daily value: 3400 mg
326 mg is rounded 350 g
350/3400 x 100 = 10.294 % is rounded to 10 % DV as per rounding rules in item 13 in the Core nutrition information table  for vitamin A RAE:
daily value: 900 µg
33 µg is rounded to 30 µg
30/900 µg x 100 = 3.33 % is rounded to 3 % DV as per rounding rules in item 14 in the Additional nutrition information table  for folate:
daily value: 400 µg DFE
16 µg is rounded to 15 µg DFE
15/400 x 100 = 3.75 % DV is rounded to 4 % DV as per rounding rules in item 23 in the Additional nutrition information table
It is the manufacturer's responsibility to ensure that the declared nutrient value accurately reflects the nutrient content of the product. For vitamins and minerals, for example, sodium, potassium, vitamin A and folate, the % DV is based on the rounded amount, by weight, of each nutrient [B.01.401 (1.2), B.01.402 (2.2), FDR]. For the macronutrients, for example, total fat, saturated fat + trans fat, sugars, the manufacturer may calculate the % DV based on rounded or unrounded amounts, by weight, of each nutrient. When deciding whether to use the unrounded or rounded amounts, by weight, for the purposes of calculating the % DV of the macronutrients, the manufacturer should consider the % DV that will:
 fall within the acceptable tolerances (as stated in the nutrition labelling compliance test)
 provide the greatest consistency on the food label, and
 prevent any unnecessary consumer confusion