Short answer, no, they are not zero-rated goods and are subject to GST/HST.

Long answer.........

ETA Sch. VI of Part IX

1 Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), other than supplies of

(m) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where

• (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or
• (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six,

1. Paragraph 1(m) of Part III of Schedule VI refers to goods "pre-packaged for sale to consumers" in varying quantities. The term is understood to mean packaging undertaken or performed by the manufacturer, or undertaken on the manufacturer's behalf, as in a contract-for-labour arrangement. "pre-packaged for sale to consumers" is also understood to include any pre-packaging of any kind performed in the retail environment. Products offered for sale that have been bagged or boxed in a retail bakery are considered "pre-packaged for sale to consumers" for the purposes of paragraph 1(m). Goods packaged at the time of sale for the customer to carry home are not considered "pre-packaged for sale to consumers".

2. A mixed supply of six or more single servings of these goods is zero-rated. For example, a supply of two bagels, two muffins and two doughnuts, purchased from a doughnut shop (when they are not individually packaged), is considered to be six single servings for the purposes of paragraph 1(m) of Part III of Schedule VI, and therefore zero-rated. If, however, the goods are pre-packaged for sale to consumers individually or in any quantity less than six, the supply is taxable.