The percent daily value is based on the recommended daily value of each nutrient. Therefore, the % DV is the ratio of the quantity of a nutrient per serving to the recommended daily value for that nutrient.
Recommended daily values are different for each nutrient. For example, daily fat intake should not exceed 65 g; therefore, a food that contains 65 g of fat per serving would provide 100% of the recommended daily value. For more information, visit the Health Canada website at: http://www.hc-sc.gc.ca/fn-an/label-etiquet/nutrition/cons/dv-vq/index-eng.php.