SOR-2008-48 Returnable Beverage Container (GST/HST) Regulations

Current to 2019-06-21 · last amended 2013-04-01

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 226(2)(b) a and section 277 b of the Excise Tax Act, hereby makes the annexed Returnable Beverage Container (GST/HST) Regulations. S.C. 2007, c. 18, s. 28(2) S.C. 1993, c. 27, s. 125(1)

s. 1 — Prescribed Acts

For the purposes of paragraph 226(2)(b) of the Excise Tax Act, the following Acts are prescribed:

the Environment Act, S.N.S. 1994-95, c. 1;

the Beverage Containers Act, R.S.N.B. 2011, c. 121;

the Beverage Containers Act, R.S.P.E.I. 1988, c. B-2.1; and

the Environmental Protection Act, S.N.L. 2002, c. E-14.2.

[Repealed]

[Repealed]