In this Regulation,
“Federal regulations” means the Deduction for Provincial Rebate (GST/HST) Regulations, SOR/2001-65 made under the Excise Tax Act (Canada).
A book is qualifying property for the purposes of section 51 of the Act if it is property that is described in paragraph 1, 2, 3 or 4 of Schedule 1 to the Federal regulations.
(1) Children’s clothing is qualifying property for the purposes of section 51 of the Act if it is children’s clothing as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations.
Children’s footwear is qualifying property for the purposes of section 51 of the Act if it children’s footwear as defined in section 1 of the Federal regulations and is included in Schedule 1 to the Federal regulations.
A children’s diaper is qualifying property for the purposes of section 51 of the Act if it is a children’s diaper as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations.
A children’s car seat or booster seat is qualifying property for the purposes of section 51 of the Act if it is a children’s car seat as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations.
A feminine hygiene product is qualifying property for the purposes of section 51 of the Act if it is a feminine hygiene product as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations.
Prepared food and beverages are qualifying property for the purposes of section 51 of the Act if they are qualifying food and beverages as defined in section 1 of the Federal regulations and if the circumstances described in paragraph 11 of Schedule 1 to those regulations exist.
A newspaper is qualifying property for the purposes of section 51 of the Act if it is a qualifying newspaper as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations.
Omitted (provides for coming into force of provisions of this Regulation).