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  1. Joint Venture (GST/HST) Regulations - SOR/91-36 (Section 3)
    •  (1) Subject to subsection (2), for the purposes of subsection 273(1) of the Act, the following activities are prescribed activities:

      • [...]

      • (d) the transportation of natural gas liquids by means of a pipeline that operates as a common carrier of natural gas liquids;

      • [...]

      • (i) the disposal of waste, including the collection and transportation of waste that is in furtherance of that disposal;

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