28 (1) For the purposes of the definition specified property or service in subsection 236.01(1) of the Act, the following property and services are prescribed:
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(e) specified energy that is acquired in, or brought into, a specified province other than qualifying heating oil, as defined in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations, acquired in, or brought into Prince Edward Island;
