Select Luxury Items Tax Act (S.C. 2022, c. 10, s. 135)

Marginal note:Positive or negative amount — regulations

155 For greater certainty,

• (a) in prescribing an amount under subsection 154(1), the Governor in Council may prescribe a positive or negative amount; and

• (b) in prescribing a manner of determining an amount under subsection 154(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.

Marginal note:Incorporation by reference — limitation removed

156 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.

Marginal note:Certificates and registrations not statutory instruments

157 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.