Government of Canada / Gouvernement du Canada
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Returnable Beverage Container (GST/HST) Regulations

Version of section 1 from 2013-03-08 to 2013-03-31:

Marginal note:Prescribed Acts

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

  • (a) the Environment Act, S.N.S. 1994-95, c. 1;

  • (b) the Beverage Containers Act, R.S.N.B. 2011, c. 121; and

  • (c) the Waste Management Act, S.N. 1998, c. W-3.1.

  • SOR/2013-44, s. 11
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