Nova Scotia Share of Offshore Sales Tax Payment Regulations (SOR/85-912)

2 In these Regulations,

Act

Act means the Canada-Nova Scotia Oil and Gas Agreement Act; (Loi)

Minister

Minister means the Minister of Energy, Mines and Resources; (ministre)

offshore sales tax

offshore sales tax means the tax, interest, penalties and other sums payable under Part II of the Act that are collected by the Government of Nova Scotia on behalf of the Government of Canada in accordance with that Part and the tax administration agreement referred to in section 49 of the Act. (taxe de vente extracôtière)