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

3 (1) For the purposes of subsection 67(2) of the Act, the calculation of an amount to be transferred on account of any amount, in respect of offshore sales tax, that may be payable or may become payable to Her Majesty in right of Nova Scotia under the Act shall be made

• (a) in the case of the first amount, on or before the fifth working day following the coming into force of these Regulations; and

• (b) in the case of any subsequent amount, on the first and fifteenth day of each month during which offshore sales tax is collected.

(2) The calculation made pursuant to paragraph (1)(a) shall include the amount of offshore sales tax collected during the period commencing on June 22, 1984 and ending on the day the calculation is made.