Telecommunication Programming Services Tax Regulations (SOR/86-895)
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Regulations are current to 2026-05-26
2 In these Regulations,
- Act
Act means the Excise Tax Act; (Loi)
- licence
licence means a telecommunication programming services licence issued under section 19.18 of the Act; (licence)
- licensee
licensee means any person to whom a licence has been issued; (détenteur de licence)
- Minister
Minister means the Minister of National Revenue; (ministre)
- tax
tax means the telecommunication programming services tax imposed by section 19.12 of the Act. (taxe)
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