Offset of Taxes (GST/HST) Regulations (SOR/91-49)

2 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

coordinator

coordinator means the person designated pursuant to paragraph 5(a); (coordinateur)

direction

direction means a direction of a member pursuant to paragraph 5(d); (avis)

joint application

joint application means an application of all the members filed pursuant to paragraph 5(b); (demande conjointe)

member

member means a member of a closely related group; (membre)

revised application

revised application means an application filed pursuant to paragraph 5(h). (nouvelle demande)