Federal Sales Tax Inventory Rebate Regulations (SOR/91-52)

2 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

computer carrier media

computer carrier media means media on which is stored instructions or data to be processed by data processing equipment; (support de transmission de données)

software products

software products means computer carrier media including the instructions or data stored thereon, but not including sound or image recordings, integrated circuits, semi-conductors and similar devices or articles incorporating such recordings, circuits, semi-conductors or devices. (produit logiciel)