Returnable Beverage Container (GST/HST) Regulations (SOR/2008-48)
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Regulations are current to 2024-10-30 and last amended on 2013-04-01. Previous Versions
Returnable Beverage Container (GST/HST) Regulations
SOR/2008-48
Registration 2008-02-28
Returnable Beverage Container (GST/HST) Regulations
P.C. 2008-408 2008-02-28
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 226(2)(b)Footnote a and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Returnable Beverage Container (GST/HST) Regulations.
Return to footnote aS.C. 2007, c. 18, s. 28(2)
Return to footnote bS.C. 1993, c. 27, s. 125(1)
Marginal note:Prescribed Acts
1 For the purposes of paragraph 226(2)(b) of the Excise Tax Act, the following Acts are prescribed:
(a) the Environment Act, S.N.S. 1994-95, c. 1;
(b) the Beverage Containers Act, R.S.N.B. 2011, c. 121;
(c) the Beverage Containers Act, R.S.P.E.I. 1988, c. B-2.1; and
(d) the Environmental Protection Act, S.N.L. 2002, c. E-14.2.
- SOR/2013-44, ss. 11, 12
2 [Repealed, SOR/2013-44, s. 13]
3 [Repealed, SOR/2013-44, s. 13]
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