Returnable Beverage Container (GST/HST) Regulations

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.