Returnable Beverage Container (GST/HST) Regulations

Returnable Beverage Container (GST/HST) Regulations Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 226(2)(b)a and section 277b of the Excise Tax Act, hereby makes the annexed Returnable Beverage Container (GST/HST) Regulations. S.C. 2007, c. 18, s. 28(2) S.C. 1993, c. 27, s. 125(1) Prescribed Acts For the purposes of paragraph 226(2)(b) of the Excise Tax Act, the following Acts are prescribed: the Environment Act, S.N.S. 1994-95, c. 1; the Beverage Containers Act, R.S.N.B. 2011, c. 121; the Beverage Containers Act, R.S.P.E.I. 1988, c. B-2.1; and the Environmental Protection Act, S.N.L. 2002, c. E-14.2. [Repealed, SOR/2013-44, s. 13]