Returnable Beverage Container （GST/HST） Regulations

　　SOR/2008-48

　　EXCISE TAX ACT

　　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）a and section 277b of the Excise Tax Act, hereby makes the annexed Returnable Beverage Container （GST/HST） Regulations.

　　aS.C. 2007, c. 18, s. 28（2）

　　bS.C. 1993, c. 27, s. 125（1）

　　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, S.N.B. 1991, c. B-2.2; and

　　（c） the Waste Management Act, S.N. 1998, c. W-3.1.

　　Coming into force

　　2. Section 1 is deemed to have come into force on May 1, 2002.

　　Amendment

　　3. Paragraph 1（c） is deemed to have been repealed and replaced by the following on May 22, 2002:

　　（c） the Environmental Protection Act, S.N.L. 2002, c. E-14.2.