SOR/2008-48 可回收饮料容器条�?Returnable Beverage Container （GST/HST� Regulations)

　　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�?）（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�?（�/p>

　　bS.C. 1993, c. 27, s. 125�?（�/p>

　　Prescribed Acts

　　1. For the purposes of paragraph 226�?）（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 Paragraph 1（c� is deemed to have been repealed and replaced by the following on May 22, 2002: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.