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Returnable Beverage Container (GST/HST) Regulations (SOR/2008-48)

Regulations are current to 2024-06-19 and last amended on 2013-04-01. Previous Versions

Returnable Beverage Container (GST/HST) Regulations



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.

Marginal note:Prescribed Acts

 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

 [Repealed, SOR/2013-44, s. 13]

 [Repealed, SOR/2013-44, s. 13]

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