Excise Tax Act — E-15 226
Definitions 226 (1) The following definitions apply in this section. applicable legislated amount in a province for a returnable container of a particular class means (a) except if paragraph (b) applies, the legislated consumers’ refund in the province for a returnable container of that class; or (b) if, under an Act of the legislature of the province in respect of recycling, a legislated consumers’ refund for a returnable container of that class is specified and another amount (in this paragraph referred to as the “recycler’s reimbursement”) is specified as the amount to be paid, otherwise than specifically in respect of the handling of the container, for a used and empty returnable container of that class when supplied by a person who, on acquiring it used and empty, paid an amount as the legislated consumers’ refund for the container, but no amount is specified as the amount, or the minimum amount, to be charged by a distributor in respect of the supply of a filled and sealed returnable container of that class, the recycler’s reimbursement. ( montant obligatoire applicable ) consumers’ recycler , in respect of a returnable container of a particular class in a province, means a person who, in the ordinary course of their business, acquires in the province used and empty returnable containers of that class from consumers for consideration. ( récupérateur ) distributor of a returnable container of a particular class in a province means a person who supplies beverages in filled and sealed returnable containers of that class in the province and charges a returnable container charge in respect of the returnable containers. ( distributeur ) legislated consumers’ refund in a province for a returnable container of a particular class means the amount, or the minimum amount, that, under an Act of the legislature of the province in respect of recycling, must be paid in certain circumstances for a used and empty returnable container of that class to a person of a class that includes consumers. ( remboursement obligatoire aux consomma­teurs ) recycler of returnable containers of a particular class in a province means (a) a person who, in the ordinary course of their business, acquires used and empty returnable containers of that class (or the material resulting from their compaction) in the province for consideration; or (b) a person who, in the ordinary course of their business, pays consideration to a person referred to in paragraph (a) in compensation for that person acquiring used and empty returnable containers of that class and paying consideration for those containers. ( recycleur ) recycling , in respect of a province, means (a) the return, redemption, reuse, destruction or disposal of (i) returnable containers in the province, or (ii) returnable containers in the province and other goods; or (b) the control or prevention of waste or the protection of the environment. ( recyclage ) refund , at any time in a province, means (a) in relation to a returnable container of a particular class that is supplied used and empty, or that is filled with a beverage that is supplied, at that time in the province, (i) the greatest of (A) if there is an applicable legislated amount in the province for returnable containers of that class, that amount, (B) if the supplier is a consumers’ recycler who, in the ordinary course of their business, sells the beverage in returnable containers of that class in the province and the usual returnable container charge that is charged by the supplier when so selling the beverage is not less than the amount (in this clause referred to as the “usual refund”) that is, at that time, the usual consideration that the supplier pays for supplies in the province of used and empty returnable containers of that class from consumers, the usual refund, (C) if the supplier is a consumers’ recycler who does not, in the ordinary course of their business, sell the beverage in returnable containers of that class in the province,