Excise Tax Act — E-15 226
 (c) the recipient is deemed to have acquired that service for the same purpose as that for which the recipient acquired the beverage. Exception for specified beverage retailer (3) Subsection (2) does not apply to a supply by a registrant of a beverage in a returnable container in respect of which the registrant is a specified beverage retailer if the registrant elects not to deduct the amount of the returnable container charge in respect of the container in determining the consideration for the supply for the purposes of this Part. Supply of used container (4) If a person makes a particular supply in a province of a used and empty returnable container (or the material resulting from its compaction), (a) the value of the consideration for the particular supply is deemed, for the purposes of this Part other than this section, to be nil; and (b) if the consideration exceeds the refund for the container, the supplier is deemed, for the purposes of this Part, to have made to the recipient, at the time at which the consideration for the particular supply becomes due or would, in the absence of section 156, have become due, a taxable supply in the province of a service in respect of the container for consideration, that is separate from the consideration for the particular supply, equal to the excess amount. Exception (5) Subsection (4) does not apply (a) for the purposes of section 5 of Part V.1 of Schedule V or section 10 of Part VI of that Schedule; or (b) to a supply made in a province of a used and empty returnable container of a particular class (or the material resulting from its compaction) if the usual business practice of the recipient is to pay consideration for supplies in the province of used and empty returnable containers of that class (or the material resulting from their compaction) that is determined based on the value of the material from which the containers are made or is otherwise determined based neither on the amount of the refund for the returnable containers nor on the amount of the returnable container charge in respect of filled and sealed returnable containers of that class containing beverages that are supplied in the province. Supply of recycling service to distributor (6) For the purposes of this Part (other than section 5 of Part V.1 of Schedule V and section 10 of Part VI of that Schedule), if (a) a recycler of returnable containers of a particular class makes a particular taxable supply in a province of a service in respect of the recycling of returnable containers of that class to a distributor of returnable containers of that class who is not a recycler who supplies such services to other distributors of returnable containers of that class, (b) the recycler does not supply the containers to the distributor, and (c) the consideration for the particular supply is based in whole or in part on the amount in that province of the returnable container charge in respect of returnable containers of that class or on an amount that a consumer could reasonably expect to receive for a used and empty returnable container of that class, the value of the consideration for the particular supply is deemed to be equal to the amount determined by the formula A - B where A is the consideration for the particular supply as otherwise determined for the purposes of this Part; and B is the total of all amounts each of which is the returnable container charge in that province for a returnable container in respect of which that consideration is paid or payable. Supply between recyclers (7) For the purposes of this Part, if a recycler of returnable containers of a particular class makes a particular taxable supply in a province of a service in respect of the recycling of returnable containers of that class to another recycler of returnable containers of that class without supplying the containers to the other recycler and the consideration for the particular supply is based in whole or in part on the amount in that province