Excise Tax Act — E-15 226
f the service, and (d) paragraph (8)(b) applies in respect of the supplies by the supplier to the registrant of the beverage and the service in determining the net tax of the supplier, the registrant is deemed to have received, at that time, a particular taxable supply in the province of a service in respect of the container for consideration equal to the amount that would, without reference to section 156, be the value of the consideration for the supply of the service that is deemed under paragraph (2)(b) to have been made to the registrant in respect of the container, the registrant is deemed to have paid, at that time, tax in respect of the particular supply calculated on that consideration and the registrant is deemed to have acquired that service for the same purpose as that for which the registrant acquired the beverage. Fair market value of beverage in filled and sealed container (16) For the purposes of this Part, if a beverage in a filled and sealed returnable container in respect of which there is a returnable container charge is held at any time by a person for consumption, use or supply in a province in the course of commercial activities of the person, the fair market value of the beverage at that time is deemed not to include the amount that would be determined as the refund for the container if the beverage were supplied in the province by the person at that time in the filled and sealed container. Basic tax content of beverage in filled and sealed container (17) The basic tax content at any time of a beverage in a filled and sealed returnable container that is held at that time by a person shall be determined as if the tax payable, if any, in respect of the last supply of a service in respect of the container that was deemed under subsection (2) or (15) to have been made to the person, and the tax payable, if any, in respect of the last supply of a service in respect of the container that was deemed under subsection (14) to have been made by the person, were additional tax payable by the person in respect of the last acquisition of the beverage by the person. Addition to net tax (18) If (a) a registrant makes a supply in a province of a beverage in a returnable container of a particular class in respect of which the registrant is a specified beverage retailer, (b) paragraph (2)(a) applies in determining, for the purposes of this Part, the consideration for the supply, and (c) the registrant makes at any time a supply in the province of that container used and empty for consideration without having acquired it used and empty for consideration, the registrant shall, in determining the net tax of the registrant for the reporting period that includes that time, add the amount determined by the formula A × B where A is (i) if the province is a participating province, the total of the rate of tax under subsection 165(1) and the tax rate for the province, and (ii) in any other case, the rate of tax under subsection 165(1); and B is the refund for a returnable container of that class in the province. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 89; 1997, c. 10, s. 209; 2007, c. 18, s. 28