Excise Tax Act — E-15 226
 to a returnable container of a particular class in respect of which a recycler of returnable containers of that class makes at that time a supply in a province of a service in respect of recycling to a distributor, or a recycler, of returnable containers of that class, (i) if an Act of the legislature of the province in respect of recycling specifies an amount, or a minimum amount, that must be collected from, or paid by, a recipient in certain circumstances for the supply of a beverage in a returnable container of that class, that amount, and (ii) in any other case, the amount in respect of the container that would reasonably be expected to be determined under paragraph (a) if the container were filled and sealed and contained a beverage that was being supplied at that time in the province. ( droit sur contenant consigné ) specified beverage retailer , in respect of a returnable container of a particular class, means a registrant (a) who, in the ordinary course of the registrant’s business, makes supplies (in this definition referred to as specified supplies ) of beverages in returnable containers of that class to consumers in circumstances in which the registrant typically does not unseal the containers; and (b) whose circumstance is not that all or substantially all of the supplies of used and empty returnable containers of that class that are gathered by the registrant at establishments at which the registrant makes specified supplies are of containers that the registrant acquired used and empty for consideration. ( vendeur au détail déterminé ) Taxable supply of beverage in returnable container (2) Subject to subsection (3), for the purposes of this Part, if a supplier makes a particular taxable supply (other than a zero-rated supply) in a province of a beverage in a filled and sealed returnable container of a particular class in circumstances in which the supplier typically does not unseal the container, and the supplier charges the recipient a returnable container charge in respect of the container, (a) 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 returnable container charge; (b) if the returnable container charge exceeds the refund for the container, the supplier is deemed 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, separate from the consideration for the beverage, that becomes due at that time and that is, subject to that section, equal to (i) except if subparagraph (ii) applies, the amount by which the returnable container charge exceeds the refund for the container, or (ii) if an Act of the legislature of the province is prescribed for the purposes of this paragraph, (A) if that province is a participating province and that Act, or regulations made under it, specify an amount in respect of a returnable container of that class that must be equal to or not less than the total (in this clause referred to as the “tax-included charge”) of the returnable container charge to be charged in respect of the particular supply or a previous supply of the beverage in the container and any applicable tax under this Part, the amount determined by the formula A × [100/(100 + B)] where A is the amount by which the tax-included charge exceeds the refund for the container, and B is the total of the rate of tax under subsection 165(1) and the tax rate for the province, and (B) in any other case, the amount determined in prescribed manner; and (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