Deduction for Provincial Rebate (GST/HST) Regulations — 1
1 The definitions in this section apply in these Regulations. Act means the Excise Tax Act . ( Loi ) aircraft fuel [Repealed, SOR/2012-191, s. 20] children’s car seat means a restraint system or booster seat that conforms to the Canada Motor Vehicle Safety Standard 213, 213.1, 213.2 or 213.5 under the Motor Vehicle Restraint Systems and Booster Seats Safety Regulations . ( siège d’auto ) children’s clothing means garments (other than garments of a class that is used exclusively in sports or recreational activities, costumes, children’s diapers or children’s footwear) that are (a) designed for babies, including baby bibs, bunting blankets and receiving blankets; (b) children’s garments (i) designed for girls and of a size not greater than the size that is girls’ size 16 according to the national standard applicable to the garments, (ii) designed for boys and of a size not greater than the size that is boys’ size 20 according to the national standard applicable to the garments, or (iii) if no national standard applies to the garments, designed for girls or boys and having a size designation of extra small, small, medium or large; or (c) hosiery or stretchy socks, hats, ties, scarves, belts, suspenders, mittens and gloves in sizes and styles designed for children or babies. ( vêtements pour enfants ) children’s diaper means a product that is designed for babies or children and that is (a) a diaper; (b) a diaper insert or liner; (c) a training pant; or (d) a rubber pant designed for use in conjunction with any of the items referred to in paragraphs (a) to (c). ( couche pour enfants ) children’s footwear means footwear (other than stockings, socks or similar footwear or footwear of a class that is used exclusively in sports or recreational activities) that (a) is designed for babies; or (b) is designed for girls or boys and has an insole length of 24.25 centimetres or less. ( chaussures pour enfants ) composite property means property that is wrapped, packaged or otherwise prepared for sale as a single product the only components of which are a printed book and (a) a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following: (i) a reproduction of the printed book, and (ii) material that makes specific reference to the printed book and its content and that supplements, and is integrated with, that content; or (b) if the product is specially designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book. ( bien mixte ) diesel fuel [Repealed, SOR/2012-191, s. 20] feminine hygiene product means a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product. ( produit d’hygiène féminine ) gasoline [Repealed, SOR/2012-191, s. 20] motor fuel [Repealed, SOR/2012-191, s. 20] national standard means a standard of the National Standards of Canada, as they read on January 1, 2010, in the subject area CAN/CGSB-49, Garment Sizes , published by the Canadian General Standards Board. ( norme nationale ) printed book has the meaning assigned by subsection 259.1(1) of the Act. ( livre imprimé ) provincial schedule in respect of a participating province means (a) in the case of Ontario, Schedule 1; (b) in the case of Nova Scotia, Schedule 2; (c) in the case of New Brunswick, Schedule 3; (d) [Repealed, SOR/2012-191, s. 20] (d.1) in the case of Prince Edward Island, Schedule 4.1; and (e) in the case of Newfoundland and Labrador, Schedule 5. ( annexe provinciale ) qualifying course means a course the supply of the service of instructing in which, (a) is an exempt supply included in Part III of Schedule V to the Act; or (b) would be an exempt supply included in Part III of Schedule V to the Act but for the fact that the supplier of