Section 348 — Excise Tax Act: Definitions

The definitions in this section apply in this Division. announcement date for a participating province means October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de publication ) implementation date for a participating province means April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland, the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre ) retail sales tax means a general retail sales tax imposed under an Act of the legislature of a province at a percentage rate on all goods other than those specifically enumerated in that Act. ( taxe de vente au détail ) specified pre-implementation date for a participating province means February 1, 1997 in the case of Nova Scotia, New Brunswick or Newfoundland; and February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre anticipée )