Section 362 — Excise Tax Act: Definitions

In this section, Advisory Group , Crossing and Developer have the meanings assigned by section 1 of the Northumberland Strait Crossing Act , S.N.B. 1993, c. N-8.1. No tax is payable under subsection 165(2) in respect of a supply of property or services that are acquired by the recipient of the supply for consumption or use exclusively in the construction of the Crossing. Subsection (2) does not apply to a supply made to a recipient who is not the Developer unless the recipient provides the supplier with a valid exemption certificate in respect of the supply issued by the Advisory Group.