1. [Repealed, SOR/2002-277, s. 9]

• 2. (1) In these Regulations,

  “Act”

  “Act” means the Excise Tax Act; (Loi)

  “Canadian customs waters”

  “Canadian customs waters” means Canadian customs waters within the meaning of the Vessel Duties Reduction or Removal Regulations; (eaux douanières canadiennes)

  “carrier media”

  “carrier media” means goods capable of storing software; (support de transmission)

  “month”

  “month”[Repealed, SOR/99-321, s. 2.]

  “process”

  “process”, in respect of any goods, includes the adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods; (traitement)

  “qualifying vehicle”

  “qualifying vehicle” has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations; (véhicule admissible)

  “remaining duties payable”

  “remaining duties payable”, in respect of any goods, means the total of all customs duties, excise duties and excise taxes (other than tax under Part IX of the Act) in respect of the goods to the extent that they have not been remitted, removed, relieved or reduced; (droits à payer)

  “software”

  “software” means instructions or data to be processed by data processing equipment; (logiciel)

  “value for duty”

  “value for duty” means value for duty within the meaning of the Customs Act; (valeur en douane)

  “vessel”

  “vessel” means a vessel within the meaning of the Vessel Duties Reduction or Removal Regulations. (navire)

• (2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.