Budget Implementation Act, 2000

Marginal note:Definitions

• 23 (1) The definitions in this subsection apply in this Part.

  alcohol

  alcohol means ethyl alcohol. (alcool)

  alcoholic beverage

  alcoholic beverage means

  • (a) beer, within the meaning assigned by section B.02.130 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

  • (b) ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

  • (c) wine, within the meaning assigned by section 2 of the Excise Act, 2001;

  • (d) any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and

  • (e) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. (boisson alcoolisée)

  council of a band

  council of a band has the same meaning as the expression council of the band in subsection 2(1) of the Indian Act. (conseil)

  direct

  direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867. (directe)

  fuel

  fuel means

  • (a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil;

  • (b) gasoline type fuels for use in internal combustion engines; and

  • (c) propane gas. (carburant)

  Minister

  Minister means the Minister of Finance. (ministre)

  tobacco product

  tobacco product has the meaning assigned by section 2 of the Excise Act, 2001. (produit du tabac)

• Marginal note:Expressions defined in other Acts

  (2) In this Part,

  • (a) the expressions band and reserve have the meanings assigned by subsection 2(1) of the Indian Act; and

  • (b) the expressions supply and taxable supply have the meanings assigned by subsection 123(1) of the Excise Tax Act.