Section 2: Interpretation
consolidated text (as at 1991). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Interpretation
In this Act—
“certificate” means a tax reserve certificate issued under this Act;
“purchaser”—
(a) means any person to whom a tax reserve certificate is issued or
transferred under this Act; and
(b) includes a person to whom a new tax reserve certificate is
issued under section 11.