17R1. For the purposes of sections 17R3 to 17R14, the expression
“carrier media” means property capable of storing software; (support de transmission)
“qualifying vehicle” has the meaning assigned by section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31); (véhicule admissible)
“remaining duties payable” means any duty, fee or tax included in the consideration for a supply under section 52 of the Act; (droit à payer)
“software” means instructions or data to be processed by data processing equipment; (logiciel)
“value for duty” has the meaning assigned to it by the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)); (valeur en douane)
“vessel” has the meaning assigned to it by the Vessel Duties Reduction or Removal Regulations (SOR/90-304). (navire)
For the purposes of sections 17R3 to 17R14, 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.