22.2. For the purposes of sections 22.2 to 22.30,“lease interval”, in respect of a supply by way of lease, licence or similar arrangement, has the meaning assigned by section 32.2;
“place of negotiation” of a supply means the location of the supplier’s permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily reports, in the performance of the individual’s duties in relation to the activities of the supplier in the course of which the supply is made and, for the purposes of this definition, “negotiating” includes the making or acceptance of an offer;
“province” means a province of Canada and includes(1) the Northwest Territories;
(2) the Yukon Territory;
(3) the Nova Scotia offshore area within the meaning of the Canada — Nova Scotia Offshore Petroleum Resources Accord Implementation Act (Statutes of Canada, 1988, chapter 28), to the extent that that area is a participating province within the meaning assigned by subsection 1 of section 123 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(4) the Newfoundland offshore area, within the meaning of the Canada — Newfoundland Atlantic Accord Implementation Act (Statutes of Canada, 1987, chapter 3), to the extent that that area is a participating province within the meaning assigned by subsection 1 of section 123 of the Excise Tax Act.