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30 (1) If a person acquires or imports a specified property or service or brings it into a specified province and tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply, importation or bringing in becomes payable by the person, is paid by the person without having become payable or would have become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, for the purposes of subsection 236.01(2) of the Act, the prescribed time in respect of a specified provincial input tax credit of the person in respect of the specified property or service is

• [...]

• (c) in the case where that tax would have only become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, the day that is

  • (i) the particular day on which that tax would have become payable by the person if

    • [...]

    • (B) the reporting period of the person is a fiscal quarter and either

      • (I) the particular day is in a fiscal month that is not the last fiscal month of the fiscal quarter, or

      • (II) the particular day is in the last fiscal month of the fiscal quarter and the person has added an amount to its net tax in respect of the specified provincial input tax credit for the reporting period of the person that includes the particular day, or

• (d) in any other case, the earlier of

  • (i) the day that is

    • (A) the particular day on which that tax becomes payable by the person if

      • [...]

      • (III) the reporting period of the person is a fiscal quarter and either

        1 the particular day is in a fiscal month that is not the last fiscal month of the fiscal quarter, or

        2 the particular day is in the last fiscal month of the fiscal quarter and the person has added an amount to its net tax in respect of the specified provincial input tax credit for the reporting period of the person that includes the particular day, or

  • (ii) the day that is the later of July 1, 2010 and

    • (A) the particular day on which that tax is paid by the person if

      • [...]

      • (III) the reporting period of the person is a fiscal quarter and either

        1 the particular day is in a fiscal month that is not the last fiscal month of the fiscal quarter, or

        2 the particular day is in the last fiscal month of the fiscal quarter and the person has added an amount to its net tax in respect of the specified provincial input tax credit for the reporting period of the person that includes the particular day, or

36 (1) For the purposes of paragraph 236.01(4)(a) of the Act and despite sections 31 and 32, if an election made under subsection 35(1) by a person is in effect during an instalment period, the amount to be added to the net tax of the person for each particular reporting period of the person during which the person is a large business that ends at a time in the instalment period when the election is in effect is the total of all amounts each of which is determined, for a specified provincial input tax credit, by the formula