Marginal note:Restriction
252.2 A rebate shall not be paid under section 252 to a person unless
(a) the person files an application for the rebate within one year after
(i) in the case of a rebate under subsection 252(1), the day the person exports the property to which the rebate relates, and
(ii) in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable;
(iii) [Repealed, 2017, c. 20, s. 38]
(b) and (c) [Repealed, 2000, c. 30, s. 69]
(d) at the time the application is made, the person is non-resident;
(d.1) in the case of a rebate under subsection 252(1), the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that subsection; and
(e) the total of all amounts, each of which is consideration for a taxable supply (other than a zero-rated supply) in respect of which the rebate application is made, is at least $200.
(f) [Repealed, 2007, c. 29, s. 48]
(g) [Repealed, 2017, c. 20, s. 38]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1993, c. 27, s. 107
- 1997, c. 10, s. 60
- 2000, c. 30, s. 69
- 2007, c. 18, s. 35(F), c. 29, s. 48
- 2017, c. 20, s. 38
- Date modified: