Marginal note:Rebate in respect of goods imported at a place in a non-participating province
261.2 Where
(a) a person who is resident in a participating province pays tax under subsection 212.1(2) in respect of property that the person imports at a place in a non-participating province,
(b) the property is not imported for consumption or use in any participating province, and
(c) the person pays all taxes, if any, payable by the person in respect of the property that are imposed under Acts of the legislatures of non-participating provinces and that are prescribed for the purposes of section 154,
the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount of the tax under subsection 212.1(2) paid by the person.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1997, c. 10, s. 229
- Date modified: