Excise Tax Act

Marginal note:Restriction

252.2 A rebate shall not be paid under section 252 or subsection 252.1(2) or (3) 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,

  • (ii) in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable, and

  • (iii) in any other case, the last day any tax to which the rebate relates became payable;

• (b) and (c) [Repealed, 2000, c. 30, s. 69]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;

• (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) the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, not included in a tour package and that are determined in accordance with the formula in subsection 252.1(4) does not exceed $75; and

• (g) the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, included in tour packages and that are determined in accordance with the formula in paragraph 252.1(5)(a) does not exceed

  • (i) where the person is a consumer of the tour packages, $75, and

  • (ii) in any other case, $75 for each individual to whom the accommodation is made available.