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Excise Tax Act

Version of section 252.2 from 2007-06-22 to 2017-12-31:

Marginal note:Restriction

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  • (b) and (c) [Repealed, 2000, c. 30, s. 69]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

  • (f) [Repealed, 2007, c. 29, s. 48]

  • (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.

  • [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
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