Excise Tax Act

Marginal note:Rebate in respect of goods removed from a participating province

• 261.1 (1) Where

  • (a) a supply by way of sale of property that is tangible personal property (other than property included in any of paragraphs 252(1)(a) to (c)), a mobile home or a floating home is made in a particular participating province to a person who is resident in Canada and who, in the case of property other than a specified motor vehicle, is not a consumer resident in a participating province,

  • (b) the property is acquired for consumption, use or supply exclusively outside the participating provinces,

  • (c) the person removes the property from the particular participating province to a non-participating province within thirty days after it is delivered to the person, and

  • (d) the person pays all taxes, if any, payable by the person in respect of the property under Acts of the legislature of the province 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 tax paid under subsection 165(2) by the person in respect of the supply.

• Marginal note:Stored goods

  (2) For the purposes of subsection (1), where a person places property in storage after it is delivered to the person in a participating province, the period during which the person holds the property in storage shall not be taken into account in determining whether the person removes the property from the province within thirty days after delivery.