New Harmonized Value-added Tax System Regulations, No. 2
Marginal note:Non-registrant rebate
54 (1) For the purposes of subsection 256.21(1) of the Act, if a person that is not a registrant is deemed to have paid tax under subsection 51(5), 52(5) or 53(5) in respect of a taxable supply that is in respect of a residential complex, the person is a prescribed person and the amount of the rebate in respect of the complex under subsection 256.21(1) of the Act is equal to the amount of that tax.
Marginal note:Application for rebate
(2) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under subsection (1), must be filed within two years after the day on which the tax referred to in that subsection is deemed to have been paid.
- SOR/2011-56, s. 36
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