His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)a of the Financial Administration Act, hereby makes the annexed Coin-Operated Devices Remission Order.S.C. 1991, c. 24, s. 7(2)InterpretationThe definitions in this section apply in this Order.Act means the Excise Tax Act. (Loi)eligible period means the period beginning on January 1, 1991 and ending on April 23, 1996. (période admissible)eligible supply means a supply in respect of which the tax payable under Division II of Part IX of the Act would be equal to zero because of subsection 165.1(2) of the Act if that subsection was in effect at the time the supply were made. (fourniture admissible)net tax has the same meaning as in Division V of Part IX of the Act. (taxe nette)person has the meaning assigned by subsection 123(1) of the Act. (personne)registrant means a person who, at any time during the eligible period, was a registrant within the meaning assigned by subsection 123(1) of the Act. (inscrit)reporting period has the meaning assigned by subsection 123(1) of the Act. (période de déclaration)Remission of Goods and Services TaxSubject to sections 3 to 5, a registrant who, at any time during the eligible period, made eligible supplies is hereby granted, with respect to a reporting period of the registrant beginning in the eligible period, remission of tax payable under Part IX of the Act in respect of eligible supplies made by the registrant, determined by the formulaA - B whereAis the positive or negative amount of the registrant’s net tax for the reporting period; andBis the positive or negative amount that would have been the registrant’s net tax for the reporting period if that net tax did not include any amount collected or collectible by the registrant as or on account of tax under Division II of Part IX of the Act in respect of eligible supplies.The amount of the remission under section 2 with respect to a reporting period of the registrant is reduced by the total of all amounts that were collected or collectible by the registrant as or on account of tax under Division II of Part IX of the Act in respect of eligible supplies and that are included in the net tax for the reporting period, or portion of that net tax, that remains unpaid at the time the registrant files an application for remission under section 5, ifthat net tax is a positive amount;an assessment of that net tax has not been made under section 296 of the Act before the time at which the registrant files the application; andsuch assessment cannot, because of section 298 of the Act, be made at or after that time.Remission of interest and penalties paid by a registrant in respect of any amount for which a remission under section 2 is granted is hereby granted to the registrant.ConditionA remission shall be granted if a registrant files an application in writing for the remission with the Minister of National Revenue not later than two years after the day on which this Order is made, except to the extent to which the amount has otherwise been rebated, credited or remitted to the registrant under the Act or the Financial Administration Act.