Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of section 261.3 from 2012-12-14 to 2024-05-28:

Marginal note:Rebate in respect of intangible personal property or services supplied in a participating province

  •  (1) If a person that is resident in Canada is the recipient of a supply made in a participating province of intangible personal property or a service that is acquired by the person for consumption, use or supply in whole or in part outside the participating province and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner.

  • (2) [Repealed, 2012, c. 31, s. 89]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1997, c. 10, s. 229
  • 2009, c. 32, s. 33
  • 2012, c. 31, s. 89

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