Excise Tax Act
261.4 (1) A rebate shall not be paid under any of sections 261.1 to 261.31 unless
(a) the person files an application for the rebate within one year after
(i) in the case of a rebate under section 261.1 in respect of property supplied in a participating province, the day the person removes the property from the participating province, and
(ii) in the case of a rebate under any of sections 261.2 to 261.31 in respect of tax payable by the person, the day that tax became payable;
(b) except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(c) where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made; and
(d) prescribed circumstances, if any, exist.
(e) [Repealed, 2009, c. 32, s. 35]
Marginal note:Exception for investment plans, etc.
(2) A rebate under any of sections 261.1 to 261.3 in respect of tax paid or payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix) must not be paid.
- [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. 35
- 2012, c. 31, s. 91
- Date modified: