Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of section 262 from 2003-01-01 to 2021-06-28:

Marginal note:Form and filing of application

  •  (1) An application for a rebate under this Division (other than section 253) shall be made in prescribed form containing prescribed information and shall be filed with the Minister in prescribed manner.

  • Marginal note:Single application

    (2) Only one application may be made under this Division for a rebate with respect to any matter.

  • Marginal note:Group of individuals

    (3) If

    • (a) a supply of a residential complex or a share of the capital stock of a cooperative housing corporation is made to two or more individuals, or

    • (b) two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex,

    the references in sections 254 to 256 to a particular individual shall be read as references to all of those individuals as a group, but only one of those individuals may apply for the rebate under section 254, 254.1, 255 or 256, as the case may be, in respect of the complex or share.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 117
  • 2001, c. 15, s. 18

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