Excise Tax Act

Marginal note:Rebate for modification service

258.2 If

• (a) a person acquires a service (in this section referred to as the “modification service”), performed on a motor vehicle of the person outside Canada or a participating province, of specially equipping or adapting the vehicle for its use by or in transporting an individual using a wheelchair or specially equipping the vehicle with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability,

• (b) the person imports the vehicle or brings it into the participating province, as the case may be, after the modification service is performed and without the vehicle having been used by any person since the modification service was performed, except to the extent reasonably necessary to deliver the vehicle to a supplier of a service performed on it or to import it or bring it into the participating province, as the case may be, and

• (c) the person has paid all tax payable in respect of the importation or bringing in, as the case may be,

the Minister shall, on application by the person filed within four years after the day the person imports the vehicle or brings it into the participating province, as the case may be, pay to the person a rebate of

• (d) if the vehicle is imported, that portion of the total tax payable under Division III in respect of the vehicle that is calculated on the total of

  • (i) the portion of the value of the vehicle under section 215 that is attributable to the modification service and any property (other than the vehicle) supplied in conjunction with, and because of, the supply of the service, and

  • (ii) the amount of all duties and taxes, if any, payable under the Customs Tariff, the Special Import Measures Act or any other law relating to customs in respect of the importation and calculated on the portion referred to in subparagraph (i), and

• (e) if the vehicle is brought into the participating province, that portion of the total tax payable under Division IV.1 in respect of the vehicle that is calculated on the portion of the value of the vehicle that is attributable to the modification service and any property (other than the vehicle) supplied in conjunction with, and because of, the supply of the service and that is included in determining the value of the vehicle to which the tax rate for the participating province applies.