Excise Tax Act

Marginal note:Restriction

261.4 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;

• (d) in the case of a rebate under section 261.1 or 261.3, the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that section; and

• (e) the total of all amounts, each of which is consideration for a taxable supply (other than a zero-rated supply) in respect of which the rebate application is made, is at least $200.