105. (1) Where a notice or other document under this Act or the regulations is sent by registered or certified mail, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has knowledge of the facts in the particular case,

(b) that such a notice or document was sent by registered or certified mail on a named day to the person to whom it was addressed, indicating such address, and

(c) that the officer identifies as exhibits annexed to the affidavit the postal certificate of registration or proof of delivery, as the case may be, of the notice or document or a true copy of the relevant portion thereof and a true copy of the notice or document,

is evidence of the sending and of the notice or document.

(2) Where a notice or other document under this Act or the regulations is served personally, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has knowledge of the facts in the particular case,

(b) that such a notice or document was served personally on a named day on the person to whom it was directed, and

(c) that the officer identifies as an exhibit annexed to the affidavit a true copy of the notice or document,

is evidence of the personal service and of the notice or document.

(3) Where a person is required by this Act or the regulations to file a return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that after careful examination of the records the officer was unable to find in the particular case the return or report or the payment, as the case may be,

is evidence that, in such case, that person did not file the return or report or pay the tax, interest, penalty or other sum.

(4) Where a person is required or authorized by this Act or the regulations to file an application, notice, return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that after careful examination of the records the officer has found that the application, notice, return or report was filed on a particular day or the payment was received on a particular day, as the case may be,

is evidence that the application, notice, return or report was filed, or the payment was received, on that day and not prior thereto.

(5) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person,

is evidence of the nature and contents of the document.

(5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person,

is evidence of the nature and contents of the document.

(6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records,

(b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

(c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

(d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

is evidence of the statements contained in the affidavit.

(7) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that after careful examination of the records the officer was unable to find that a notice of assignment of the right to institute proceedings under this Act was received within the time limited therefor,

is evidence of the statements contained therein.

(8) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that after careful examination of the records the officer has found that during a stated period a person was the holder of a licence granted under this Act,

is evidence of the statements contained therein.

(9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

R.S., 1985, c. E-15, s. 105; R.S., 1985, c. 7 (2nd Supp.), s. 50; 1998, c. 19, s. 280; 1999, c. 17, s. 156; 2005, c. 38, ss. 102, 145.

106. (1) In any proceedings under or in respect of this Act or the regulations, the production of a return, report, certificate, statement or answer required by or under this Act or the regulations, purporting to have been made, signed or filed by or on behalf of a person, is, in the absence of evidence to the contrary, proof that the return, report, certificate, statement or answer was made, signed or filed by or on behalf of that person.

(2) In any proceedings under or in respect of this Act or the regulations,

(a) a document purporting to be, or purporting to be a copy of or an extract from, a record, book, account, voucher, writing, document or thing inspected, provided or produced pursuant to section 98, 99 or 107 and purporting to be certified by the person by whom it was inspected or to whom it was provided or produced or by an officer of the Agency, and

(b) a document purporting to be certified by an officer of the Agency and setting out the amount of any tax, interest, penalty or other sum paid or payable by any named person or the amount of any payment under this Act paid or payable to any named person

is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate.

R.S., 1985, c. E-15, s. 106; R.S., 1985, c. 7 (2nd Supp.), s. 50; 1999, c. 17, s. 156.

106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

(1.1) Every document purporting to be an order, a direction, a notice, a certificate, a requirement, a decision, a determination, an assessment, a discharge of mortgage or an acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized by that Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless called into question by that Minister or by some person acting for that Minister or Her Majesty.

(2) For the purposes of this Act, a notice referred to in subsection 72(6), 81.13(1), 81.15(5) or 81.17(5) that is sent by mail shall, in the absence of any evidence to the contrary, be deemed to have been sent on the day appearing from the notice to be the date thereof, unless called into question by the Minister or by some person acting for him or Her Majesty.

(3) Where a notice referred to in subsection 72(6), 81.13(1), 81.15(5) or 81.17(5) is sent by the Minister as required by this Act, the determination, assessment or decision to which the notice relates shall be deemed to have been made on the day on which the notice is sent.

(4) Every form purporting to be a form prescribed by the Minister under this Act shall be deemed to be a form prescribed by the Minister under this Act, unless called into question by the Minister or by some person acting for him or Her Majesty.

R.S., 1985, c. 7 (2nd Supp.), s. 50; 1999, c. 17, s. 151; 2001, c. 17, s. 235; 2005, c. 38, ss. 103, 145.

107. (1) Any person designated by the Minister may conduct any inquiry or investigation in matters relating to this Act, and any person so authorized has all the powers and authority of a commissioner appointed under Part I of the Inquiries Act.

(2) A person designated to conduct an inquiry or investigation under subsection (1) may, for the purpose thereof, issue a summons to any person in any part of Canada requiring him to appear at the time and place mentioned therein, to testify to all matters within his knowledge relating to the subject-matter of the inquiry or investigation and to bring with him and produce any document, book or paper that he has in his possession or under his control relating to the subject-matter of the inquiry or investigation.

(3) Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of the service of the summons.

(4) Every person who

(a) fails, without valid excuse, to attend an inquiry or investigation as required under this section,

(b) fails to produce any document, book or paper in his possession or under his control, as required under this section, or

(c) at any inquiry or investigation under this section

(i) refuses to be sworn, to affirm or to declare, as the case may be, or

(ii) refuses to answer any proper question put to him by the person conducting the inquiry or investigation,

is guilty of an offence and liable on summary conviction to a fine of not less than twenty dollars and not more than four hundred dollars.

R.S., c. E-13, s. 61.

108. Every one who wilfully attempts in any manner to evade or defeat any tax imposed by this Act is guilty of an offence and liable on summary conviction to a fine not exceeding twelve thousand dollars or to imprisonment for a term not exceeding twelve months or to both.

R.S., c. E-13, s. 62; 1980-81-82-83, c. 68, s. 25.

109. Every one liable under this Act to pay to Her Majesty any of the taxes imposed by this Act, or to collect the taxes on Her Majesty’s behalf, who collects, under colour of this Act, any sum of money in excess of such sum as he is hereby required to pay to Her Majesty shall pay to Her Majesty all moneys so collected and shall in addition be liable to a penalty not exceeding five hundred dollars.

R.S., c. E-13, s. 63.

110. An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day three years from the time when the matter or the information or complaint arose or within one year from the day on which evidence, sufficient in the opinion of the Minister to justify a prosecution for the offence, came to his knowledge, and the Minister’s certificate as to the day on which the evidence came to his knowledge is conclusive evidence thereof.

R.S., c. E-13, s. 64.

111. (1) No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done in the exercise of his duty as an officer until one month after notice in writing has been served on him, in which notice shall be clearly and explicitly stated the cause of action, the name and place of residence of the person who intends to bring action and the name of his attorney, solicitor or agent.

(2) No evidence of any cause of action shall be produced except of such cause of action as is contained in the notice, and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that the notice was given, in default of which proof the defendant is entitled to a verdict or judgment and costs.

R.S., c. E-13, s. 65.

112. (1) Every action referred to in subsection 111(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were committed.

(2) The defendant in an action may plead the general issue and give the special matter in evidence.

(3) If the plaintiff in an action is non-suited or discontinues the action, or if, on demurrer or otherwise, judgment is given against the plaintiff, the defendant may recover costs and have such remedy for the costs as any defendant has in other cases where costs are given.

R.S., c. E-13, s. 66.

113. Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act may, within one month after the notice referred to in subsection 111(1) has been served, tender amends to the person complaining or his agent and plead the tender in bar or answer to the action, together with other pleas or defences, and if the court or jury, as the case may be, finds the amends sufficient, a judgment or verdict shall be given for the defendant, and in that case, or if the plaintiff is non-suited or discontinues his action, or judgment is given for the defendant on demurrer or otherwise, the defendant is entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only, but the defendant may, by leave of the court in which the action is brought, at any time before issue is joined, pay money into court as in other actions.

R.S., c. E-13, s. 67.

114. If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit.

R.S., c. E-13, s. 68.

115. (1) Notwithstanding any other statute or law, the court in any prosecution, suit or proceeding under this Act has no power to impose less than the minimum punishment prescribed by this Act and the court has no power to suspend sentence.

(2) An information or complaint in respect of a contravention of this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in respect of an offence or offences is objectionable or insufficient on the ground that it relates to two or more offences.

R.S., c. E-13, s. 69.

116. (1) Where a purchaser of goods from a wholesaler, producer, manufacturer or importer has incorrectly stated or certified that the goods were intended for a use rendering them exempt from tax under any provision of this Act, the wholesaler, producer, manufacturer or importer, as the case may be, is entitled to recover from the purchaser the taxes paid by him under this Act in respect of those goods.

(2) Where a purchaser of transportation by air from an air carrier has incorrectly stated or certified that the transportation by air was intended for a use rendering the transportation exempt from tax under Part II, the air carrier is entitled to recover from the purchaser the taxes paid by the air carrier under that Part in respect of that transportation by air.

(3) Where a person who acquires a taxable service from a licensee under Part II.1 or II.2 has incorrectly stated or certified that the service was intended for a use rendering the service exempt from tax under that Part, the licensee is entitled to recover from that person the taxes paid or remitted by the licensee under that Part in respect of the amount charged for the service.

(4) Where a manufacturer or wholesaler holding a licence granted under or in respect of Part III or VI has purchased goods from another such licensed manufacturer or licensed wholesaler and has incorrectly stated or certified that the goods were being purchased for a use or under conditions rendering the sale of the goods exempt from any tax imposed by Part III or VI,

(a) the purchaser and not the manufacturer or wholesaler from whom the goods were purchased is liable to pay the tax and any interest under subsection 79.03(1), if

(i) the statement or certificate is in writing, and

(ii) the manufacturer or wholesaler from whom the goods were purchased establishes that he acted with due care and diligence in relying on the statement or certificate of the purchaser; and

(b) in any other case, the purchaser and the manufacturer or wholesaler from whom the goods were purchased are jointly and severally liable to pay the tax and any interest under subsection 79.03(1).

R.S., 1985, c. E-15, s. 116; R.S., 1985, c. 15 (1st Supp.), s. 40, c. 7 (2nd Supp.), s. 51, c. 12 (4th Supp.), s. 37; 2003, c. 15, s. 110.

117. (1) For the purposes of this section, “taxable service” means a taxable service as defined in subsection 21.1(1) and a taxable service as defined in subsection 21.22(1).

(2) Where the amount charged for a taxable service by a person providing the service is charged

(a) after April 1991, or

(b) after August 1990 for a period beginning after 1990,

no tax thereon shall be imposed, levied or collected under Part II.1 or II.2.

(3) Where the amount charged for a taxable service by a person providing the service is charged after August 1990 in respect of a period beginning before 1991 and ending after 1990, no tax shall be imposed or levied under Part II.1 or II.2 or collected under those Parts by the person providing the service in respect of the amount charged, to the extent that the amount charged relates to the portion of the service that is provided after 1990.

1990, c. 45, s. 12.

118. (1) No tax shall be imposed, levied or collected under Part VI on any goods

(a) that are sold by a licensed wholesaler and that, before 1991, have not been delivered to the purchaser of the goods, and the property in which has not, before 1991, passed to the purchaser thereof;

(b) the importation of which has not been accounted for under subsection 32(1), (2) or (5) of the Customs Act before 1991;

(c) that are manufactured or produced in Canada and that have not, before 1991, been delivered to a purchaser of the goods, and the property in which has not, before 1991, passed to a purchaser thereof; or

(d) that are retained by the manufacturer or producer thereof or by a licensed wholesaler for that person’s own use after 1990 or for rental after 1990 by that person to others.

(2) Where goods sold by a licensed wholesaler are delivered after 1990 to a purchaser of the goods but property in the goods passed to the purchaser before 1991, the goods shall, for the purposes of paragraph 50(1)(c), be deemed to have been delivered to the purchaser on the day the property in the goods passed to the purchaser.

(3) Where a person is a manufacturer or producer who has, before November 1989, entered into a contract referred to in subparagraph 50(1)(a)(ii) in respect of the sale of goods of the person’s manufacture or production

(a) no tax shall be imposed, levied or collected under Part VI in respect of instalments that become payable under that contract after 1990; and

(b) where an invoice issued or dated before 1991 is issued for an instalment payable under that contract after 1990, subsection 152(1) does not apply in respect of the instalment.

(4) Where a person is a manufacturer or producer who has, after October 1989, entered into a contract referred to in subparagraph 50(1)(a)(ii) in respect of the sale of goods of the person’s manufacture or production and the goods have not been delivered to the purchaser, and the property therein has not passed to the purchaser, before 1991,

(a) no tax shall be imposed, levied or collected under Part VI in respect of instalments that become payable under that contract after 1990; and

(b) where an invoice issued or dated before 1991 is issued for an instalment payable under that contract after 1990, subsection 152(1) does not apply in respect of the instalment.

(5) Where a person who is a manufacturer or producer has, after October 1989, entered into a contract referred to in subparagraph 50(1)(a)(ii) in respect of the sale of goods of the person’s manufacture or production and the goods have been delivered to the purchaser, or the property therein has passed to the purchaser, before 1991, any instalments that become payable under the contract after November 1990 shall, for the purposes of this Act, be deemed to have become payable on December 31, 1990.

(6) Notwithstanding subsection (3), subsection (5) applies in respect of the instalments as set out in a contract entered into before November 1989 where any amendments or alterations to the contract that vary the timing or amounts of the instalment under the contract are made after October 1989 and before 1991, except where the amendments or alterations to the contract are reasonable to accommodate a change in the total consideration payable under the contract.

(6.1) Where any of the events described in subsection 50(7) or (8) in respect of goods occur after 1990, no tax under Part VI shall be imposed, levied or collected under that subsection in respect of the goods.

(7) Where Part VI applies in respect of goods that are delivered on a continuous basis, by means of a wire, pipeline or other conduit, by a vendor who is a licensed wholesaler or the manufacturer or producer of the goods and who invoices on a regular or periodic basis, and the invoice for a sale of the goods is issued by the vendor to the purchaser after August 1990, no tax shall be imposed, levied or collected under Part VI in respect of the goods, to the extent that the goods are delivered and the property therein passes to the purchaser after 1990.

1990, c. 45, s. 12; 1993, c. 27, s. 5.

119. (1) Subsection 49(2) does not apply in respect of tax imposed under Part VI where an approval of an application given under subsection 48(3) is revoked after 1990.

(2) Subsection 56(3) does not apply in respect of tax imposed under Part VI where a licence granted under section 55 is cancelled after 1990.

1990, c. 45, s. 12.

120. (1) In this section,

“capital property”, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations;

“commercial activity” of a person means a business carried on by the person (other than a business carried on by an individual without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies (within the meaning assigned by subsection 123(1)) by the person;

“inventory” of a person as of any time means items of tax-paid goods that are described in the person’s inventory in Canada at that time and that are

(a) held at that time for sale, lease or rental separately, for a price or rent in money, to others in the ordinary course of a commercial activity of the person, or

(b) building materials held at that time for use by the person in a business of constructing, renovating or improving buildings or structures carried on by the person, but not including any such goods that before that time have been incorporated into new construction or a renovation or improvement or have otherwise been delivered to a construction, renovation or improvement job site,

and that are not

(c) capital properties of the person,

(d) held by the person for use in the construction, renovation or improvement of property that is or is to be capital property of the person, or

(e) included in the description of any other person’s inventory at that time;

“sales tax” means the consumption or sales tax imposed under Part VI;

“tax-paid goods” means goods, acquired before 1991 by a person, that have not been previously written off in the accounting records of the person’s business for the purposes of the Income Tax Act and that are, as of the beginning of January 1, 1991,

(a) new goods that are unused,

(b) remanufactured or rebuilt goods that are unused in their condition as remanufactured or rebuilt goods, or

(c) used goods

and on the sale price or on the volume sold of which tax (other than tax payable in accordance with subparagraph 50(1)(a)(ii)) was imposed under subsection 50(1), was paid and is not, but for this section, recoverable.

(2) Where, under a contract referred to in subsection 118(3), sales tax has been paid on instalments under the contract in respect of any goods included in the purchaser’s inventory and the goods have been delivered to the purchaser, or the title thereto has passed to the purchaser, before 1991, the goods shall be included in the inventory of that purchaser only to the extent of the instalments made before 1991 in respect thereof under the contract.

(2.1) For the purposes of paragraph (a) of the definition “inventory” in subsection (1), that portion of the tax-paid goods that are described in a person’s inventory in Canada at any time that can reasonably be expected to be consumed or used by the person shall be deemed not to be held at that time for sale, lease or rental.

(3) Subject to this section, where a person who, as of January 1, 1991, is registered under Subdivision d of Division V of Part IX has any tax-paid goods in inventory at the beginning of that day,

(a) where the tax-paid goods are goods other than used goods, the Minister shall, on application made by the person, pay to that person a rebate in accordance with subsections (5) and (8); and

(b) where the tax-paid goods are used goods, the goods shall be deemed, for the purposes of section 176, to be used tangible personal property supplied in Canada by way of sale on January 1, 1991 to the person in respect of which tax was not payable by the person and to have been acquired for the purpose of supply in the course of commercial activities of the person for consideration paid on that day equal to 50% of the amount at which the goods would be required to be valued on that date for the purpose of computing the person’s income from a business for the purposes of the Income Tax Act.

(3.1) Where section 178.3 applies, on January 1, 1991, to a direct seller, exclusive products of the direct seller that, but for this subsection, form part of the inventory at the beginning of that day of an independent sales contractor of the direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect on that day, shall be deemed, for the purposes of this section, not to form part of that inventory.

(3.2) In subsection (3.1), “direct seller”, “distributor”, “exclusive product” and “independent sales contractor” have the meanings assigned by section 178.1.

(4) For the purposes of subsection (3), the inventory of a person shall be determined as of the beginning of January 1, 1991, and may be determined

(a) on January 1, 1991;

(b) where the business of the person is not open for active business on January 1, 1991, on the first day after January 1, 1991, or the last day before January 1, 1991, on which the business is open for active business; or

(c) on a day before or after January 1, 1991 where the Minister is satisfied that the inventory system of the person is adequate to permit a reasonable determination of the person’s inventory as of January 1, 1991.

(5) Subject to subsection (8), for the purposes of subsection (3), the rebate payable to a person in respect of the person’s inventory as of the beginning of January 1, 1991 is, subject to subsection 337(7), the amount determined by a prescribed method using prescribed tax factors.

(6) Parts VI and VII, other than subsection 72(7), apply in respect of an application for a rebate and of a payment of a rebate under this section as if the application were an application for a refund under section 68 and the payment were made under section 72.

(7) Where a rebate is paid to a person under this section, interest at the prescribed rate shall be paid to the person beginning on the day that is the later of

(a) March 1, 1991, and

(b) the day that is twenty-one days after the day the application is received by the Minister,

and ending on the day the rebate is paid, and compounded monthly on the total amount of the payment and interest outstanding.

(8) No rebate shall be paid under this section unless the application therefor is filed with the Minister before 1992.

1990, c. 45, s. 12; 1993, c. 27, s. 6; 1999, c. 31, s. 233(F).

121. (1) In this section,

“estimated federal sales tax” for a residential complex means the prescribed amount in respect of the complex;

“specified residential complex” means

(a) a multiple unit residential complex containing more than two residential units where the construction or substantial renovation of the complex began before 1991 and subsection 191(3) did not apply and, notwithstanding subsections 191(6) and (7), would not have applied, after the construction or substantial renovation began and before 1991, to deem a supply of the complex to have been made, or

(b) a residential condominium unit where the construction or substantial renovation of the condominium complex in which the unit is situated began before 1991 and neither subsection 191(1) nor (2) applied, after the construction or substantial renovation began and before 1991, to deem a supply of the unit to have been made;

“specified single unit residential complex” means a residential complex (other than a floating home or a mobile home)

(a) that is a single unit residential complex or a multiple unit residential complex containing not more than two residential units,

(b) the construction or substantial renovation of which began before 1991, and

(c) that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1991.

(2) Where

(a) a builder of a specified single unit residential complex

(i) gives possession of the complex to a person under a lease, licence or similar arrangement and thereby is deemed under subsection 191(1) or (3) to have made a taxable supply of the complex, or

(ii) makes a taxable supply by way of sale of the complex to an individual,

(b) tax under Part IX is payable in respect of the supply,

(c) the individual or person, as the case may be, first takes possession of the complex after 1990 and before 1995, and

(d) the construction or substantial renovation of the complex is substantially completed

(i) before July 1991, where the individual or person, as the case may be, first takes possession of the complex before July 1991, and

(ii) before 1991, in any other case,

the Minister shall, subject to subsections (4) and (4.1), pay a rebate to the individual or, in the case described in subparagraph (a)(i), to the builder equal to

(e) 2/3 of the estimated federal sales tax for the complex where, before April 1991, the construction or substantial renovation of the complex is substantially completed and possession of the complex is transferred, and

(f) 1/3 of the estimated federal sales tax for the complex in any other case.

(2.1) Where a rebate in respect of a residential complex is paid under subsection (2) to an individual who is not a builder of the complex, or to an assignee of the individual, and

(a) the builder has given to the individual or to the Minister incorrect information in writing as to the substantial completion before 1991 of the construction or substantial renovation of the complex,

(b) the builder knew or ought to have known that the information was incorrect, and

(c) the individual did not know and could not reasonably be expected to have known that the information was incorrect,

the rebate shall be deemed, for the purposes of section 81.39, to have been received by the builder as if the builder had applied therefor.

(3) Where, immediately before 1991, a builder of a specified residential complex (other than a builder of the complex to whom, because of subsection 191(5) or (6), subsections 191(1) to (4) do not apply) owned or had possession of the complex and had not transferred ownership or possession under an agreement of purchase and sale to any person who is not a builder of the complex, the Minister shall, subject to subsections (4) and (4.1), pay a rebate to the builder equal to

(a) where the complex is a multiple unit residential complex,

(i) 50% of the estimated federal sales tax for the complex, where the construction or substantial renovation of the complex was, on January 1, 1991, more than 25% completed and not more than 50% completed, and

(ii) 75% of the estimated federal sales tax for the complex, where the construction or substantial renovation of the complex was, on January 1, 1991, more than 50% completed; and

(b) where the complex is a residential condominium unit in a condominium complex,

(i) 50% of the estimated federal sales tax for the unit, where the construction or substantial renovation of the condominium complex was, on January 1, 1991, more than 25% completed and not more than 50% completed, and

(ii) 75% of the estimated federal sales tax for the unit, where the construction or substantial renovation of the condominium complex was, on January 1, 1991, more than 50% completed.

(4) A rebate in respect of a residential complex shall not be paid under this section to a person where the person fails to apply to the Minister for the rebate in prescribed form and manner before 1995 or where a rebate under this section in respect of the complex was paid to any other person entitled thereto.

(4.1) Where the estimated federal sales tax for a residential complex is an amount based on the consideration, or a portion of the consideration, for a supply of the complex, a rebate in respect of the complex shall not be paid under this section to a person unless the person has applied for the rebate after tax under Part IX became payable in respect of that supply.

(5) For the purposes of this section, section 191 shall be deemed to have been in force at all times before 1991.

(6) Parts VI and VII apply in respect of an application for a rebate and of a payment of a rebate under this section as if the application were an application for a refund under section 68 and the payment were made under section 72.

1990, c. 45, s. 12; 1993, c. 27, s. 7; 1994, c. 9, s. 1.

121.1 Section 274 applies to this Part with such modifications as the circumstances require, and for that purpose every reference in that section to “an assessment, a reassessment or an additional assessment” shall be read as a reference to “an assessment, a reassessment, an additional assessment, a determination or a redetermination”.

1993, c. 27, s. 8.