252. (1) Where a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, other than

(a) excisable goods,

(b) [Repealed, 2002, c. 22, s. 389]

(c) gasoline, diesel fuel or other motive fuel, other than such fuel that

(i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and

(ii) is for use otherwise than in the vehicle in which or with which it is being transported,

(d) [Repealed, 1997, c. 10, s. 58]

and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply.

(2) Where a non-resident person who is not a registrant

(a) acquires particular property or a particular service (other than a service of storing or shipping property) for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, motion picture or other work in which copyright protection subsists and copies, if any, of that work,

(b) is not a consumer of the particular property or service, and

(c) is manufacturing or producing the work and all copies of it for export by the non-resident person,

the Minister shall, subject to subsection (3) and section 252.2, pay a rebate to the non-resident person equal to the tax paid by the non-resident person in respect of the acquisition of the particular property or service.

(3) Where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under subsection (2) to which the recipient would be entitled in respect of the supply if the recipient paid the tax in respect of the supply and satisfied the conditions of section 252.2, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,

(a) the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and

(b) the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply.

(4) to (6) [Repealed, 1993, c. 27, s. 107]

1990, c. 45, s. 12; 1993, c. 27, s. 107; 1997, c. 10, s. 58; 2002, c. 22, s. 389.

252.1 (1) The definitions in this subsection apply in this section and in sections 252.2 and 252.4.

“camping accommodation” means a campsite at a recreational trailer park or campground (other than a campsite included in the definition “short-term accommodation” in subsection 123(1) or included in that part of a tour package that is not the taxable portion of the tour package, as defined in subsection 163(3)) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite.

“tour package” has the meaning assigned by subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies.

(2) Where

(a) a non-resident person is the recipient of a supply made by a registrant of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation,

(b) the accommodation or tour package is acquired by the person otherwise than for supply in the ordinary course of a business of the person of making such supplies, and

(c) the accommodation is made available to a non-resident individual,

the Minister shall, subject to subsection (8) and section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the accommodation.

(3) Where

(a) a particular non-resident person who is not registered under Subdivision d of Division V is the recipient of a supply of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation,

(b) the accommodation or tour package is acquired by the person for supply in the ordinary course of a business of the person of making such supplies,

(c) a supply of the accommodation or tour package is made to another non-resident person and payment of the consideration for that supply is made at a place outside Canada at which the supplier, or an agent of the supplier, is conducting business, and

(d) the accommodation is made available to a non-resident individual,

the Minister shall, subject to subsection (8) and section 252.2, pay a rebate to the particular person equal to the tax paid by the particular person in respect of the accommodation.

(4) For the purposes of subsection (2), if, in an application filed by a person for rebates under that subsection in respect of one or more supplies of short-term accommodation or camping accommodation in respect of which tax was paid by the person and that is neither acquired by the person for use in the course of a business of the person nor included in a tour package, the person elects to have any of those rebates determined in accordance with the formula set out in this subsection, the amount of tax paid in respect of each of those supplies of short-term accommodation or camping accommodation, as the case may be, is deemed to be equal to the amount determined by the formula

A × B

where

A is the total number of nights for which that short-term accommodation or camping accommodation, as the case may be, is made available under the agreement for the supply, and

B is

(a) in the case of short-term accommodation, $5, and

(b) in the case of camping accommodation, $1.

(5) If a person files an application in which a rebate under subsection (2) or (3) is claimed in respect of one or more supplies of tour packages that include short-term accommodation or camping accommodation and in respect of which tax was paid by the person, for the purposes of that subsection, the total amount of tax paid in respect of all of the accommodation is, for each of those tour packages, deemed to be equal to

(a) where subsection (2) applies and the person elects in that application to have any of those rebates determined in accordance with the formula set out in this paragraph, the amount determined by the formula

(A × $5) + (B × $1)

where

A is the total number of nights for which short-term accommodation included in that tour package is made available under the agreement for the supply, and

B is the total number of nights for which camping accommodation included in that tour package is made available under the agreement for the supply; and

(b) in any other case, the amount determined by the formula

C/D × E/2

where

C is the total number of nights for which short-term accommodation, or camping accommodation, included in that tour package is made available under the agreement for the supply of that tour package,

D is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period beginning on the earliest of

(i) the first day on which overnight lodging included in the tour package is made available to the individual,

(ii) the first day on which camping accommodation included in the tour package is made available to the individual, and

(iii) the first day any overnight transportation service included in the tour package is rendered to the individual,

and ending on the latest of

(iv) the last day on which overnight lodging is made available to the individual,

(v) the last day on which camping accommodation is made available to the individual, and

(vi) the last day any such transportation service is rendered to the individual, and

E is the tax paid by the person in respect of the supply of that tour package.

(6) For the purpose of determining, in accordance with the formula in subsection (4), the amount of a rebate payable to a consumer of short-term accommodation or camping accommodation, if a registrant makes a particular supply to the consumer of short-term accommodation or camping accommodation that is made available to the consumer for any night, any other supply by the registrant to the consumer of short-term accommodation or camping accommodation, as the case may be, that is made available to the consumer for the same night is deemed not to be a supply separate from the particular supply.

(7) For the purpose of determining, in accordance with the formula in paragraph (5)(a), the amount of a rebate payable to a consumer of a tour package that includes short-term accommodation or camping accommodation, if a registrant makes a supply to the consumer of a particular tour package that includes short-term accommodation or camping accommodation that is made available to the consumer for any night, any other short-term accommodation or camping accommodation, as the case may be, that is included in another tour package supplied by the registrant to the consumer and made available to the consumer for the same night is deemed to be included in the particular tour package and not in any other tour package.

(8) Where

(a) a registrant makes a supply of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation to a non-resident recipient who either is an individual or is acquiring the accommodation or tour package for use in the course of a business of the recipient or for supply in the ordinary course of a business of the recipient of making such supplies,

(b) the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under subsection (2) or (3) to which the recipient would be entitled in respect of the accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions of section 252.2,

(c) the amount paid or credited is equal to

(i) in the case of a supply of a tour package, the amount that would be determined in respect of the supply under paragraph (5)(b), and

(ii) in the case of a supply of short-term accommodation, or camping accommodation, that is not part of a tour package, the tax paid by the recipient in respect of the supply, and

(d) in the case of a rebate under subsection (2),

(i) payment of the consideration for the supply is made at a place outside Canada at which the registrant, or an agent of the registrant, is conducting business, or

(ii) where the accommodation is supplied as part of a tour package that includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the accommodation and in connection with it), a deposit of at least 20% of the total consideration for the tour package is paid

(A) by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation, or camping accommodation, included in the tour package is made available under the agreement for the supply of the tour package, and

(B) by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, a non-resident institution that is a bank, cooperative credit society, trust company or similar institution,

the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the accommodation.

(9) For the purposes of subsection (8), where the payment of a deposit in respect of a supply is effected by the crediting of an account of the supplier by the issuer of a credit card or charge card of the recipient, the deposit shall be deemed not to have been paid before the account is so credited.

1993, c. 27, s. 107; 1997, c. 10, s. 59; 2000, c. 30, s. 68.

252.2 A rebate shall not be paid under section 252 or subsection 252.1(2) or (3) to a person unless

(a) the person files an application for the rebate within one year after

(i) in the case of a rebate under subsection 252(1), the day the person exports the property to which the rebate relates,

(ii) in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable, and

(iii) in any other case, the last day any tax to which the rebate relates became payable;

(b) and (c) [Repealed, 2000, c. 30, s. 69]

(d) at the time the application is made, the person is non-resident;

(d.1) in the case of a rebate under subsection 252(1), 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 subsection;

(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;

(f) the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, not included in a tour package and that are determined in accordance with the formula in subsection 252.1(4) does not exceed $75; and

(g) the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, included in tour packages and that are determined in accordance with the formula in paragraph 252.1(5)(a) does not exceed

(i) where the person is a consumer of the tour packages, $75, and

(ii) in any other case, $75 for each individual to whom the accommodation is made available.

1993, c. 27, s. 107; 1997, c. 10, s. 60; 2000, c. 30, s. 69.

252.3 Where a non-resident person who is not registered under Subdivision d of Division V is the recipient of a supply by way of lease, licence or similar arrangement of real property that is acquired by the person exclusively for use as a site for the promotion, at a convention, of property or services supplied by, or a business of, the person, the Minister shall, on the application of the person filed within one year after the day the convention ends, pay to the person

(a) a rebate equal to the tax paid by the person in respect of that supply; and

(b) a rebate equal to the tax paid by the person in respect of a supply to the person of related convention supplies in respect of the convention.

1993, c. 27, s. 107.

252.4 (1) Where a sponsor of a foreign convention pays tax in respect of

(a) a supply of property or services relating to the convention made by a registrant who is the organizer of the convention,

(b) a supply, made by a registrant who is not the organizer of the convention, of property or services that are acquired for consumption, use or supply by the sponsor as related convention supplies or of the convention facility, or

(c) property that is imported or brought into a participating province by the sponsor, or an imported taxable supply (as defined in section 217) of property or services that are acquired by the sponsor, for consumption, use or supply by the sponsor as related convention supplies,

the Minister shall, subject to subsection (2) and on the application of the sponsor filed within one year after the day the convention ends, pay a rebate to the sponsor equal to

(d) in the case of a supply made by the organizer, the total of

(i) the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

(ii) 50% of the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering, and

(e) in any other case,

(i) if the property or service is food or beverages or is supplied under a contract for catering, 50% of the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property, and

(ii) in any other case, the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property.

(2) Where a registrant who is the organizer of a foreign convention pays to, or credits in favour of, the sponsor of the convention an amount on account of a rebate under subsection (1) to which the sponsor would be entitled in respect of a supply made by the registrant to the sponsor if the sponsor had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the sponsor is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

(3) If an organizer of a foreign convention who is not registered under Subdivision d of Division V pays tax in respect of a supply of the convention facility or a supply, importation or bringing into a participating province of related convention supplies, the Minister shall, on the application of the organizer filed within one year after the convention ends, pay a rebate to the organizer equal to the total of

(a) the tax paid by the organizer calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

(b) 50% of the tax paid by the organizer calculated on that part of the consideration for the supply that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering.

(4) Where

(a) a person who is

(i) the organizer of a foreign convention and who is not registered under Subdivision d of Division V, or

(ii) the sponsor of a foreign convention

is the recipient of

(iii) a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or

(iv) a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation or camping accommodation that is acquired by the person exclusively for supply in connection with the convention, and

(b) the operator of the facility or supplier of accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under subsection (1) or (3) in respect of the supply of the facility or accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection,

the operator or supplier of accommodation, as the case may be, may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

1993, c. 27, s. 107; 1997, c. 10, s. 219; 2000, c. 30, s. 70.

252.41 (1) Where tangible personal property is supplied on an installed basis by a non-resident supplier who is not registered under Subdivision d of Division V to a particular person who is so registered and the supplier or another non-resident person who is not so registered is the recipient of a taxable supply in Canada of a service of installing, in real property located in Canada, the tangible personal property so that it can be used by the particular person,

(a) the Minister shall, on the application of the non-resident recipient of the service filed within one year after the completion of the service, pay a rebate to the non-resident recipient equal to the tax paid by the non-resident recipient in respect of the supply of the service to the non-resident recipient; and

(b) the particular person is deemed, for the purposes of this Part, to have received from the non-resident supplier of the tangible personal property a taxable supply of the service that is separate from and not incidental to the supply of the property and is for consideration equal to that part of the total consideration paid or payable by the particular person for the property and the installation of the property that can reasonably be attributed to the installation.

(2) Where a non-resident person submits to a supplier an application for a rebate under subsection (1) to which the non-resident person would be entitled in respect of a supply made by the supplier to the non-resident person if the non-resident person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the supplier may pay to, or credit in favour of, the non-resident person the amount of the rebate in which event the supplier shall transmit the application to the Minister with the supplier’s return filed under Division V for the reporting period in which the rebate is paid or credited and interest under subsection 297(4) is not payable in respect of the rebate.

(3) Where, under subsection (2), a supplier pays to, or credits in favour of, a person an amount on account of a rebate and the supplier knows or ought to know that the person is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the person is entitled, the supplier and the person are jointly and severally liable to pay to the Receiver General under section 264 the amount that was paid or credited on account of the rebate or the excess amount, as the case may be.

1997, c. 10, s. 61.

252.5 Where, under section 252, 252.1 or 252.4, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

(a) the person does not satisfy the condition (in this section referred to as the “eligibility condition”) that the person would have been entitled to the rebate if the person had paid the tax to which the amount relates and had satisfied the conditions of section 252.2 or, in the case of a rebate under subsection 252.4(1), had applied for the rebate within the time limited by that subsection for filing an application for the rebate, or

(b) the amount paid or credited exceeds the rebate to which the person would have been so entitled, which excess is referred to in this section as the “excess amount”,

the following rules apply:

(c) where, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid or credited exceeds the rebate to which the person is entitled, the registrant and the person are jointly and severally liable to pay to the Receiver General under section 264 the amount or excess amount, as the case may be, as if it had been paid at the particular time as a rebate under this Division to the registrant and the person, and

(d) in any other case, the person is liable to pay to the Receiver General under section 264 the amount or excess amount, as the case may be, as if it had been paid at the particular time to the person as a rebate under this Division.

1993, c. 27, s. 107.

253. (1) Where

(a) a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for subsection 272.1(1), be regarded as having been acquired, imported or brought into a participating province by an individual who is

(i) a member of a partnership that is a registrant, or

(ii) an employee of a registrant (other than a listed financial institution),

(a.1) in the case of an individual who is a member of a partnership, the instrument, vehicle, aircraft or other property or service acquired, imported or brought into a participating province was not acquired or imported by the individual on the account of the partnership,

(b) the individual has paid the tax (in this subsection referred to as the “tax paid by the individual”) payable in respect of the acquisition or importation of the property or service, or the bringing into a participating province of the property, as the case may be, and

(c) in the case of an acquisition, importation or bringing into a participating province, of a musical instrument, the individual is not entitled to claim an input tax credit in respect of the instrument,

the Minister shall, subject to subsections (2) and (3), pay a rebate in respect of the property or service to the individual for each calendar year equal to the amount determined by the formula

A × (B - C)

where

A is

(a) where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula

D/E

where

D is the rate set out in subsection 165(1), and

E is the total of 100% and the percent­age determined for D,

(b) where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula

F/G

where

F is the tax rate for a participating province, and

G is the total of 100% and the percent­age determined for F, and

(c) in any other case, the amount determined by the formula

H/I

where

H is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and

I is the total of 100% and the percent­age determined for H,

B is an amount equal to

(a) the capital cost allowance in respect of the instrument, vehicle or aircraft,

(b) the amount in respect of the acquisition and importation of the other property imported by the individual (not exceeding the total of the value of that property determined under section 215 and the tax calculated on it), or

(c) the amount in respect of

(i) the supply by way of lease, licence or similar arrangement of the instrument, vehicle or aircraft,

(ii) the supply of the service, or

(iii) the supply in Canada of the other property,

as the case may be, that was deducted under the Income Tax Act in computing the individual’s income for the year from an office or employment or from the partnership, as the case may be, and in respect of which the individual did not receive an allowance from a person, other than an allowance in respect of which the person certifies, in prescribed form containing prescribed information, that, at the time the allowance was paid, the person did not consider

(d) the allowance to be a reasonable allowance for the purposes of subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of that Act, or

(e) where that person is a partnership of which the individual is a member, that the allowance would be a reasonable allowance for the purposes of subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of that Act if the individual were an employee of that partnership at that time, and

C is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount that was so deducted.

(2) The rebate in respect of property or a service payable under subsection (1) for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax credit of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if

(a) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,

(i) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and

(ii) paid tax in respect of the instrument equal to the amount determined by the formula

A × B

where

A is

(A) where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula

C/D

where

C is the rate set out in subsection 165(1), and

D is the total of 100% and the percentage determined for C,

(B) where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula

E/F

where

E is the tax rate for a participating province, and

F is the total of 100% and the percentage determined for E, and

(C) in any other case, the amount determined by the formula

G/H

where

G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and

H is the total of 100% and the percentage determined for G, and

B is the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;

(b) in the case of a motor vehicle or aircraft that is capital property of the individual,

(i) the partnership had acquired the vehicle or aircraft in that reporting period in circumstances in which subsection 202(4) applies and had used the vehicle or aircraft during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the vehicle or aircraft during that calendar year in activities of the partnership was in commercial activities thereof, and

(ii) the capital cost allowance deductible in respect of that vehicle or aircraft under the Income Tax Act in computing the individual’s income from the partnership for that calendar year were the capital cost allowance so deductible in computing the income of the partnership for that last fiscal year of the partnership; and

(c) in any other case, the partnership had

(i) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and

(ii) paid, in that reporting period, tax in respect of that acquisition equal to the amount determined by the formula

A × B

where

A is

(A) where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula

C/D

where

C is the rate set out in subsection 165(1), and

D is the total of 100% and the percentage determined for C,

(B) where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula

E/F

where

E is the tax rate for a participating province, and

F is the total of 100% and the percentage determined for E, and

(C) in any other case, the amount determined by the formula

G/H

where

G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and

H is the total of 100% and the percentage determined for G, and

B is

(A) in the case of property imported by the individual, the amount (not exceeding the total of the value of the property determined under section 215 and the tax calculated on it) in respect of the acquisition and importation of the property by the individual that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year, and

(B) in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.

(3) A rebate for a calendar year shall not be paid under subsection (1) to an individual unless, within four years after the end of the year or on or before such later day as the Minister may allow, the individual files an application for the rebate in prescribed form containing prescribed information with the Minister with a return of the individual’s income under Part I of the Income Tax Act.

(4) An individual shall not make more than one application under this section for a calendar year.

(5) Where an individual files an application for a rebate under this section,

(a) subsections 160.1(1) and 164(3), (3.1) and (4) of the Income Tax Act apply, with such modifications as the circumstances require, for the purposes of calculating interest on the rebate or any overpayment of the rebate as if the rebate or the overpayment were a refund of tax paid under Part I of that Act or an overpayment of such a refund, as the case may be, and, for those purposes, subsection 280(1) does not apply to the rebate; and

(b) sections 165 to 167 and Division J of Part I of the Income Tax Act apply, with such modifications as the circumstances require, to objections to and appeals from an assessment of the amount of the rebate as if it were an assessment of tax payable under Part I of that Act, and sections 301 to 311 do not apply to the assessment.

(6) Despite subsection 298(2), if the Minister has assessed the amount of a rebate of a person payable under subsection (1), the Minister may at any time reassess or make an additional assessment of the amount of the rebate if application for the reassessment or additional assessment has been made by the person.

(7) If the Minister pays or applies an amount in respect of a rebate as a result of a reassessment or additional assessment made under subsection (6), subsection 164(3.2) of the Income Tax Act applies, with any modifications that the circumstances require, for the purpose of calculating interest in respect of the amount as if it were an overpayment determined as a result of an assessment made under subsection 152(4.2) of that Act.

1990, c. 45, s. 12; 1993, c. 27, s. 108; 1997, c. 10, ss. 62, 220; 2000, c. 30, s. 71; 2006, c. 4, s. 23.

254. (1) In this section,

“relation” of a particular individual means another individual who is related to the particular individual or who is a former spouse or common-law partner of the particular individual;

“single unit residential complex” includes

(a) a multiple unit residential complex that does not contain more than two residential units, and

(b) any other multiple unit residential complex if it is described by paragraph (c) of the definition “residential complex” in subsection 123(1) and contains one or more residential units that are for supply as rooms in a hotel, motel, inn, boarding house, lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph.

(2) Where

(a) a builder of a single unit residential complex or a residential condominium unit makes a taxable supply by way of sale of the complex or unit to a particular individual,

(b) at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the complex or unit for use as the primary place of residence of the particular individual or a relation of the particular individual,

(c) the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, is less than $450,000,

(d) the particular individual has paid all of the tax under Division II payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit (the total of which tax under subsection 165(1) is referred to in this subsection as the “total tax paid by the particular individual”),

(e) ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed,

(f) after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit

(i) in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and

(ii) in the case of a residential condominium unit, the unit was not occupied by an individual as a place of residence or lodging unless, throughout the time the complex or unit was so occupied, it was occupied as a place of residence by an individual, or a relation of an individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit, and

(g) either

(i) the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is

(A) in the case of a single unit residential complex, the particular individual or a relation of the particular individual, and

(B) in the case of a residential condominium unit, an individual, or a relation of an individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or

(ii) the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging,

the Minister shall, subject to subsection (3), pay a rebate to the particular individual equal to

(h) where the total consideration is not more than $350,000, an amount equal to the lesser of $7,560 and 36% of the total tax paid by the particular individual, and

(i) where the total consideration is more than $350,000 but less than $450,000, the amount determined by the formula

A × [($450,000 - B)/$100,000]

where

A is the lesser of $7,560 and 36% of the total tax paid by the particular individual, and

B is the total consideration.

(2.1) Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a single unit residential complex or a residential condominium unit that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the total consideration (within the meaning of paragraph (2)(c)) in respect of the complex or unit were less than $450,000, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and the amount determined by the formula

A × B

where

A is 18.75%; and

B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex or unit to the individual and in respect of any other supply to the individual of an interest in the complex or unit.

(3) A rebate under this section in respect of a residential complex or residential condominium unit shall not be paid to an individual unless the individual files an application for the rebate within two years after the day ownership of the complex or unit is transferred to the individual.

(4) Where

(a) the builder of a single unit residential complex or a residential condominium unit has made a taxable supply of the complex or unit by way of sale to an individual and has transferred ownership of the complex or unit to the individual under the agreement for the supply,

(b) tax under Division II has been paid, or is payable, by the individual in respect of the supply,

(c) the individual, within two years after the day ownership of the complex or unit is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex or unit if the individual applied therefor within the time allowed for such an application,

(d) the builder agrees to pay or credit to or in favour of the individual any rebate under this section that is payable to the individual in respect of the complex, and

(e) the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made application for the rebate, the rebate would have been payable to the individual under subsection (2) or (2.1), as the case may be,

the builder may pay or credit the amount of the rebate, if any, to or in favour of the individual.

(5) Notwithstanding subsections (2) to (3), where an application of an individual for a rebate under this section in respect of a single unit residential complex or a residential condominium unit is submitted under subsection (4) to the builder of the complex or unit,

(a) the builder shall transmit the application to the Minister with the builder’s return filed under Division V for the reporting period in which the rebate was paid or credited; and

(b) interest under subsection 297(4) is not payable in respect of the rebate.

(6) Where the builder of a single unit residential complex or a residential condominium unit pays or credits a rebate to or in favour of an individual under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally liable to pay the amount of the rebate or excess to the Receiver General under section 264.

1990, c. 45, s. 12; 1993, c. 27, s. 109; 1997, c. 10, ss. 63, 221; 2000, c. 12, s. 113; 2001, c. 15, s. 12; 2006, c. 4, s. 24.

254.1 (1) In this section,

“long-term lease”, in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least twenty years or a lease, licence or similar arrangement that contains an option to purchase the land;

“relation” of a particular individual means another individual who is related to the particular individual or who is a former spouse or common-law partner of the particular individual;

“single unit residential complex” includes

(a) a multiple unit residential complex that does not contain more than two residential units, and

(b) any other multiple unit residential complex if it is described by paragraph (c) of the definition “residential complex” in subsection 123(1) and contains one or more residential units that are for supply as rooms in a hotel, motel, inn, boarding house, lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph.

(2) Where

(a) under an agreement entered into between a particular individual and a builder of a residential complex that is a single unit residential complex or a residential condominium unit, the builder makes to the particular individual

(i) one or more exempt supplies under a long-term lease of, or a supply by way of an assignment of a long-term lease of, the land attributable to the complex, and

(ii) an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated,

(b) at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual or of a relation of the particular individual,

(c) the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement, is less than $477,000,

(d) the builder is deemed under subsection 191(1) or (3) to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement,

(e) possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed,

(f) after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging, and

(g) either

(i) the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual or a relation of the particular individual, or

(ii) the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging,

the Minister shall, subject to subsection (3), pay a rebate to the particular individual equal to

(h) if the fair market value referred to in paragraph (c) is not more than $371,000, an amount equal to the lesser of $7,560 and 2.04% of the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable by the particular individual to the builder for the supply by way of sale to the particular individual of the building or part of a building referred to in paragraph (a) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attributable to the complex or as consideration for the supply of an option to purchase that land, and

(i) if the fair market value referred to in paragraph (c) is more than $371,000 but less than $477,000, the amount determined by the formula

A × [($477,000 - B)/$106,000]

where

A is the lesser of $7,560 and 2.04% of the total consideration, and

B is the fair market value referred to in paragraph (c).

(2.1) If

(a) an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $477,000, and

(b) possession of the complex is given to the individual under the agreement after March 1997 and the agreement is not an agreement in writing entered into on or before October 23, 1996,

the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 1.39% of the total consideration (within the meaning of paragraph (2)(h)) in respect of the complex.

(2.2) A rebate under this section shall not be paid in respect of a residential complex where the builder of the complex is not required, because of an Act of Parliament (other than this Act) or any other law, to pay or remit the tax that the builder is deemed to have paid and collected under subsection 191(1) in respect of a supply of the complex deemed to have been made under that subsection.

(3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an application for the rebate within two years after the day possession of the complex is transferred to the individual.

(4) Where

(a) the builder of a residential complex that is a single unit residential complex or a residential condominium unit makes a supply of the complex to an individual under an agreement referred to in paragraph (2)(a) and transfers possession of the complex to the individual under the agreement,

(b) the individual, within two years after the day possession of the complex is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex if the individual applied for it within the time allowed for such an application, and

(c) the builder agrees to pay to, or credit in favour of, the individual any rebate under this section that is payable to the individual in respect of the complex,

the builder may pay to, or credit in favour of, the individual the amount of the rebate, if any.

(5) Notwithstanding subsections (2) and (3), where an application of an individual for a rebate under this section in respect of a residential complex is submitted under subsection (4) to the builder of the complex,

(a) the builder shall transmit the application to the Minister with the builder’s return filed under Division V for the reporting period in which the rebate was paid or credited; and

(b) interest under subsection 297(4) is not payable in respect of the rebate.

(6) Where the builder of a residential complex pays or credits a rebate under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally liable to pay the amount of the rebate or excess to the Receiver General under section 264.

1993, c. 27, s. 110; 1997, c. 10, ss. 64, 222; 2000, c. 12, s. 113, c. 30, s. 72; 2001, c. 15, s. 13; 2006, c. 4, s. 25.