336. (1) Where

(a) a taxable supply by way of sale of real property is made to a person, and

(b) ownership or possession of the property is transferred under the agreement for that supply to the person before 1991,

no tax is payable in respect of the supply.

(2) Where

(a) a taxable supply by way of sale of a single unit residential complex in Canada is made to an individual under an agreement in writing entered into before October 14, 1989 between the supplier and the individual,

(b) ownership and possession of the complex are not transferred to the individual under the agreement before 1991, and

(c) possession of the complex is transferred to the individual under the agreement at any time after 1990,

the following rules apply:

(d) no tax is payable by the individual in respect of the supply,

(e) subsection 191(1) does not apply in respect of the complex before possession thereof is transferred to the individual,

(f) where the individual is a builder of the complex,

(i) if the individual is a builder of the complex only because of paragraph (d) of the definition “builder” in subsection 123(1),

(A) the individual shall be deemed not to be a builder of the complex, and

(B) for the purposes of determining whether any other person who, after that time, makes a supply of the complex or an interest therein is a builder of the complex, the complex shall be deemed to have been occupied at that time by an individual as a place of residence, and

(ii) in any other case, for the purposes of determining an input tax credit of the individual, the individual shall be deemed to have paid, at that time, tax in respect of the supply equal to 4% of the consideration for the supply,

(g) the supplier shall be deemed to have collected, at that time, tax in respect of the supply equal to

(i) 4% of the consideration for the supply where the complex was, on January 1, 1991, not more than 20% completed,

(ii) 2.5% of the consideration for the supply where the complex was, on January 1, 1991, more than 20% completed and not more than 60% completed,

(iii) 1% of the consideration for the supply where the complex was, on January 1, 1991, more than 60% completed and not more than 90% completed, and

(iv) 0% of the consideration for the supply where the complex was, on January 1, 1991, more than 90% completed, and

(h) for the purposes of section 121, the complex shall be deemed not to be a specified single unit residential complex.

(3) Where

(a) a taxable supply by way of sale of a residential condominium unit in Canada is made to a person under an agreement in writing entered into before October 14, 1989 between the supplier and the person,

(b) ownership and possession of the unit are not transferred to the person under the agreement before 1991, and

(c) possession of the unit is transferred to the person under the agreement at any time after 1990,

the following rules apply:

(d) no tax is payable by the person in respect of the supply,

(e) subsection 191(1) does not apply in respect of the unit before possession thereof is transferred to the person,

(f) where the person is a builder of the unit,

(i) if the person is a builder of the unit only because of paragraph (d) of the definition “builder” in subsection 123(1),

(A) the person shall be deemed not to be a builder of the unit, and

(B) for the purposes of determining whether any other person who, after that time, makes a supply of the unit or an interest therein is a builder of the unit, the condominium complex in which the unit is located shall be deemed to have been registered at that time as a condominium and the unit shall be deemed to have been occupied at that time by an individual as a place of residence, and

(ii) in any other case, for the purposes of determining an input tax credit of the person, the person shall be deemed to have paid, at that time, tax in respect of the supply equal to 4% of the consideration for the supply, and

(g) the supplier shall be deemed to have collected, at that time, tax in respect of the supply equal to 4% of the consideration for the supply.

(4) Where

(a) a taxable supply by way of sale of a condominium complex in Canada is made to a person under an agreement in writing entered into before October 14, 1989 between the supplier and the person,

(b) ownership and possession of the complex are not transferred to the person under the agreement before 1991, and

(c) at any time after 1990, ownership of the complex is transferred to the person under the agreement or the complex is registered as a condominium,

the following rules apply:

(d) no tax is payable by the person in respect of the supply,

(e) subsection 191(1) does not apply in respect of any residential condominium unit located in the complex before ownership of the complex is transferred to the person,

(f) where the person is a builder of the complex,

(i) if the person is a builder of the complex only because of paragraph (d) of the definition “builder” in subsection 123(1),

(A) the person shall be deemed not to be a builder of the complex or of any residential condominium unit located in the complex, and

(B) for the purposes of determining whether any other person who, after that time, makes a supply of the complex, a residential condominium unit located in the complex or an interest in the complex or unit is a builder of the complex or of any unit located in the complex, the complex shall be deemed to have been registered at that time as a condominium and each of the units shall be deemed to have been occupied at that time by an individual as a place of residence, and

(ii) in any other case, for the purposes of determining an input tax credit of the person, the person shall be deemed to have paid, at that time, tax in respect of the supply equal to 4% of the consideration for the supply, and

(g) the supplier shall be deemed to have collected, on the earlier of

(i) the day ownership of the complex is transferred to the person, and

(ii) the day that is sixty days after the day the complex is registered as a condominium,

tax in respect of the supply equal to 4% of the consideration for the supply.

(5) Where

(a) an offering memorandum, in respect of an offer to sell interests in a limited partnership, is issued to prospective subscribers before October 14, 1989,

(b) at the time the offering memorandum is issued, it is proposed that the limited partnership will exclusively engage in the activities of acquiring land or a beneficial interest therein, constructing a condominium complex on the land, owning residential condominium units located in the complex and supplying those units by way of lease, licence or similar arrangement for the purpose of their occupancy by individuals as places of residence,

(c) the offering memorandum does not provide for an increase in the subscription prices of the interests in the partnership because of a change in the application of taxes and those subscription prices are not increased after October 13, 1989 and before the offer to sell the interests expires,

(d) a particular interest in the limited partnership is transferred to a subscriber before 1991 in accordance with the offering memorandum,

(e) the limited partnership, whether or not in concert with another person,

(i) acquires ownership of land or a beneficial interest therein before 1991, and

(ii) engages a person to construct a condominium complex on that land

under agreements in writing entered into before October 14, 1989 or under agreements in writing entered into on or after that date that substantially conform with terms and conditions relating to those agreements as set out in the offering memorandum,

(f) the particular interest relates to a particular residential condominium unit that is owned by the limited partnership and is located in the condominium complex, and

(g) possession of the particular residential condominium unit is given after 1990 to a person under a lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence,

the amount of tax that is payable and collectible by the limited partnership, and the amount of tax deemed to have been paid and collected by the limited partnership under paragraph 191(1)(e), in respect of the supply of the particular residential condominium unit that is deemed to have been made under paragraph 191(1)(d) are equal to 4% of 80% of the subscription price for the particular interest.

(6) The definitions in this subsection apply in subsection (5).

“offering memorandum”, in respect of an offer to sell interests in a limited partnership to the prospective subscribers, means one or more documents in writing that set out

(a) all facts concerning the limited partnership and its activities or proposed activities that significantly affect, or could reasonably be expected to have a significant effect on, the value of those interests;

(b) the price at which those interests are being offered; and

(c) the date on which ownership of the interests in the partnership are to be transferred to persons who subscribe to the offering.

“subscription price”, for an interest in a limited partnership, means the consideration payable for the interest as set out in the offering memorandum.

1990, c. 45, s. 12; 1993, c. 27, s. 136; 1997, c. 10, s. 84.1.

337. (1) Where a taxable supply by way of sale of tangible personal property is made to a person, to the extent that

(a) the property is delivered to the person before 1991, or

(b) ownership of the property is transferred to the person before 1991,

no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991.

(1.1) No tax is payable in respect of a supply by way of sale (other than a sale resulting from the exercise, after 1990, of an option to purchase contained in a lease, licence or similar arrangement) of tangible personal property to the extent that the property was delivered, or ownership thereof was transferred, to the recipient before 1991 in accordance with the terms of an agreement in writing entered into before 1991 for the supply.

(2) To the extent that consideration for a supply of electricity, natural gas, steam or any property or service that

(a) in the case of property, is delivered or made available, or

(b) in the case of a service, is performed or made available

on a continuous basis by means of a wire, pipeline or other conduit is paid or becomes due before May 1991, no tax is payable in respect of the property or service delivered, performed or made available, as the case may be, to the recipient before 1991.

(3) To the extent that consideration for a taxable supply in Canada of electricity, natural gas, steam or any property or service that

(a) in the case of property, is delivered or made available, or

(b) in the case of a service, is performed or made available

on a continuous basis by means of a wire, pipeline or other conduit becomes due after April 1991, or is paid after April 1991 without becoming due, and at a time when the supplier is a registrant, tax is payable in respect of that consideration regardless of when the property or service is delivered, performed or made available, as the case may be.

(4) No tax is payable in respect of any consideration for a taxable supply of a subscription for newspapers, magazines or other publications published periodically that is paid before 1991.

(5) Except where subsection (4) applies, where a taxable supply of tangible personal property by way of sale is made, any consideration (other than an instalment payable under a contract in respect of which subsection 118(3) or (4) applies) that becomes due or is paid, without becoming due, after August 1990 and before 1991 for property that is not delivered to the recipient and ownership of which is not transferred to the recipient before 1991 shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

(6) Subject to subsections (2) and (4) and 341(1), 342(1) and 343(1), where a taxable supply of tangible personal property by way of sale or of a service is made in Canada to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration (other than an instalment payable under a contract in respect of which subsection 118(3) or (4) applies) became due or was paid without having become due after August 1989 and before September 1990 for property that was not delivered to the person and the ownership of which was not transferred to the person before 1991 or for any of the service that was not performed before 1991, tax is payable in respect of that consideration and the person shall, on or before April 1, 1991, file with the Minister in prescribed manner a return in prescribed form containing prescribed information and remit that tax to the Receiver General.

(7) Where a person makes a taxable supply by way of sale to a consumer of property that is a specified property the consideration for which exceeds $5,000 or that is a motor vehicle, ownership and possession of the property are transferred to the consumer under the agreement for the supply after 1990, and all or part of the consideration for the supply is paid or becomes due before September 1, 1990, the following rules apply:

(a) the amount of any rebate under section 120 to which the person is entitled, or of any input tax credit of the person, in respect of the property shall be deemed to be the proportion of the rebate or input tax credit otherwise determined that the total of all amounts that became due, or were paid without becoming due, after August 1990 as consideration for the supply of the property to the consumer is of the total consideration for that supply; and

(b) where the person is a licensed manufacturer or a licensed wholesaler under Part VI who would, if the property were delivered to the consumer before 1991, be required to pay tax under that Part in respect of the property, the person shall be deemed

(i) to have made and received, on January 1, 1991, a particular taxable supply of the property for consideration equal to the consideration for the supply of the property to the consumer, and

(ii) to have paid as a recipient and to have collected as a supplier, on January 1, 1991, tax in respect of the particular supply.

(8) For the purposes of subsection (7), “specified property” means property in respect of which a person would be required to pay tax under paragraph 50(1)(a) if the person were a licensed manufacturer of the property under Part VI and the person had sold and delivered the property to a consumer in Canada in 1990.

(9) [Repealed, 1997, c. 10, s. 240]

(10) Where all or part of the consideration for a taxable supply by way of sale of tangible personal property becomes due or is paid without becoming due after April 1991 and ownership or possession of the property was transferred before 1991 to the recipient under the agreement for the supply,

(a) where paragraph 168(3)(a) applies, ownership and possession of the property, and

(b) where paragraph 168(3)(b) applies, ownership of the property,

shall, for the purposes of section 168, be deemed to have been transferred to the recipient in April 1991.

(11) This section does not apply to a supply to which section 338 applies.

1990, c. 45, s. 12; 1993, c. 27, s. 137; 1997, c. 10, s. 240.

338. (1) Where a supply of property or a service (other than a subscription for newspapers, magazines or other publications published periodically) is made and the consideration for the supply of the property or service delivered, performed or made available during any period beginning before 1991 and ending after 1990 is paid by the recipient under a budget payment arrangement with a reconciliation of the payments to take place at or after the end of the period and before 1992, at the time the supplier issues an invoice for the reconciliation of the payments, the supplier shall determine the positive or negative amount determined by the formula

A - B

where

A is the tax that would be payable by the recipient for the part of the property or service supplied during the period that was delivered, performed or made available after 1990, if the consideration therefor had become due and been paid after 1990; and

B is the total tax payable by the recipient in respect of the supply of the property or service delivered, performed or made available during the period.

(2) Where the amount determined under subsection (1) in respect of a supply of property or a service is a positive amount and the supplier is a registrant, the supplier shall collect, and be deemed to have collected on the day the invoice for the reconciliation of payments is issued, that amount from the recipient as tax.

(3) Where the amount determined under subsection (1) in respect of a supply of property or a service is a negative amount and the supplier is a registrant, the supplier shall refund or credit that amount to the recipient and issue a credit note for that amount in accordance with section 232.

(4) Where a supply of property or a service, during any period for which the supplier issues an invoice for the supply, is made on a continuous basis by means of a wire, pipeline or other conduit and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property or a part thereof is delivered, or the time at which the service or a part thereof is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, in the period shall, for the purposes of this section, be deemed to have been delivered or provided, as the case may be, on each day of the period.

1990, c. 45, s. 12.

339. Where a taxable supply is made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel,

(a) any consideration for the supply that becomes due or is paid without becoming due after August 1989 and before 1991 as a progress payment required under the contract shall be deemed, for the purposes of this Part, to have become due on January 1, 1991 and not to have been paid before 1991;

(b) no tax is payable in respect of any part of the consideration for the supply that may reasonably be attributed to property delivered and services performed under the contract before 1991; and

(c) where paragraph 168(3)(c) applies in respect of the supply, tax is payable in respect thereof and the construction, renovation, alteration or repair is substantially completed before December 1990, the construction, renovation, alteration or repair shall be deemed, for the purposes of this Part, to have been substantially completed on December 1, 1990 and not before that day.

1990, c. 45, s. 12.

340. (1) Subject to subsection (3), where a taxable supply of property is made in Canada to a person by way of lease, licence or similar arrangement, any payment of consideration for the supply that became due after August 1990 and before 1991, or that was paid after August 1990 and before 1991 without becoming due, to the extent that the payment is rent, royalty or a similar payment attributable to a period after 1990, shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991 and, where the supplier is a registrant, tax is payable in respect of the amount of consideration so deemed to have become due.

(2) Subject to subsection (3), where a taxable supply of property by way of lease, licence or similar arrangement is made in Canada to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration for the supply that became due after August 1989 and before September 1990 or was paid after August 1989 and before September 1990 without becoming due is rent, royalty or a similar payment that is attributable to a period after 1990, tax is payable in respect of that consideration and the person shall, on or before April 1, 1991, file with the Minister in prescribed manner a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Receiver General.

(3) No tax is payable in respect of any consideration paid before 1994 under an agreement in writing entered into before 1991 for the supply by way of lease of property that is

(a) an automobile, or

(b) equipment for use by a medical practitioner or a practitioner (within the meanings assigned by section 1 of Part II of Schedule V) in supplying services in the course of practising the profession of the medical practitioner or practitioner, as the case may be,

and the possession of which is transferred to the recipient of the supply before 1991, to the extent that that consideration is rent or other payment under the agreement that is attributable to a period before 1994 or to the extent that that consideration is attributable to the acquisition of the property.

(4) Where a taxable supply of property is made to a person by way of lease, licence or similar arrangement, no tax is payable in respect of the consideration for the supply that became due before May 1991, or that was paid before May 1991 without becoming due, to the extent that the consideration is rent, royalty or a similar payment attributable to a period before 1991.

(5) Subsections (1), (2) and (4) do not apply in respect of payments of consideration for the use of, or the right to use, intangible personal property where the amount of the payment is not dependent on the amount of the use of or production from, or the profit from the use of or production from, the property.

(6) Where under an agreement in writing entered into before August 8, 1989

(a) a supply by way of lease of tangible personal property that is capital property of the supplier, or

(b) a supply by way of sub-lease of tangible personal property that is capital property of the person who supplied the property by way of lease to the sub-lessor,

is made to a person, no tax is payable in respect of any consideration for any supply of the property under the agreement.

(7) Where an agreement in writing is renewed after August 7, 1989 or is varied or altered after August 7, 1989 to vary or alter the term of the agreement or the property affected by the agreement, the agreement shall be deemed, for the purposes of subsection (6), to have been entered into after August 7, 1989.

1990, c. 45, s. 12; 1994, c. 9, s. 24.

340.1 (1) Where a person remits tax under subsection 337(6) or 340(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently reduced, to the extent that the person did not claim, and is not, but for this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax that was calculated on the amount by which the consideration or part thereof was reduced, that portion shall be deemed, for the purposes of determining a rebate under section 261, to be an amount that was not payable or remittable by the person.

(2) Subsection (1) does not apply in circumstances in which section 161 or 176 applies.

1993, c. 27, s. 138.

341. (1) No tax is payable in respect of any consideration that is paid or becomes due before May 1991 for a supply of a service (other than a freight transportation service or a service that is the transportation of an individual) to a person if all or substantially all of the service was performed before 1991.

(2) Where all or substantially all of a service (other than a freight transportation service or a service that is the transportation of an individual) that is supplied to a person is not performed before 1991, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991 to the extent that that consideration relates to any part of the service that was performed before 1991.

(3) Subject to subsection 337(2), where any consideration for a taxable supply of a service (other than a freight transportation service or a service that is the transportation of an individual) is paid after August 1990 and before 1991 without having become due or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

(4) For the purposes of this Division, a supply of a membership in a club, an organization or an association and a supply of an admission in respect of a place of amusement, a seminar, an activity or an event shall be deemed to be supplies of a service, but a supply of a right to acquire a membership in a club, an organization or an association shall be deemed to be a supply of property.

(5) For the purposes of subsection 168(8), where

(a) any combination of service, personal property or real property (each of which is in this subsection referred to as an “element”) is supplied,

(b) the consideration for each element is not separately identified, and

(c) no tax would be payable in respect of an element that is property the ownership or possession of which is transferred to the recipient before 1991 if that element were supplied separately,

the element mentioned in paragraph (c) shall be deemed to have been supplied separately from all of the other elements.

(6) This section does not apply to a supply in respect of which section 338 applies.

1990, c. 45, s. 12; 1993, c. 27, s. 139.

341.1 (1) No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1991 and, under the agreement for the supply, does not become due

(a) until allowed, directed or ordered by a court; or

(b) until the completion or termination of the service provided by the supplier.

(2) No tax is payable in respect of the consideration for a supply of a service of a personal representative in respect of the administration of an estate, or a service of a trustee, receiver or liquidator, to the extent that the consideration relates to any part of the service that was performed before 1991 and does not become due

(a) in the case of the service of a personal representative, until it is approved by all beneficiaries of the estate or in accordance with the terms of the trust binding the personal representative;

(b) in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply; or

(c) in any case, until it is allowed, directed or ordered by a court.

(3) For the purposes of subsections (1) and (2), where substantially all of a service is performed before 1991, all of the service shall be deemed to have been performed before 1991.

1993, c. 27, s. 140.

342. (1) No tax is payable in respect of a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) where the service begins before 1991.

(2) Where any consideration for a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) is paid after August 1990 and before 1991 without having become due or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

(2.1) No tax is payable in respect of a supply made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending before February 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual.

(3) Where a supply is made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending after January 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual, and consideration for the pass becomes due after August 1990 and before May 1991 or is paid after August 1990 and before May 1991 without becoming due, the part of the consideration for the pass determined by the formula

A × (B/C)

where

A is amount of the consideration for the pass,

B is the number of days in the period that are after 1990, and

C is the number of days in the period,

shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

1990, c. 45, s. 12; 1993, c. 27, s. 141.

343. (1) Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property transferred possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991.

(2) Where

(a) one or more carriers make a supply in Canada of freight transportation services in respect of a continuous freight movement of tangible personal property,

(b) the shipper of the property does not transfer possession of the property before 1991 to the first carrier engaged in the continuous freight movement, and

(c) consideration for the supply is paid or becomes due after August 1990 and before 1991,

that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

(3) For the purposes of this section, “carrier”, “continuous freight movement”, “freight transportation service” and “shipper” have the same meanings as in Part VII of Schedule VI.

1990, c. 45, s. 12.

344. (1) In this section, “funeral services” includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services.

(2) Where

(a) an arrangement for funeral services in respect of an individual is entered into in writing before September 1990,

(b) under the terms of the arrangement, the funds required to pay for the funeral services are held by a trustee who is responsible for acquiring funeral services in respect of the individual, and

(c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death,

no tax is payable by the trustee in respect of the supply to the trustee of funeral services under the arrangement.

(3) Where an arrangement for funeral services in respect of an individual is entered into in writing at any time before September 1990 and, at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death, no tax is payable in respect of any supply of funeral services under the arrangement.

1990, c. 45, s. 12; 1993, c. 27, s. 142.

345. Notwithstanding subsections 341(1) to (3), where a supply of a membership is made

(a) to an individual for the lifetime of the individual, or

(b) to a person other than an individual for the lifetime of an individual designated by the person,

to the extent that the total of all amounts that were paid after August 1990 and before 1991 as or on account of consideration for the supply exceeds 25% of the total consideration for the supply, the consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

1990, c. 45, s. 12.

346. (1) Where a person (other than a listed financial institution) is, in the particular fiscal quarter that is the first fiscal quarter of the person beginning in 1991, required to be registered under subsection 240(1) and the total of all consideration that in the particular fiscal quarter became due or was paid without having become due for taxable supplies made by the person in the course of a business does not exceed $500,000,

(a) where the reporting period of the person is a fiscal quarter or a fiscal month, the person may deduct the specified amount of the person in determining the person’s net tax for the last reporting period of the person ending in the particular fiscal quarter, or for any subsequent reporting period of the person ending in 1991, the return under Division V for which is filed before 1993, and

(b) in any other case, the Minister shall pay a rebate to the person equal to the specified amount of the person,

and, for the purposes of this subsection, where the total of all amounts each of which is the consideration that became due or that was paid without becoming due for a taxable supply made by a person in the course of a business in any three month period beginning in 1990 throughout which the person carried on business did not exceed $500,000, the total of all consideration that became due or that was paid without becoming due for taxable supplies made by the person in the course of the business in the first fiscal quarter of the person beginning in 1991 shall be deemed not to exceed $500,000.

(2) For the purposes of subsection (1), the specified amount of a particular person is an amount equal to the lesser of

(a) the total of $300 and the lesser of

(i) $700, and

(ii) 2% of the total consideration that became due, or that was paid without becoming due, for taxable supplies made by the particular person in any fiscal quarter of the person beginning after 1989 and before April 1991 in excess of $15,000, and

(b) the amount by which $1,000 exceeds the total of all amounts each of which is an amount that was by reason of this section deducted by, or rebated to, a person who was associated with the particular person at the end of the first fiscal quarter of the particular person beginning after 1990.

(3) A rebate shall not be paid under paragraph (1)(b) to a person unless the person files an application for the rebate on or before the day on or before which the person is required under Division V to file a return for the first fiscal year of the person beginning after 1990.

(4) Sections 262 to 264 apply in respect of rebates paid or payable under this section as though they were paid or payable under Division VI.

1990, c. 45, s. 12; 1993, c. 27, s. 143.

347. (1) Where a small supplier carrying on a taxi business is registered under Subdivision d of Division V before April 1991, the supplier may, in determining the net tax for

(a) where the reporting period of the supplier is a fiscal quarter or a fiscal month, each reporting period of the supplier that ends in 1991 on or after the last day of the first fiscal quarter of the supplier beginning in that year, and

(b) in any other case, the first reporting period of the supplier beginning after 1990,

deduct the specified amount of the supplier for that reporting period, where that net tax would be a positive amount if it were determined without reference to this subsection and the return under Division V for that period is filed before 1993.

(2) For the purposes of subsection (1), the specified amount of a supplier for a reporting period of the supplier is an amount equal to the lesser of

(a) the positive amount, if any, that would be the net tax for the period if that amount were determined without reference to that subsection, and

(b) the amount determined by the formula

A - B

where

A is $300, and

B is the total of all amounts each of which is an amount that, because of that subsection, was deducted in determining the net tax for a preceding reporting period of the supplier.

1993, c. 27, s. 144.