Non-resident Rebate (GST) Regulations
SOR/91-42
Registration 1990-12-18
Regulations Respecting Rebates in Respect of Supplies of Short-Term Accommodation and Applications for Rebates by Non-Residents
P.C. 1990-2752 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsections 252(2) to (4)Footnote * and 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting rebates in respect of supplies of short-term accommodation and applications for rebates by non-residents.
Return to footnote *S.C. 1990, c. 45, s. 12(1)
Short Title
1 These Regulations may be cited as the Non-resident Rebate (GST) Regulations.
Interpretation
2 In these Regulations,
- Act
Act means the Excise Tax Act; (Loi)
- claimant
claimant means a person claiming a rebate in respect of a supply of short-term accommodation. (requérant)
Prescribed Applications
3 For the purposes of paragraph 252.2(b) of the Act, an application is a prescribed application where
(a) it is filed by a non-resident individual at a duty-free shop that has entered into an agreement with the Minister for the purpose of administering applications for rebates under section 252 of the Act; and
(b) the rebate applied for does not exceed $500 or does not, together with the rebate applied for in every other application previously filed by the individual at the duty-free shop on the same day, exceed $500.
- SOR/94-368, s. 3
4. to 6 [Revoked, SOR/94-368, s. 3]
- Date modified: