Section 252 — Excise Tax Act: Non-resident rebate in respect of exported goods

If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property is not excisable goods, or [Repealed, 2002, c. 22, s. 389] gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and is for use otherwise than in the vehicle in which or with which it is being transported, [Repealed, 1997, c. 10, s. 58] and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2,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. Where a non-resident person who is not a registrant 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, is not a consumer of the particular property or service, and 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. 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, the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply. [Repealed, 1993, c. 27, s. 107]