Section 252.2 — Excise Tax Act: Restriction

A rebate shall not be paid under section 252 to a person unless the person files an application for the rebate within one year after in the case of a rebate under subsection 252(1), the day the person exports the property to which the rebate relates, and in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable; [Repealed, 2017, c. 20, s. 38] [Repealed, 2000, c. 30, s. 69] at the time the application is made, the person is non-resident; in the case of a rebate under subsection 252(1), the rebate is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; and 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. [Repealed, 2007, c. 29, s. 48] [Repealed, 2017, c. 20, s. 38]