Section 252.3 — Excise Tax Act: Rebate for non-resident exhibitors

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 rebate equal to the tax paid by the person in respect of that supply; and 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.