Section 258 — Excise Tax Act: Definition of legal aid plan

In this section, legal aid plan means a legal aid plan administered under the authority of the government of a province. Where a person responsible for the administration of a legal aid plan in a particular province pays tax in respect of a taxable supply of legal services under a legal aid plan, the following rules apply: the Minister shall pay to the person a rebate equal to the amount of tax payable by the person in respect of the supply; and the person shall not be entitled to any other rebate in respect of tax on that supply. A rebate under this section in respect of tax payable by a person shall not be paid to the person unless the person files an application for the rebate within four years after the end of the reporting period of the person in which the tax became payable.