Section 259.2 — Excise Tax Act: Definitions

The following definitions apply in this section. claim period has the same meaning as in subsection 259(1). ( période de demande ) Legion entity means the Dominion Command or any provincial command or branch of the Royal Canadian Legion. ( entité de la Légion ) If a Legion entity acquires, imports or brings into a participating province property that is a poppy or wreath, the Minister shall, subject to subsection (3), pay a rebate to the Legion entity equal to the amount of tax that becomes payable, or is paid without having become payable, by the Legion entity during a claim period of the Legion entity in respect of the acquisition, importation or bringing in. A rebate shall not be paid under subsection (2) in respect of tax that becomes payable, or is paid without having become payable, by a Legion entity during a claim period of the Legion entity unless the Legion entity files an application for the rebate within four years after the last day of the claim period. A Legion entity must not make more than one application for rebates under this section for any claim period of the Legion entity.