Section 261.3 — Excise Tax Act: Rebate in respect of intangible personal property or services supplied in a participating province

If a person that is resident in Canada is the recipient of a supply made in a participating province of intangible personal property or a service that is acquired by the person for consumption, use or supply in whole or in part outside the participating province and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner. [Repealed, 2012, c. 31, s. 89]