Section 263 — Excise Tax Act: Restriction on rebate

A rebate of an amount under subsection 215.1(1) or (2) or 216(6) or any of sections 252 to 261.31, or a refund or abatement of an amount that, because of subsection 215.1(3) or 216(7), may be granted under section 69, 73, 74 or 76 of the Customs Act , shall not be paid or granted to a person to the extent that it can reasonably be regarded that the amount has previously been rebated, refunded or remitted to that person under this or any other Act of Parliament; the person has claimed or is entitled to claim an input tax credit in respect of the amount; the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or a credit note referred to in subsection 232(3) has been received by the person, or a debit note referred to in that subsection has been issued by the person, for an adjustment, refund or credit that includes the amount.