Section 68.152 — Excise Tax Act: Payment where licence subsequently issued

Where tax under Part II.2 has been paid by a person in respect of any taxable service acquired by that person and that person was required, at the time the tax became payable, to apply for a licence under that Part and was thereafter issued such a licence, and at a time when that person was required to apply for a licence under that Part or held such a licence, provided the service to another person for an amount charged that was paid or payable, whichever is the earlier, at that time, or used the service directly in providing another taxable service, other than a paging service, to another person, an amount equal to the proportion of the amount of that tax that the uses referred to in paragraph (b) of the taxable service are of the total use of that taxable service by that person shall, subject to this Part, be paid to that person if he applies therefor within two years after the later of the time the service was so provided or used by that person and the time the licence was issued to that person.