Section 68.28 — Excise Tax Act: Definition of qualified goods

In this section, qualified goods means the goods mentioned in Part XIII of Schedule III, but does not include photocopiers or other office type reproduction equipment for use by persons whose principal business is not printing; and for greater certainty, goods that are expressly excluded or not included in that Part. Where tax under Part VI has been paid in respect of any qualified goods and the goods have been purchased or imported by a person of a class prescribed pursuant to subsection (3) for the sole use of that person and not for resale, an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if he applies therefor within two years after that purchase or importation of the goods. The Governor in Council may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, make regulations prescribing any class of small manufacturer or producer for the purposes of this section.