Excise Tax Act — E-15 259
n selected public service body in subsection (1) or in paragraph (f) or (g) of that definition if the person is resident in Newfoundland and Labrador, no tax under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 payable or deemed to have been paid or collected by the person shall be included (a) in any amount referred to in any of subparagraphs (a)(i) to (iv) of the definition non-creditable tax charged in subsection (1); (b) in any amount referred to in subparagraph (a)(v) of that definition that is required under subsection 129(7) to be added in determining the person’s net tax; or (c) in determining any amount referred to in subparagraph (a)(v) of that definition that is an input tax credit required under paragraph 171(4)(b) to be added in determining the person’s net tax. Exclusions (4.21) In determining an amount under paragraphs (3)(b) and (4)(b) for the purpose of determining a rebate payable to a person, no tax under any of subsection 165(1) and sections 212 and 218 payable or deemed to have been paid or collected by the person shall be included (a) in any amount referred to in any of subparagraphs (a)(i) to (iv) of the definition non-creditable tax charged in subsection (1); (b) in any amount referred to in subparagraph (a)(v) of that definition that is required under subsection 129(7) to be added in determining the person’s net tax; or (c) in determining any amount referred to in subparagraph (a)(v) of that definition that is an input tax credit required under paragraph 171(4)(b) to be added in determining the person’s net tax. Rebate to certain selected public service bodies in Newfoundland (4.3) Despite subsection (4.1), if a rebate under this section in respect of property or a service for a claim period is payable to a person that (a) is a selected public service body resident in Newfoundland, (b) is a charity, a public institution or a qualifying non-profit organization, and (c) has activities (in this subsection referred to as its “other activities”) (i) in the case of a person that is designated to be a municipality for the purposes of this section, that are not designated activities (within the meaning of subsection (4)), and (ii) in any other case, that it engages in otherwise than in the course of (A) fulfilling its responsibilities as a local authority, (B) operating a public hospital, an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with or research body of such a degree-granting institution, or (C) making facility supplies, ancillary supplies or home medical supplies or operating a qualifying facility for use in making facility supplies, the amount of the rebate is equal to the total of (d) the amount of the rebate as otherwise determined under subsection (4.1), and (e) the total of all amounts each of which is an amount that would be determined under paragraph (4)(a) or (b) in respect of the property or service for the claim period if (i) the specified percentage for the purposes of subsection (4) were 0%, (ii) the specified provincial percentage for the purposes of that subsection were 50%, and (iii) the reference to designated activities in the description of F in that subsection were a reference to the person’s other activities. Application for rebate (5) A rebate under this section in respect of a claim period in a fiscal year of a person shall not be paid to the person unless the person files an application for the rebate after the first day in that year that the person is a selected public service body, charity or qualifying non-profit organization and within four years after the day that is (a) where the person is a registrant, the day on or before which the person is required to file the return under Division V for the period; and (b) where the person is not a registrant, the last day of the period. Exception to limitation period (5.1) If (a) tax in respect of a supply of prop