Excise Tax Act — E-15 259
ile 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 property or a service became payable by a person in a particular claim period of the person, (b) the supplier did not, before the end of the last claim period of the person that ends within four years after the end of the particular claim period, charge the tax in respect of the supply, (c) the supplier discloses in writing to the person that the Minister has assessed the supplier for that tax, and (d) the person pays that tax after the end of that last claim period and before that tax is included in determining a rebate under this section claimed by the person, the following rules apply: (e) for the purposes of this section, that tax is deemed to have become payable by the person in the person’s claim period in which the person pays that tax and not to have become payable in the particular claim period, (f) the portion of the rebate of the person under this section in respect of the property or service for the person’s claim period in which the person pays that tax that is in excess of the amount of that rebate that would be determined without reference to this subsection (i) may, despite subsection (6), be claimed in an application separate from the person’s application for other rebates under this section for that claim period, and (ii) shall not be paid to the person unless that portion is claimed in an application filed by the person on a day that is after the beginning of the person’s fiscal year that includes that claim period and after the first day in that year that the person is a selected public service body, charity or qualifying non-profit organization and (A) if the person is a registrant, not later than the day on or before which the person is required to file the return under Division V for that claim period, or (B) if the person is not a registrant, within one month after the end of that claim period, and (g) subsection (5) applies to the remaining portion of that rebate as if that remaining portion were in respect of a separate property or service. Limitation (6) Except where subsection (10) or (11) applies, a person shall not make more than one application for rebates under this section for any claim period of the person. Application for rebate — subsequent claim period (6.1) If a rebate under this section in respect of property or a service for a particular claim period of a person is not claimed in an application for the particular claim period, the rebate may be claimed by the person in an application for a subsequent claim period of the person if the following conditions are met: (a) the rebate has not been claimed in any application for any claim period of the person; (b) the application for the subsequent claim period is filed by the person within two years after (i) if the person is a registrant, the day on or before which the person is required to file the return under Division V for the particular claim period, and (ii) if the person is not a registrant, the day that is three months after the last day of the particular claim period; (c) the person does not, at any time throughout the period (in this subsection referred to as the “specified period”) beginning on the first day of the particular claim period and ending on the last day of the subsequent claim period, become or cease to be (i) a charity, (ii) a public institution, (iii) a qualifying non-profit organization, (iv) a person designated to be a municipality, or (v) one of the bodies described in paragraphs (a) to (g) of the definition selected public service body in subsection (1); and (d) throughout the specified period, the percentages — being the specified percentage, the specified provincial percentage or any other percentage specified in this section or in a regulation made under this Part that applies for the purposes of this section — that wou