Select Luxury Items Tax Act — S-8.35 37
Tax certificate 37 (1) A person must send to the Minister an application for a tax certificate in respect of a subject item that is a subject aircraft or subject vessel if (a) tax in respect of the subject item became payable by the person on a particular day; (b) it is the case that (i) if the tax became payable under section 20 , the tax was paid in accordance with that section, and (ii) in any other case, the person has filed with the Minister the return for the reporting period that includes the particular day and the person has taken into account the tax in determining the net tax for that reporting period; (c) in the case where a rebate is or was available in respect of the subject item under Division 4, the amount of the rebate is less than the amount of the tax; and (d) prescribed conditions, if any, are met. Content of application (2) An application under subsection (1) in respect of a subject item must (a) include the identification number of the subject item; (b) specify the date on which the tax in respect of the subject item became payable; (c) include evidence satisfactory to the Minister that the conditions described in subparagraph (1)(b)(i) or (ii), as the case may be, are met; and (d) be made in prescribed form containing prescribed information. Timing of application (3) An application under subsection (1) in respect of a subject item must be filed with the Minister in prescribed manner on or before (a) the particular day that is one year after the day on which the tax in respect of the subject item became payable; or (b) any day after the particular day that the Minister may allow. Issuance of tax certificate (4) Upon receipt of an application under subsection (1) in respect of a subject item, the Minister must consider, with all due dispatch, the application and, if the Minister is satisfied that the conditions described in that subsection are met in respect of the subject item, issue a tax certificate in respect of the subject item specifying (a) the identification number of the subject item; (b) the date on which the tax certificate came into effect; and (c) any other information that is prescribed by regulation. Tax certificate — in effect (5) For the purposes of this Act, a tax certificate in respect of a subject item that is issued under subsection (4) is deemed to be in effect beginning immediately after the time at which the tax in respect of the subject item became payable. Existing certificate (6) The Minister must not issue a tax certificate in respect of a subject item if another tax certificate has previously been issued in respect of the subject item under subsection (4) and the other tax certificate has not been revoked under subsection (10). Statement to applicant (7) After considering an application under subsection (1) in respect of a subject item, the Minister must send, or make available in electronic format, to the applicant a statement specifying whether or not a tax certificate was issued under subsection (4) in respect of the subject item and (a) if a tax certificate in respect of the subject item was issued because of the application, the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the tax certificate; or (b) if the Minister does not issue a tax certificate because there exists a previously issued tax certificate in respect of the subject item that has not been revoked under subsection (10), the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the previously issued tax certificate. Request by third party (8) On request made by a person to the Minister in prescribed manner, the Minister must send, or make available in electronic format, to the person (a) a statement specifying (i) whether a tax certificate in respect of a subject item has been issued under subsection (4), and (ii) if a tax certificate i