Excise Tax Act — E-15 258.1
Definition of qualifying motor vehicle 258.1 (1) In this section, qualifying motor vehicle means a motor vehicle that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the wheelchair or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability. Qualifying motor vehicle purchased in Canada (2) If (a) a registrant makes a taxable supply by way of sale of a qualifying motor vehicle, (b) the recipient has paid all tax payable in respect of the supply, and (c) the supplier identifies in writing to the recipient a portion (in this subsection referred to as the “certified amount of the purchase price”) of the consideration for the supply that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle (i) for the purpose of its use by or in transporting an individual using a wheelchair, or (ii) to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability, the Minister shall, on application by the recipient filed within four years after the first day on which any tax in respect of the supply becomes payable, pay to the recipient a rebate of that portion of the total tax payable in respect of the supply that is equal to tax calculated on the certified amount of the purchase price. Application to supplier (3) If (a) a registrant has made a taxable supply by way of sale of a qualifying motor vehicle, (b) tax has been paid or become payable in respect of the supply, and (c) the recipient submits to the registrant, within four years after the first day on which any tax in respect of the supply becomes payable, an application for the rebate to which the recipient would be entitled under subsection (2) in respect of the vehicle if the recipient had paid all the tax payable in respect of the supply and applied for the rebate in accordance with that subsection, the registrant may pay to or credit in favour of the recipient the amount of the rebate. Forwarding of application by supplier (4) If an application of a recipient for a rebate under subsection (2) is submitted to a registrant in the circumstances described in subsection (3), (a) the registrant shall transmit the application to the Minister with the registrant’s return filed under Division V for the reporting period in which an amount on account of the rebate is paid or credited by the registrant to or in favour of the recipient; (b) interest under subsection 297(4) is not payable in respect of the rebate; and (c) the recipient is not entitled to claim any input tax credit in respect of the tax to which the amount of the rebate paid or credited by the registrant relates. Joint and several liability (5) If, under subsection (3), a registrant pays to or credits in favour of a recipient an amount on account of a rebate and the registrant knows or ought to know that the recipient is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the recipient is entitled, the registrant and the recipient are jointly and severally or solidarily liable to pay to the Receiver General under section 264 the amount that was paid or credited on account of the rebate or the excess amount, as the case may be. Qualifying motor vehicle purchased outside Canada or a participating province (6) If (a) a supply by way of sale of a qualifying motor vehicle is made outside Canada or a participating province, (b) the supplier identifies in writing to the recipient a portion (in this subsection referred to as the “certified amount of the purchase price”) of the consideration for the supply that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle (i) for the purpose of its use by or in transporting an individual using a wheelchair,