Excise Tax Act — E-15 258.1
ributed 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with a disability, (c) the recipient imports the vehicle or brings it into the participating province, and (d) [Repealed, 2007, c. 18, s. 42] (e) the recipient has paid all tax payable in respect of the importation or bringing in, as the case may be, the Minister shall, on application by the recipient filed within four years after the recipient imports the vehicle or brings it into the participating province, as the case may be, pay to the recipient a rebate of (f) if the vehicle is imported, that portion of the total tax payable under Division III in respect of the vehicle that is calculated on the total of (i) the portion of the certified amount of the purchase price that is included in determining the value of the vehicle under section 215, and (ii) the amount of all duties and taxes, if any, payable under the Customs Tariff , the Special Import Measures Act or any other law relating to customs in respect of the importation and calculated on the portion of the certified amount of the purchase price that is included in determining the value of the vehicle under that section, and (g) if the vehicle is brought into the participating province, that portion of the total tax payable under Division IV.1 in respect of the vehicle that is calculated on the portion of the certified amount of the purchase price that is included in determining the value of the vehicle to which the tax rate for the participating province applies. Lease of qualifying motor vehicle (7) If, at any time after April 3, 1998, a registrant enters into a particular agreement in writing with a recipient for the taxable supply by way of lease of a motor vehicle that is, at that time, a qualifying motor vehicle, (a) there shall not be included, in determining the tax payable in respect of any supply to that recipient by way of lease of the vehicle made under the particular agreement or under any agreement for the variation or renewal of that lease, the portion of the consideration for that supply that is identified in writing to the recipient by the supplier and 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; and (b) if, at a later time, the recipient exercises an option under the particular agreement, or under an agreement for the variation or renewal of that lease, to purchase the vehicle, the vehicle is deemed, for the purposes of subsections (2) and (6), to be a qualifying motor vehicle at that later time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 75; 2007, c. 18, s. 42