33. (1) In this section, “alternate energy system” means a wind energy system, micro hydro-electric system or geothermal energy system; “contractor” means, in respect of an alternate energy system incorporated into residential premises, the person other than the owner or builder of the premises, (a) who installs or contracts to install the system in the residential premises, or (b) who upgrades or expands or contracts to upgrade or expand an existing alternate energy system in the residential premises; “geothermal energy system” means, in respect of residential premises, a system that is designed to absorb heat from solar-heated ground and that, (a) includes, (i) ground or water pipes incorporating either an open-loop or a closed-loop system and the associated civil works for the system, and (ii) fluid pumps and heat pumps, including the heat exchanger, when sold for use as part of the system, and (b) excludes the heat distribution system in the residential premises; “micro hydro-electric energy system” means a system of turbines and generators designed to produce mechanical or electrical energy from water and includes, (a) controllers, wiring, interconnection equipment and devices that convert direct current to alternating current, when sold for use as part of the system, (b) the first battery or batteries used to store the energy produced by the system, and (c) pipes and associated civil works used to deliver water from the intake point to the turbine and to the discharge point, when sold for use as part of the system; “newly-constructed home” means residential premises in respect of which the purchaser is entitled to a warranty under section 13 of the Ontario New Home Warranties Plan Act and that is sold to the purchaser by a vendor as defined in that Act; “residential premises” means premises used or intended to be used for residential purposes and includes a multi-residential building; “wind energy system” means a system of power generating equipment consisting of a turbine, gear box and generator designed to produce mechanical or electrical energy from wind and includes, (a) generators, controllers, wiring, interconnection equipment and devices that convert direct current to alternating current, when sold for use as part of the system, (b) the first battery or batteries used to store the energy produced by the system, and (c) the tower and associated civil works used to construct the tower and to provide support for the generating equipment that produces the mechanical or electrical energy from wind.  O. Reg. 364/05, s. 4. (2) The Minister may rebate tax in accordance with this section in respect of, (a) alternate energy systems purchased and incorporated into residential premises after March 27, 2003 and before January 1, 2010; and (b) upgrades and expansions after March 27, 2003 and before January 1, 2010 to alternate energy systems.  O. Reg. 364/05, s. 4; O. Reg. 529/07, s. 2. (3) No rebate is payable under this section unless an application for the rebate is made on or before the fourth anniversary of the day on which the tax to be rebated was paid.  O. Reg. 364/05, s. 4. (4) The Minister may rebate tax under this section to the owner of the residential premises in an amount equal to the amount of tax paid under the Act by the owner for the purchase of the alternate energy system or for the purchase of the upgrade or expansion to the existing alternate energy system.  O. Reg. 364/05, s. 4. (5) The Minister may rebate tax under this section to the builder of a newly-constructed home in an amount equal to the amount of tax paid under the Act by the builder for the purchase of the alternate energy system.  O. Reg. 364/05, s. 4. (6) The owner of residential premises is not eligible for a rebate under this section if the builder of the premises is eligible for a rebate under this section in respect of the same purchase.  O. Reg. 364/05, s. 4. (7) The Minister may rebate tax under this section where the alternate energy system is purchased and incorporated into the residential premises or is upgraded or expanded by a contractor under a written contract and the amount of the rebate is determined as follows: 1. For payments made in satisfaction of the contract price that are subject to the tax imposed by Part IX of the Excise Tax Act (Canada), 3 per cent of the sum of those payments and that tax. 2. For all other payments made in satisfaction of the contract price, 3.4 per cent of those payments.  O. Reg. 364/05, s. 4. (8) For the purposes of subsection (7), the contract price does not include any amount attributable to any of the following: 1. Land or land improvement costs. 2. The cost of obtaining a performance bond. 3. Charges for development or for project consulting services. 4. Building permit fees. 5. Equipment rental charges. 6. The cost of tangible personal property that may be exempt from tax under the Act otherwise than under this section.  O. Reg. 364/05, s. 4. (9) A rebate referred to in subsection (7) shall be made to, (a) the owner of the residential premises, if the contract is with the owner; or (b) the builder of the residential premises, if the premises are a newly-constructed home and the contract is with the builder.  O. Reg. 364/05, s. 4. (10) If an owner or builder who is entitled to a rebate under subsection (9) establishes that the amount of the rebate determined under subsection (7) is less than the amount of tax paid under the Act by the contractor for the purchase of the alternate energy system or the upgrade or expansion, the amount of the rebate to the owner or builder is the amount of tax paid under the Act by the contractor.  O. Reg. 364/05, s. 4. (11) An application for a rebate under this section must be made in writing and must include such information and documents as the Minister may specify.  O. Reg. 364/05, s. 4. Transitional Matters — Harmonized Sales Tax