30. (1) The Minister may rebate to a person engaged in the business of farming the amount calculated under subsection (4), (5) or (5.1) with respect to tangible personal property that is, (a) purchased on or after May 8, 1996; and (b) incorporated into structures to be used exclusively for farm purposes.  O. Reg. 404/96, s. 2; O. Reg. 97/97, s. 1 (1); O. Reg. 383/99, s. 9 (1); O. Reg. 236/00, s. 2 (1). (2) Subsection (1) does not apply to a structure that is or will be on completion, (a) a dwelling house; (b) an office; (c) a residential garage; (d) a road or sidewalk; or (e) a bridge.  O. Reg. 404/96, s. 2. (3) A person engaged in the business of farming is not eligible for a rebate with respect to the purchase, lease or acquisition of an existing structure.  O. Reg. 404/96, s. 2. (4) If a person engaged in the business of farming applies for a rebate with respect to tangible personal property the person purchased, the amount of the rebate comprises the tax paid on the tangible personal property.  O. Reg. 404/96, s. 2. (5) If a person engaged in the business of farming applies for a rebate with respect to tangible personal property incorporated into a structure on or after May 8, 1996 under a written construction contract for the supply and incorporation of the property into the structure, the amount of the rebate is determined as follows: 1. For those 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. 404/96, s. 2; O. Reg. 383/99, s. 9 (2); O. Reg. 236/00, s. 2 (2). (5.1) If a person eligible to claim a rebate under subsection (5) can establish that the amount of the rebate determined under subsection (5) is less than the amount of tax paid on the tangible personal property by the contractor, the amount of the rebate shall be equal to the amount of the tax paid by the contractor, instead of the amount determined under subsection (5).  O. Reg. 97/97, s. 1 (2). (6) No rebate shall be made under subsection (5) with respect to that portion of the contract price that is attributable to, (a) land or land improvement costs; (b) the value of performance bonds; (c) equipment rental charges; (d) charges for temporary facilities; (e) building permit fees; (f) demolition charges; (g) charges for development or project consulting services; or (h) the cost of tangible personal property eligible for exemption under any other section of the Act.  O. Reg. 404/96, s. 2. (7) An application for a rebate under this section shall be made in writing, and shall set out the information the Minister requires to determine the eligibility of the applicant for the rebate.  O. Reg. 404/96, s. 2. (8) No application for a rebate shall be made in an amount that is less than $100 unless the application constitutes a final claim under this section.  O. Reg. 404/96, s. 2. (9) No rebate is payable under this section unless the application for it is made within four years after the day on which the tax to be rebated was paid.  O. Reg. 236/00, s. 2 (3).