32. (1) In this section, “contractor” means, in respect of an solar energy system incorporated into residential premises, the person other, than the owner or builder of the residential 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; “newly-constructed home” means a 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 which is sold to the purchaser by a vendor as defined in that Act; “residential premises” means a premises that is used, or is intended to be used, for residential purposes and includes a multi-residential building; “solar energy system” means a system that operates solar photovoltaic collector panels or solar thermal collector panels and includes any expansion or upgrade to such a system.  O. Reg. 189/03, s. 1; O. Reg. 364/05, s. 3 (1). (2) A solar energy system that operates solar photovoltaic collector panels includes, (a) wiring, controllers and devices that convert direct current into alternate current, if the wiring, controller or device is sold to be used as part of the system or an expansion or upgrade to the system; and (b) the first battery or batteries used to store the energy produced by the system.  O. Reg. 189/03, s. 1; O. Reg. 364/05, s. 3 (2). (3) A solar energy system that operates solar thermal collector panels includes wiring, pumps, tubing, heat exchangers and insulated energy storage tanks, if the wiring, pump, tubing, heat exchanger or storage tank is sold to be used as part of the system or an expansion or upgrade to the system.  O. Reg. 189/03, s. 1. (4) The Minister may rebate tax in accordance with this section in respect of solar energy systems purchased and incorporated into residential premises after November 25, 2002 and before January 1, 2010.  O. Reg. 189/03, s. 1; O. Reg. 529/07, s. 1. (5) 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. 3 (3). (6) The Minister may rebate tax under this section to the owner of residential premises in an amount equal to the amount of tax paid under the Act by the owner for the purchase of the solar energy system.  O. Reg. 189/03, s. 1. (7) 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 solar energy system.  O. Reg. 189/03, s. 1. (8) The owner of residential premises is not eligible for a rebate under this section for the purchase of a solar energy system if a builder is eligible for a rebate under this section in respect of the same purchase.  O. Reg. 189/03, s. 1. (9) The Minister may rebate tax under this section in respect of a solar energy system purchased and incorporated into residential premises by a contractor under a written contract and the amount of the rebate is determined as follows: 1. For payments made by the owner of the residential premises 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 by the owner of the residential premises in satisfaction of the contract price, 3.4 per cent of those payments.  O. Reg. 189/03, s. 1; O. Reg. 364/05, s. 3 (4). (10) For the purposes of subsection (9), 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. 189/03, s. 1. (10.1) A rebate referred to in subsection (9) 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 is a newly-constructed home and the contract is with the builder.  O. Reg. 364/05, s. 3 (5). (11) If an owner or builder who is entitled to a rebate under subsection (10.1) establishes that the amount of the rebate determined under subsection (9) is less than the amount of tax paid under the Act by the contractor for the purchase of the solar energy system, 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. 3 (6). (12) 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. 189/03, s. 1. Rebate under Clause 48 (3) (s) of the Act