14. (1) The Minister may rebate to the governing body of a religious, charitable or benevolent organization an amount as calculated under subsection (3) or (4), in respect of tangible personal property incorporated into a building or structure, (a) owned by the organization; or (b) leased to the organization for a period of not less than twenty years.  O. Reg. 624/92, s. 2 (1). (2) Subsection (1) does not apply with respect to a building or structure that, (a) is a university that receives financial assistance directly or indirectly from the province; (b) is a school, as defined in clause (a), (b) or (c) of the definition of “school” in section 1; (c) is a hospital or nurses’ residence; or (d) is, or on completion will be, owned by or leased to a municipality or local board.  O. Reg. 624/92, s. 2 (2); O. Reg. 375/94, s. 2. (2.1) A religious, charitable or benevolent organization is not eligible for a rebate unless it is a registered charity under the Income Tax Act
(Canada) at the time of applying for the rebate.  O. Reg. 624/92, s. 2 (2). (2.2) Subject to subsection (2.2.1), a religious, charitable or benevolent organization is not eligible for a rebate in respect of the purchase, lease or acquisition of a building or structure.  O. Reg. 247/03, s. 2 (1). (2.2.1) A religious, charitable or benevolent organization is eligible for a rebate in respect of the lease of a building or structure if, (a) the lease is for a period of not less than 20 years; (b) under the terms of the lease, possession of the building or structure is to be transferred to the organization immediately following substantial completion of the building or structure; and (c) the organization has the right to acquire the building or structure for nil or nominal consideration after the period described in clause (a).  O. Reg. 247/03, s. 2 (1). (2.3) A religious, charitable or benevolent organization that leases a building or structure described in subsection (1) is not eligible for a rebate unless, at the time of applying for the rebate, the remaining term of the lease is at least ten years from, (a) the date on which it purchased the tangible personal property in respect of which it applies for the rebate; or (b) the date on which it entered into a written construction contract under subsection (4).  O. Reg. 624/92, s. 2 (2). (3) If the religious, charitable or benevolent organization or the lessor purchases the tangible personal property in respect of which it applies for a rebate, the amount of the rebate comprises the tax paid on the tangible personal property.  O. Reg. 624/92, s. 2 (3); O. Reg. 247/03, s. 2 (2). (4) If the religious, charitable or benevolent organization or the lessor enters into a written construction contract for the supply and incorporation into a building or structure of the tangible personal property in respect of which the organization applies for a rebate, the amount of the rebate is determined by applying the following percentages to the payments made in satisfaction of the total contract price, which price shall include the price of construction and the architect’s fees: 1. If the payments made in satisfaction of a contract price are subject to the tax imposed by Part IX of the
Excise Tax Act (Canada), 3.0 per cent of the payments and the tax imposed by Part IX of the Excise Tax Act (Canada). 2. In all situations other than those set out in paragraph 1, 3.4 per cent.  O. Reg. 624/92, s. 2 (4); O. Reg. 247/03, s. 2 (3). (4.1) If a construction contract pursuant to an arrangement described in subsection (2.2.1) was entered into before March 28, 2003, the amount of the rebate to the governing body of the religious, charitable or benevolent organization shall be determined under subsection (4) using as a total contract price the amount of the total contract price, as otherwise determined, that is paid on or after that date.  O. Reg. 247/03, s. 2 (4). (5) No rebate shall be made under subsection (4) 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) the cost of tangible personal property that does not become a fixture after installation; (g) demolition charges; (h) the cost of making, installing or repairing stained glass windows; or (i) charges for development or project consulting services.  R.R.O. 1990, Reg. 1013, s. 14 (5); O. Reg. 624/92, s. 2 (5). (6) Where a construction contract requires progress payments on account of the contract price to be made by the religious, charitable or benevolent organization or the lessor, the amount to be paid under subsection (1) may be made by instalments equal to the appropriate percentage referred to in subsection (4) of the progress payments required to be made.  R.R.O. 1990, Reg. 1013, s. 14 (6); O. Reg. 247/03, s. 2 (5). (7) An application for a rebate under this section shall be made in writing, and shall set out such information as the Minister may require to determine the eligibility of the applicant for the rebate claimed.  R.R.O. 1990, Reg. 1013, s. 14 (7). (8) No rebate shall be made under subsection (3) unless the application is made, (a) within three years after the payment of the tax in respect of which the rebate is claimed if the materials are purchased before the 1st day of January, 1991; or (b) within four years after the payment of the tax in respect of which the rebate is claimed if the materials are purchased on or after the lst day of January, 1991.  O. Reg. 150/91, s. 3. (9) No rebate shall be made under subsection (4) unless the application is made, (a) within three years after the last payment has been made under the contract in respect of which the rebate is claimed if the contract is entered into before the lst day of January, 1991; or (b) within four years after the last payment has been made under the contract in respect of which the rebate is claimed if the contract is entered into on or after the lst day of January, 1991.  O. Reg. 150/91, s. 3. (10) A religious, charitable or benevolent organization is not eligible for a rebate unless it provides an undertaking, in a form satisfactory to the Minister, that all of the rebate will be used solely for the religious, charitable or benevolent purposes of the organization.  O. Reg. 624/92, s. 2 (6). (11) In this section, “lessor” means the lessor under a lease of a building or structure in respect of which a religious, charitable or benevolent organization is eligible for a rebate under this section by reason of subsection (2.2.1).  O. Reg. 247/03, s. 2 (6).