51 (1) In this section, “eligible purchaser” means, in respect of property, (a)  a person who acquires the property, (b)  a person who receives delivery or possession of the property or brings the property into Ontario in circumstances in which tax under section 218.1 or Division IV.1 of Part IX of the Federal Act is payable by the person in respect of the property, or (c)  a person who imports the property in circumstances in which tax under section 212.1 of the Federal Act is payable by the person in respect of the property; (“acheteur admissible”) “Federal Act” means the Excise Tax Act
(Canada); (“loi fédérale”) “property” has the meaning given to that term by subsection 123 (1) of the Federal Act; (“bien”) “supplier” means a supplier for the purposes of Part IX of the Federal Act; (“fournisseur”) “supply” means a supply for the purposes of Part IX of the Federal Act. (“fourniture”)  2009, c. 34, Sched. R, s. 17; 2010, c. 26, Sched. 17, s. 13. Supplier may make point of sale rebates (2) A supplier may, on behalf of the Crown in right of Ontario, pay or credit an eligible purchaser with an amount equal to the tax, in whole or in part, that is paid or payable under subsection 165 (2) of the Federal Act for the supply of a qualifying property that is a supply made in Ontario for the purposes of Part IX of the Federal Act.  2009, c. 34, Sched. R, s. 17. Qualifying property (3) The following is qualifying property for the purposes of this section: 1.  Books that satisfy the conditions prescribed by the Minister. 2.  Children’s clothing, footwear and diapers that satisfy the conditions prescribed by the Minister. 3.  Children’s car seats and booster seats that satisfy the conditions prescribed by the Minister. 4.  Feminine hygiene products prescribed by the Minister. 5.  Prepared food and beverages prescribed by the Minister that, i.  are purchased in circumstances prescribed by the Minister for a total consideration, as determined for the purposes of Part IX of the Federal Act, of not more than $4, and ii.  are ready for immediate consumption. 6.  Newspapers that satisfy the conditions prescribed by the Minister.  2009, c. 34, Sched. R, s. 17. Application to Federal Minister (4) An eligible purchaser to whom an amount may be paid or credited under subsection (2) may apply to the Federal Minister for payment of the amount if the amount is not paid or credited by the supplier.  2009, c. 34, Sched. R, s. 17. Federal Minister may pay or credit eligible purchaser an amount equal to tax (5) The Federal Minister may, on behalf of the Crown in right of Ontario, pay or credit to an eligible purchaser an amount equal to, (a)  the amount of tax payable under section 212.1 of the Federal Act in respect of the importation of a qualifying property by the eligible purchaser; or (b)  the amount of tax payable under section 218.1 or Division IV.1 of Part IX of the Federal Act by the eligible purchaser in respect of a qualifying property, (i)  that is delivered, or the physical possession of which is transferred, to the eligible purchaser in Ontario, or (ii)  that is brought by the eligible purchaser into Ontario.  2009, c. 34, Sched. R, s. 17. Deadline for refund (6) The Federal Minister shall, on behalf of the Crown in right of Ontario, pay an amount to which an eligible purchaser is entitled under subsection (4) or (5) if the eligible purchaser makes an application for the amount not more than four years after the day the tax under Part IX of the Federal Act became payable.  2009, c. 34, Sched. R, s. 17; 2010, c. 1, Sched. 25, s. 10. Form of application (7) An application under subsection (4) must be made in the form and manner required by the Federal Minister.  2009, c. 34, Sched. R, s. 17. Payment to supplier (8) If a supplier pays or credits an amount under subsection (2), the Federal Minister may, on behalf of the Crown in right of Ontario, pay or credit an equal amount to the supplier.  2009, c. 34, Sched. R, s. 17. Deduction or set-off from payment to Ontario (9) If the Federal Minister pays or credits an amount under subsection (5), (6) or (8), the Minister of Finance for Canada may deduct from or set off against a payment made or to be made by the Crown in right of Canada to the Crown in right of Ontario an amount equal to the amount that is paid or credited.  2009, c. 34, Sched. R, s. 17. Reduction of revenue (10) A payment or credit under this section in respect of qualifying property shall be considered to be a reduction of the revenue which would otherwise be payable to the Crown in right of Ontario under the agreement referred to in section 50.  2009, c. 34, Sched. R, s. 17. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 17 - 15/12/2009 2010, c. 1, Sched. 25, s. 10 - 18/05/2010; 2010, c. 26, Sched. 17, s. 13 - 08/12/2010