s. 1
— Definitions
In this regulation, lessee, motor vehicle and purchaser have the same meaning as in the Provincial Sales Tax Act.
s. 2
— Remission of tax
Authorization is given for the remission of tax payable under the Provincial Sales Tax Act by a purchaser or lessee of a motor vehicle who purchased or leased the motor vehicle between April 1, 2013 and November 30, 2017, and who received a clean energy vehicle rebate for the motor vehicle from the government.
s. 3
— Amount remitted
The amount remitted is the amount of tax payable by the purchaser or lessee that is attributable to the amount of the clean energy vehicle rebate.