﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-06-23" hasPreviousVersion="true" lims:lastAmendedDate="2006-06-23" lims:current-date="2019-06-21" lims:inforce-start-date="2006-06-23" lims:fid="936679" lims:id="936679" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-06-23" lims:fid="936680" lims:id="936680"><InstrumentNumber>SOR/91-42</InstrumentNumber><RegistrationDate><Date><YYYY>1990</YYYY><MM>12</MM><DD>18</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-06-23"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-06-23" lims:fid="936682" lims:id="936682"><XRefExternal reference-type="act" link="E-15">EXCISE TAX ACT</XRefExternal></EnablingAuthority><ShortTitle lims:inforce-start-date="2006-06-23" lims:fid="936683" lims:id="936683">Non-resident Rebate (GST) Regulations</ShortTitle><LongTitle lims:inforce-start-date="2006-06-23" lims:fid="936684" lims:id="936684">Regulations Respecting Rebates in Respect of Supplies of Short-Term Accommodation and Applications for Rebates by Non-Residents</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1990-2752 </OrderNumber><Date><YYYY> 1990</YYYY><MM>12</MM><DD>18</DD></Date></RegulationMakerOrder></Identification><Repealed lims:inforce-start-date="2006-06-23" lims:fid="936685" lims:id="936685">[Repealed, SOR/2006-162, s. 4]</Repealed><Body lims:inforce-start-date="2006-06-23" lims:fid="936686" lims:id="936686"><Heading lims:inforce-start-date="2006-06-23" lims:fid="936687" lims:id="936687" level="1"><TitleText>Short Title</TitleText><Note>[Repealed, SOR/2006-162, s. 4]</Note></Heading><Section lims:inforce-start-date="2006-06-23" lims:lastAmendedDate="2006-06-23" lims:fid="936688" lims:id="936688"><Label>1</Label><Text><Repealed>[Repealed, SOR/2006-162, s. 4]</Repealed></Text></Section><Heading lims:inforce-start-date="2006-06-23" lims:fid="936689" lims:id="936689" level="1"><TitleText>Interpretation</TitleText><Note>[Repealed, SOR/2006-162, s. 4]</Note></Heading><Section lims:inforce-start-date="2006-06-23" lims:lastAmendedDate="2006-06-23" lims:fid="936690" lims:id="936690"><Label>2</Label><Text><Repealed>[Repealed, SOR/2006-162, s. 4]</Repealed></Text></Section><Heading lims:inforce-start-date="2006-06-23" lims:fid="936691" lims:id="936691" level="1"><TitleText>Prescribed Applications</TitleText><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-06-23" lims:fid="936693" lims:id="936693">SOR/94-368, s. 3(F)</HistoricalNoteSubItem></HistoricalNote><Note>[Repealed, SOR/2006-162, s. 4]</Note></Heading><Section lims:inforce-start-date="2006-06-23" lims:lastAmendedDate="2006-06-23" lims:fid="936694" lims:id="936694"><Label>3</Label><Text><Repealed>[Repealed, SOR/2006-162, s. 4]</Repealed></Text></Section><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="936695" lims:id="936695"><Label>4. to 6</Label><Text><Repealed>[Revoked, SOR/94-368, s. 3]</Repealed></Text></Section></Body></Regulation>