362.1. An individual is entitled to a rebate of the tax under section 16 paid on the amount of the rebate to which he is entitled under subsection 2 of section 254, 254.1 or 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or to a rebate of 4 % of the amount of the rebate to which he is entitled under subsection 2 of section 255 of that Act.
1993, c. 19, s. 220; 1994, c. 22, s. 571.