Non-resident Rebate (GST) Regulations SOR /91-42 [Repealed, SOR/2006-162, s. 4] – 2006-06-23 EXCISE TAX ACT Registration 1990-12-18 Regulations Respecting Rebates in Respect of Supplies of Short-Term Accommodation and Applications for Rebates by Non-Residents P.C. 1990-2752A