Versions of s. 252.1(4)

For the purposes of subsection (2), if, in an application filed by a person for rebates under that subsection in respect of one or more supplies of short-term accommodation or camping accommodation in respect of which tax was paid by the person and that is neither acquired by the person for use in the course of a business of the person nor included in a tour package, the person elects to have any of those rebates determined in accordance with the formula set out in this subsection, the amount of tax paid in respect of each of those supplies of short-term accommodation or camping accommodation, as the case may be, is deemed to be equal to the amount determined by the formula A × B where A is the total number of nights for which that short-term accommodation or camping accommodation, as the case may be, is made available under the agreement for the supply, and B is in the case of short-term accommodation, $5, and in the case of camping accommodation, $1.