(a) 1,000,000 cigarettes, and
	(b) the number of cigarettes obtained by multiplying 200,000 cigarettes by the number of separate retail establishments of the person in the Province of Quebec on February 9, 1994.
Conditions for rebate	(3) To qualify to receive a rebate under subsection (2), a person must
	(a) determine the inventory of tax-paid cigarettes held by the person at the beginning of February 9, 1994; and
	(b) apply to the Minister for the rebate before August 9, 1994 in any form and manner that is authorized by the Minister.
One application per person	(4) A person shall not apply more than once for a rebate under subsection (2).
Definitions	68.165 (1) In this section,
``band'' « bande »	``band'' has the same meaning as in subsection 2(1) of the Indian Act;
``council'' « conseil »	``council'' of a band has the same meaning as in subsection 2(1) of the Indian Act;
``designated retail vendor'' « vendeur au détail désigné »	``designated retail vendor'' means a retail vendor on a reserve in the Province of Nova Scotia who is designated in writing by the council of a band in Nova Scotia, and by the Provincial Tax Commission of the Department of Finance of the Province of Nova Scotia, as a vendor from whom Indians on the reserve may buy manufactured tobacco on which tax under the Tobacco Tax Act, R.S.N.S. 1989, c. 470, is not payable;
``inventory'' « stock »	``inventory'' of a person at any time means the goods that are owned at that time by the person and are for sale at that time in the ordinary course of the person's business;
``licensed wholesale vendor'' « vendeur en gros titulaire de licence »	``licensed wholesale vendor'' means a person who has a wholesale vendor's permit issued under the Tobacco Tax Act, R.S.N.S. 1989, c. 470;
``Nova Scotia retail vendor'' « vendeur au détail de la Nouvelle-Écos se »	``Nova Scotia retail vendor'' means a vendor, other than a designated retail vendor who is not a licensed wholesale vendor, who retails manufactured tobacco to consumers in the Province of Nova Scotia;
``reserve'' « réserve »	``reserve'' means a reserve as defined in subsection 2(1) of the Indian Act;
``separate retail establishment' ' « établisseme nt de détail distinct »	``separate retail establishment'' of a person means a retail establishment of the person that is geographically separate from other places of business of the person and at which, in the ordinary course of the person's business, the person regularly sells manufactured tobacco to consumers.
Reference date	(2) The reference date referred to in subsection (5) is the reference date specified as required under paragraph (3)(g).
Application of subsection (4 )	(3) Subsection (4) applies where
	(a) a licensed wholesale vendor makes an application to a licensed tobacco manufacturer for a reduction in the amount payable, or a refund of an amount paid, by the licensed wholesale vendor for manufactured tobacco that the licensed tobacco manufacturer has sold to the licensed wholesale vendor;
	(b) the licensed wholesale vendor determines the licensed wholesale vendor's inventories at the beginning of April 15, 1994 of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes;
	(c) the licensed wholesale vendor determines the licensed wholesale vendor's inventories at the beginning of June 1, 1994 of Atlantic manufactured tobacco and black stock manufactured tobacco;
	(d) the licensed wholesale vendor specifies in the application a quantity of
	(i) black stock cigarettes held in the inventory of the licensed wholesale vendor at the beginning of April 15, 1994,
	(ii) Atlantic manufactured tobacco and black stock manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors after April 14, 1994 and before June 1, 1994, or
	(iii) Atlantic manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of June 1, 1994;
	(e) the quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes specified in the application by the licensed wholesale vendor has not been specified in any other application made by the licensed wholesale vendor for a reduction or refund in respect of which the licensed tobacco manufacturer or any other licensed tobacco manufacturer is entitled to a deduction under subsection (4);
	(f) the total of the quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes specified in the application and all other quantities of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes specified by the licensed wholesale vendor in applications to the licensed tobacco manufacturer or other licensed tobacco manufacturers for reductions or refunds in respect of which the licensed tobacco manufacturer or other licensed tobacco manufacturers are entitled to deductions under subsection (4) does not exceed the total quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes determined under subsection (5) in relation to the licensed wholesale vendor;
	(g) the licensed wholesale vendor specifies in the application either February 10, 1994 or April 14, 1994 as the reference date for the purposes of all applications each of which is an application by the licensed wholesale vendor for a reduction or refund in respect of which a licensed tobacco manufacturer may be entitled to a deduction under subsection (4), 68.166(4), 68.167(4) or 68.168(4);
	(h) the application is made before January 1995, in any form and manner that is authorized by the Minister;
	(i) the application is approved by the Minister of Finance of the Province of Nova Scotia; and
	(j) in response to the application, the licensed tobacco manufacturer makes a reduction in the amount payable, or a refund of an amount paid, by the licensed wholesale vendor for manufactured tobacco.
Deduction from excise tax payable	(4) Where this subsection applies, there may be deducted, in computing the excise taxes payable under section 23 by the licensed tobacco manufacturer within two years after the reduction or refund referred to in paragraph (3)(j), an amount equal to the lesser of the amount of the reduction or refund and the amount in respect of the specified quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes referred to in paragraph (3)(d) that is equal to the total of
	(a) $0.01 multiplied by the number of cigarettes in the specified quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes, and
	(b) $0.0027 multiplied by the number of grams of black stock manufactured tobacco in the specified quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes.
Limit on specified quantity	(5) For the purposes of paragraph (3)(f), the total quantity of Atlantic manufactured tobacco, black stock manufactured tobacco and black stock cigarettes determined under this subsection in relation to a licensed wholesale vendor is the total of
	(a) the number of cigarettes, if any, determined by the formula
	A + B + (C x D ) - F E
	where
	A is the number of cigarettes that are Atlantic manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors after April 14, 1994 and before June 1, 1994,
	B is the number of black stock cigarettes held in the inventory of the licensed wholesale vendor at the beginning of April 15, 1994 other than at a retail outlet of the licensed wholesale vendor,
	C is the number of cigarettes that are Atlantic manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of June 1, 1994 other than at a retail outlet of the licensed wholesale vendor,
	D is the number of cigarettes that are Atlantic manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors in the three-month period ending on the reference date,
	E is the number of cigarettes that are Atlantic manufactured tobacco sold and delivered by the licensed wholesale vendor in the three-month period ending on the reference date,
	F is the lesser of
	(i) the number of cigarettes that are Atlantic manufactured tobacco determined by the formula
	B + (G x H ) + K J
	where
	B is the number of black stock cigarettes held in the inventory of the licensed wholesale vendor at the beginning of April 15, 1994 other than at a retail outlet of the licensed wholesale vendor,
	G is the number of cigarettes that are Atlantic manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of April 15, 1994 other than at a retail outlet of the licensed wholesale vendor,
	H is the number of cigarettes that are Atlantic manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors in the three-month period ending on April 14, 1994,
	J is the number of cigarettes that are Atlantic manufactured tobacco sold and delivered by the licensed wholesale vendor in the three-month period ending on April 14, 1994, and
	K is the number of cigarettes that are Atlantic manufactured tobacco held at the beginning of April 15, 1994 in the inventories of the licensed wholesale vendor at the retail outlets of the licensed wholesale vendor in the Province of Nova Scotia, where the licensed wholesale vendor is also a Nova Scotia retail vendor, and
	(ii) the greater of
	(A) 1,000,000 cigarettes, and
	(B) the number of cigarettes obtained by multiplying 200,000 cigarettes by the number of separate retail establishments of the licensed wholesale vendor in the Province of Nova Scotia on April 15, 1994, and
	(b) the number of grams of black stock manufactured tobacco, if any, determined by the formula
	L + (M x N ) - (Q x R ) - T P S
	where
	L is the number of grams of black stock manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors after April 14, 1994 and before June 1, 1994,
	M is the number of grams of black stock manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of June 1, 1994 other than at a retail outlet of the licensed wholesale vendor,
	N is the number of grams of black stock manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors in the three-month period ending on the reference date,
	P is the number of grams of black stock manufactured tobacco sold and delivered by the licensed wholesale vendor in the three-month period ending on the reference date,
	Q is the number of grams of black stock manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of April 15, 1994 other than at a retail outlet of the licensed wholesale vendor,
	R is the number of grams of black stock manufactured tobacco sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors in the three-month period ending on April 14, 1994,
	S is the number of grams of black stock manufactured tobacco sold and delivered by the licensed wholesale vendor in the three-month period ending on April 14, 1994, and
	T is the number of grams of black stock manufactured tobacco held at the beginning of April 15, 1994 in the inventories of the licensed wholesale vendor at the retail outlets of the licensed wholesale vendor in the Province of Nova Scotia, where the licensed wholesale vendor is also a Nova Scotia retail vendor.
New wholesale vendor	(6) Where a person has become a licensed wholesale vendor after April 14, 1994 and before June 1, 1994, paragraph (3)(g) does not apply in respect of the licensed wholesale vendor and the references in subsection (5) to ``the reference date'' shall be read as ``May 31, 1994''.
Where vendor sells wholesale and retail	(7) For the purposes of this section, where a licensed wholesale vendor is also a Nova Scotia retail vendor
	(a) the Atlantic manufactured tobacco and black stock manufactured tobacco held at the beginning of April 15, 1994 in the inventory of the licensed wholesale vendor at a retail outlet of the licensed wholesale vendor in the Province of Nova Scotia (other than a retail outlet on a reserve) shall be deemed to have been sold and delivered by the licensed wholesale vendor to Nova Scotia retail vendors immediately after the beginning of April 15, 1994; and
	(b) the Atlantic manufactured tobacco or black stock manufactured tobacco that is delivered by or on behalf of the licensed wholesale vendor to a retail outlet of the licensed wholesale vendor in the Province of Nova Scotia shall be deemed to be sold and delivered by the licensed wholesale vendor to a Nova Scotia retail vendor at the time it is delivered to that retail outlet.
Definitions	68.166 (1) In this section,
``inventory'' « stock »	``inventory'' of a person at any time means the goods that are owned at that time by the person and are for sale at that time in the ordinary course of the person's business;
``licensed retail vendor'' « vendeur au détail titulaire de licence »	``licensed retail vendor'' means a retail vendor licensed as such under the Tobacco Tax Act, R.S.N.B. 1973, c. T-7;
``licensed wholesale vendor'' « vendeur en gros titulaire de licence »	``licensed wholesale vendor'' means a wholesale vendor licensed as such under the Tobacco Tax Act, R.S.N.B. 1973, c. T-7;
``separate retail establishment' ' « établisseme nt de détail distinct »	``separate retail establishment'' of a person means a retail establishment of the person that is geographically separate from other places of business of the person and at which, in the ordinary course of the person's business, the person regularly sells manufactured tobacco to consumers.
Reference date	(2) The reference date referred to in subsection (5) is the reference date specified as required under paragraph (3)(g).
Application of subsection (4)	(3) Subsection (4) applies where
	(a) a licensed wholesale vendor makes an application to a licensed tobacco manufacturer for a reduction in the amount payable, or a refund of an amount paid, by the licensed wholesale vendor for manufactured tobacco that the licensed tobacco manufacturer has sold to the licensed wholesale vendor;
	(b) the licensed wholesale vendor determines the licensed wholesale vendor's inventories at the beginning of February 11, 1994 of Atlantic manufactured tobacco and black stock manufactured tobacco;
	(c) the licensed wholesale vendor determines the licensed wholesale vendor's inventories at the beginning of June 1, 1994 of Atlantic manufactured tobacco and black stock manufactured tobacco;
	(d) the licensed wholesale vendor specifies in the application a quantity of
	(i) Atlantic manufactured tobacco and black stock manufactured tobacco sold and delivered by the licensed wholesale vendor to licensed retail vendors after February 10, 1994 and before June 1, 1994, or
	(ii) Atlantic manufactured tobacco and black stock manufactured tobacco held in the inventory of the licensed wholesale vendor at the beginning of June 1, 1994;
	(e) the quantity of Atlantic manufactured tobacco and black stock manufactured tobacco specified in the application by the licensed wholesale vendor has not been specified in any other application made by the licensed wholesale vendor for a reduction or refund in respect of which the licensed tobacco manufacturer or any other licensed tobacco manufacturer is entitled to a deduction under subsection (4);
	(f) the total of the quantity of Atlantic manufactured tobacco and black stock manufactured tobacco specified in the application and all other quantities of Atlantic manufactured tobacco and black stock manufactured tobacco specified by the licensed wholesale vendor in applications to the licensed tobacco manufacturer or other licensed tobacco manufacturers for reductions or refunds in respect of which the licensed tobacco manufacturer or other licensed tobacco manufacturers are entitled to deductions under subsection (4) does not exceed the total quantity of Atlantic manufactured tobacco and black stock manufactured tobacco determined under subsection (5) in relation to the licensed wholesale vendor;