Indian Settlements Remission Order (2000) (SI/2000-69)

Interpretation

1 The following definitions apply in this Order.

Indian Settlement

Indian Settlement means a settlement named in column 1 of Schedule 1 and described in column 2 of that Schedule. (établissement indien)

reserve

reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve)

Application

2 This Order applies in respect of an Indian Settlement until all or part of the lands constituting that Indian Settlement are set apart as a reserve by an order of the Governor in Council.

PART 1Income Tax

Interpretation

3 In this Part,

• (a) tax means a tax imposed under Part I, I.1 or I.2 of the Income Tax Act; and

• (b) all other words and expressions not otherwise defined in section 1 have the same meaning as in the Income Tax Act.

Remission of Income Tax

4 Remission is hereby granted to a taxpayer whose income is situated on an Indian Settlement, in respect of each taxation year or fiscal period beginning during or after the year set out in column 2 of Schedule 2 in respect of that Indian Settlement, of any amount by which

• (a) the taxes, interest and penalties paid or payable by the taxpayer for the taxation year or fiscal period

exceed

• (b) the taxes, interest and penalties that would have been payable by the taxpayer for the taxation year or fiscal period if the Indian Settlement had been a reserve throughout that taxation year or fiscal period.

PART 2Goods and Services Tax

Interpretation

5 In this Part,

• (a) tax means the goods and services tax imposed under Division II of Part IX of the Excise Tax Act; and

• (b) all other words and expressions not otherwise defined in section 1 have the same meaning as in Part IX of the Excise Tax Act.

Remission of the Goods and Services Tax

6 Subject to sections 7 and 8, remission is hereby granted to a recipient of a taxable supply made on or delivered to an Indian Settlement on or after the date set out in column 3 or 4 of an item of Schedule 2, as the case may be, of tax paid or payable by that person in an amount equal to any amount by which

• (a) the tax paid or payable by the recipient

exceeds

• (b) the tax that would have been payable by the recipient if the Indian Settlement had been a reserve.

Conditions

7 Remission under section 6 is granted to an individual if

• (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or the Financial Administration Act; and

• (b) a claim for the remission is made to the Minister of National Revenue within two years after the day on which the tax was paid or became payable.

8 Remission under section 6 is granted to a person other than an individual if

• (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or the Financial Administration Act;

• (b) in respect of tax paid on or after the date set out in column 4 of an item of Schedule 2 but before the date set out in column 3 of that item, a claim for the remission is made to the Minister of National Revenue within two years after the latter date; and

• (c) in respect of tax paid on or after the date set out in column 3 of an item of Schedule 2, a claim for the remission is made to the Minister of National Revenue within two years after the date on which the tax was paid.