Non-signatory Yukon First Nations Remission Order (SI/2003-112)

Interpretation

1 The definitions in this section apply in this Order.

Act

Act means the Excise Tax Act. (Loi)

band

band has the same meaning as in subsection 2(1) of the Indian Act. (bande)

eligible claimant

eligible claimant means a Yukon first nation named in the schedule and Indians who are members of that band. (demandeur admissible)

eligible period

eligible period means the period beginning on February 15, 1998 and ending on March 31, 2002. (période admissible)

Indian

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

reserve

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

tax

tax means the goods and services tax imposed under Division II of Part IX of the Act. (taxe)

Yukon first nation

Yukon first nation means a band named in the schedule. (première nation du Yukon)

Remission of the Goods and Services Tax

2 Subject to section 3, remission is hereby granted to an eligible claimant of tax paid on a supply of tangible personal property acquired outside a reserve during the eligible period that was not delivered to a reserve within the eligible period.

Conditions

3 Remission is granted on condition that

• (a) the property was acquired by an eligible claimant outside a reserve for the personal use and consumption of the eligible claimant;

• (b) the property was not delivered to a reserve by the supplier or the supplier’s agent;

• (c) the tax paid has not otherwise been rebated, credited or remitted under the Act or the Financial Administration Act; and

• (d) a claim for remission is submitted in writing to the Minister of National Revenue within two years after the day on which this Order is made, together with the following documentation, namely,

  • (i) a copy of the Certificate of Indian Status issued to the eligible claimant by the Department of Indian Affairs and Northern Development,

  • (ii) a copy of the invoice relating to the supply of the property stating the name and address of the supplier, the date of the supply, the name of the eligible claimant, the value of consideration paid for the supply of the property and a sufficiently detailed description of the property,

  • (iii) proof that the tax payable on the supply of the property has been paid, and

  • (iv) a statement from the supplier indicating that, upon request, the supplier or the supplier’s agent would normally have delivered the property to a reserve but did not do so during the eligible period.