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Remission Order in Respect of a Transfer of a Sahtu Dene and Metis Settlement Corporation’s Assets under a Self-Government Agreement (SI/2015-45)

Regulations are current to 2024-10-30

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Remission Order in Respect of a Transfer of a Sahtu Dene and Metis Settlement Corporation’s Assets under a Self-Government Agreement

SI/2015-45

FINANCIAL ADMINISTRATION ACT

Registration 2015-06-17

Remission Order in Respect of a Transfer of a Sahtu Dene and Metis Settlement Corporation’s Assets under a Self-Government Agreement

P.C. 2015-637 2015-05-28

His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to section 23Footnote a of the Financial Administration ActFootnote b, makes the annexed Remission Order in Respect of a Transfer of a Sahtu Dene and Metis Settlement Corporation’s Assets under a Self-Government Agreement.

Interpretation

Marginal note:Definitions

  • 1 (1) The following definitions apply in this Order.

    Act

    Act means the Income Tax Act. (Loi)

    Sahtu Dene and Metis Comprehensive Land Claim Agreement

    Sahtu Dene and Metis Comprehensive Land Claim Agreement means the Comprehensive Land Claim Agreement entered into by Her Majesty the Queen in right of Canada and the Sahtu Dene and Metis, as represented by the Sahtu Tribal Council, signed on September 6, 1993, as amended from time to time. (Entente sur la revendication territoriale globale des Dénés et Métis du Sahtu)

    Sahtu Dene and Metis First Nation Government

    Sahtu Dene and Metis First Nation Government has the meaning assigned by 2.1 of Appendix B of the Sahtu Dene and Metis Comprehensive Land Claim Agreement. (gouvernement de la première nation des Dénés et Métis du Sahtu)

    self-government agreement

    self-government agreement has the meaning assigned by 2.1 of Appendix B of the Sahtu Dene and Metis Comprehensive Land Claim Agreement. (entente sur l’autonomie gouvernementale)

    settlement corporation

    settlement corporation has the meaning assigned by 11.3.1 of the Sahtu Dene and Metis Comprehensive Land Claim Agreement. (société de gestion des indemnité)

  • Marginal note:Application of meanings in Act

    (2) Any word or expression used in this Order and not defined in subsection (1) has the same meaning as in the Act.

Remission

Marginal note:Remission

2 Remission is granted of

  • (a) the tax payable under the Act by a settlement corporation in respect of the settlement corporation ceasing to exist and all of its assets being transferred to, by way of vesting in, a Sahtu Dene and Metis First Nation Government under the self-government agreement that creates the Sahtu Dene and Metis First Nation Government;

  • (b) any penalties payable under the Act in respect of the settlement corporation ceasing to exist and all of its assets being transferred to, by way of vesting in, a Sahtu Dene and Metis First Nation Government under the self-government agreement that creates the Sahtu Dene and Metis First Nation Government; and

  • (c) any interest payable in respect of that tax and those penalties.

Conditions

Marginal note:Conditions

3 Remission is granted of an amount under this Order to a person on condition that

  • (a) the amount has not otherwise been rebated, credited, refunded or remitted to the person or any other person under the Act, the Financial Administration Act or any other Act of the Parliament of Canada; and

  • (b) the person applies in writing to the Minister of National Revenue for remission under this Order in respect of the transfer before the later of

    • (i) the day that is eighteen months after the day on which this order is made, and

    • (ii) the filing-due date of the person’s taxation year in which the transfer occurs.

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