Indian Remission Order (SI/85-144)

Short Title

1 This Order may be cited as the Indian Remission Order.

Interpretation

• 2 (1) In this Order,

  Act

  Act means the Income Tax Act; (Loi)

  Indian

  Indian has the meaning assigned by subsection 2(1) of the Indian Act; (Indien)

  reserve

  reserve means

  • (a) a reserve as defined in subsection 2(1) of the Indian Act,

  • (b) in respect of a taxation year ending after July 2, 1984, Category IA land or Category IA-N land, as defined in subsection 2(1) of the Cree-Naskapi (of Quebec) Act, and

  • (c) in respect of a taxation year ending after October 8, 1986, Sechelt lands as defined in subsection 2(1) of the Sechelt Indian Band Self-Government Act. (réserve)

• (2) All words and expressions used in this Order and not otherwise defined have the same meaning as in the Act.

Remission

3 Remission is granted to a taxpayer who is an Indian, in respect of each taxation year of the taxpayer ending after 1982 and before 1993, of an amount equal to the amount by which

• (a) the taxes, interest and penalties payable by the taxpayer for the year under the Act

exceed

• (b) the taxes, interest and penalties that would be payable by the taxpayer for the year under the Act if the following amounts were not required to be included in computing the taxpayer’s income for the year, namely,

  • (i) that portion of the taxpayer’s income for the year from an office or employment (determined in accordance with subdivision a of Division B of Part I of the Act) that is reasonably attributable to the duties of that office or employment performed by the taxpayer on a reserve,

  • (ii) that proportion of each payment received by the taxpayer in the year as, on account of or in lieu of payment of, or in satisfaction of, a superannuation or pension benefit under a registered pension fund or plan that

    • (A) the aggregate of all amounts each of which is a contribution made into or under the fund or plan by the taxpayer, or by the taxpayer’s employer on the taxpayer’s behalf, in respect of income of the taxpayer for the year or a preceding taxation year from employment that was itself exempt from taxation or in respect of which the tax payable was or would have been, if this Order applied to that preceding taxation year, remitted under this Order

    is of

    • (B) the aggregate of all amounts each of which is a contribution made into or under the fund or plan before the end of the year by the taxpayer or by the taxpayer’s employer on the taxpayer’s behalf in respect of services rendered,

  • (iii) each amount received by the taxpayer in the year as, on account of or in lieu of payment of, or in satisfaction of, a retiring allowance in respect of income of the taxpayer for the year or a preceding taxation year from employment that was itself exempt from taxation or in respect of which the tax payable was or would have been, if this Order applied to that preceding taxation year, remitted under this Order, and

  • (iv) each amount received by the taxpayer at a time when the taxpayer was resident on a reserve as or on account of a training allowance from a government, municipality or other public authority.

4. to 7 [Revoked, SI/91-25, s. 1]