Indian Settlements Remission Order (2000)

Contents

Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) of the Financial Administration Act, hereby makes the annexed Indian Settlements Remission Order (2000).^note

Interpretation

1 #

The following definitions apply in this Order.

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

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 1 · Income 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

(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.

exceed

Part 2 · Goods 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

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

exceeds

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.

Schedule 1 · (Section 1)

Item | Column 1 | Column 21 | Alexander Settlement | All those parcels or tracts of land, situate, lying, and being in the Province of Alberta, Canada, and being composed of areas north and south of Alexander Indian Reserve No. 134, Townships 55 and 56, Range 27, West of the 4th Meridian and Township 56, Range 1, West of the 5th Meridian and intervening road allowances.2 | Fox Creek Settlement | All those parcels or tracts of land, situate, lying, and being in the Province of Alberta, Canada, and being composed of:Within theoretical sections 10, 11, 14, 15, 22, 23, 26, 27 and 35, Township 61, Range 17, West of the 5th Meridian and intervening road allowances, excluding Road Plan 4429 J.Y., Plan 1386 R.S., Plan 4344 J.Y. and Plan 713 L.Z.3 | Fort Assiniboine Settlement | All that portion of the S.E. ¼ of Section 10, Township 62, Range 6, West of the 5th Meridian lying southwest of Road Plan 2216 L.Z. in the Province of Alberta, Canada.4 | Loon River Settlement | All those parcels or tracts of land, situate, lying, and being in the Province of Alberta, Canada, and being composed of:Within theoretical sections 6, 7, 17, 18, 19, 20, 29 to 33, W½ 21 & W½ & NE 28, and part of W½ & NE 16, E½ 21, W½ 27, SE 28 & W½ 34, Township 85, Range 9, West of the 5th Meridian and intervening road allowances;And theoretical sections 1 to 4, 7 to 16, 22 to 26, 35, 36, N½ & SE 5, N½ & SW 6, SE 17, SE 21, S½ 27 and part of SW 5, and SE 6, Township 85, Range 10, West of the 5th Meridian and intervening road allowances;And theoretical sections 4 to 9, 16 to 18, 20, 21, 32, 33, NW 3, W½ 10, SW 15, SE 19, N½ 28, N½ 29, N½ & SW 30, S½ & NE 31, and part of E½ & SW 3, E½ 10, E½ & NW 15, N½ & SW 19, W½ 22, W½ 27, S½ 28, S½ 29, SE 30, NW 31, NE & W½ 34, Township 86, Range 9, West of the 5th Meridian and intervening road allowances;And theoretical sections 1, 12, S½ & NE 2, E½ 11, S½ 13, NW 24, SE 25, and part of N½ 13, NE & S½ 24, NE 25 & E½ 36, Township 86, Range 10, West of the 5th Meridian and intervening road allowances;And within surveyed W½ 3, E½ 4, E½ 9, W½ & NE 10, SE 16, NE 21, NW 22, W½ 27, E½ 28, E½ 33, W½ 34 and part of W½ 15, NE 16, SE 21, SW 22, and theoretical E½ 3, W½ 4, E½ & SW5, SE 8, W½ 9, E½ 10, W½ 11, SW 16, SE 20, NW 21, NW 26, E½ 27, W½ 28, NE 29, SE 32, W½ 33, E½ 34, W½ 35, and part of theoretical W½ & NE 2, NW 5, SE 6, N½ & SW 8, E½ 15, NW 16, 17, NE 18, SE 19, N½ & SW 20, SW 21, E½ 22, N½ & SW 23, E½ & SW 26, W½ & SE 29, W½ & NE 32, and E½ 35, Township 87, Range 9, W5M and intervening road allowances.5 | Loon Prairie Settlement | All those parcels or tracts of land, situate, lying, and being in the Province of Alberta, Canada, and being composed of:Within theoretical sections N½ 20 & S½ 29, Township 90, Range 9, W5M and intervening road allowances.

Schedule 2 · (Sections 4, 6 and 8)

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.