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) a of the Financial Administration Act, hereby makes the annexed Treaty Land Entitlement (Manitoba) Remission Order. S.C. 1991, c. 24, s. 7(2)
Interpretation
The following definitions apply in this Order.
Act means the Excise Tax Act. (Loi)
First Nation means a band within the meaning of subsection 2(1) of the Indian Act, that is set out in column 1 of Schedule 1 or Schedule 2. (Première nation)
framework agreement means the Manitoba Framework Agreement Treaty Land Entitlement executed on May 29, 1997, by Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Manitoba and the Treaty Land Entitlement Committee of Manitoba Inc. (accord-cadre)
qualifying land means land that a First Nation selects or acquires in accordance with the applicable specific agreement and that is confirmed in writing by the Department of Indian Affairs and Northern Development. (terre admissible)
specific agreement means
in respect of a First Nation set out in column 1 of Schedule 1, the agreement entered into by that First Nation and her Majesty the Queen in right of Canada on the date set out in column 2, pursuant to which Canada’s outstanding obligation to lay aside and reserve land for the use and benefit of that First Nation under a treaty or an adhesion to a treaty will be fulfilled; and
in respect of a First Nation set out in column 1 of Schedule 2, the agreement entered into by that First Nation, Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Manitoba and the Treaty Land Entitlement Committee of Manitoba Inc., on the date set out in column 2, pursuant to which that First Nation accepts the terms of the framework agreement. (accord particulier)
third party interest has the meaning assigned by subsection 1.01(91) of the framework agreement. (intérêt de tierce partie)
All other words and expressions not otherwise defined in subsection (1) have the same meaning as in subsection 123(1) of the Act.
Remission of the Goods and Services Tax
Subject to section 3, remission is hereby granted to a First Nation set out in column 1 of Schedule 1 or Schedule 2, in respect of
the tax paid or payable under Division II of Part IX of the Act on the value of consideration paid or payable by that First Nation or its agent on
the supply to the First Nation or its agent of qualifying land to the maximum acreage set out in column 3 for that First Nation,
the supply to or cancellation in favour of the First Nation or its agent of a third party interest in land described in subparagraph (i),
the supply to the First Nation or its agent of tangible personal property that is situated on the land described in subparagraph (i) at the time the First Nation or its agent acquires an interest in that land, provided that title in the tangible personal property is transferred to the First Nation or its agent, and
interest and penalties paid or payable by the First Nation or its agent under Division VIII of Part IX of the Act in respect of any transaction described in paragraph (a).
Conditions
Remission is granted on condition that
the tax paid or payable under Division II of Part IX of the Act, or the interest and penalties paid or payable under Division VIII of Part IX of the Act, or both, as the case may be, have not otherwise been rebated, credited, refunded or remitted to any person under the Act or the Financial Administration Act; and
a claim for the remission is made in writing to the Minister of National Revenue
in the case of tax, interest and penalties paid before the date of the coming into force of this Order, within two years after that date, and
in the case of tax, interest and penalties paid on or after the date of the coming into force of this Order, within two years after the day the tax, interest and penalties were paid.
Column 1 Column 2 Column 3 Item First Nation Date Acres 1 Garden Hill First Nation March 14, 1994 44,907 2 Long Plain First Nation August 6, 1994 26,437 3 Red Sucker Lake First Nation March 14, 1994 9,487 4 Roseau River Indian Band March 29, 1996 16,218 5 St. Theresa Point First Nation March 14, 1994 34,413 6 Swan Lake First Nation March 30, 1995 13,035 7 Wasagamack First Nation March 14, 1994 11,193 8 Peguis First Nation April 29, 2008 166,794
Column 1 Column 2 Column 3 Item First Nation Date Acres 1 Barren Lands First Nation July 15, 1999 66,420 2 Brokenhead Ojibway Nation September 9, 1998 14,481 3 Buffalo Point First Nation March 24, 1998 4,039 4 God’s Lake First Nation May 28, 1999 42,600 5 Manto Sipi Cree Nation, formerly known as God’s River First Nation May 28, 1999 8,725 6 Nisichawayasihk Cree Nation, formerly known as Nelson House First Nation September 1, 1998 79,435 7 Northlands First Nation November 9, 1999 94,084 8 Norway House Cree Nation November 12, 1998 104,784 9 Opaskwayak Cree Nation January 22, 1999 56,068 10 Oxford House First Nation February 17, 1999 35,434 11 Rolling River First Nation March 6, 1998 47,112 12 Sapotaweyak Cree Nation September 1, 1998 144,179 13 War Lake First Nation May 28, 1999 7,156 14 Wuski Sipihk Cree Nation September 9, 1998 58,890