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 subsection 23(2)* of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of tax under Part IX of the Excise Tax Act paid or payable by a non-profit organization in respect of the acquisition of property or services for use in respect of a business of supplying grazing land. S.C. 1991, c. 24, s. 7(2)
Short Title
This Order may be cited as the Non-Profit Grazing Associations (GST) Remission Order.
Interpretation
In this Order, Act means the Excise Tax Act. (Loi)
Remission
Subject to section 4, remission is hereby granted to a non-profit organization of the tax under Part IX of the Act that became payable by it before November 6, 1991, or that was paid by it before that date without having become payable, in respect of property or services acquired or imported by the non-profit organization for consumption, use or supply in the course of a business of the non-profit organization of making supplies of real property for grazing purposes.
Conditions
The remission of tax under section 3 is on condition that
the non-profit organization is not entitled to an input tax credit under Part IX of the Act;
the tax has not otherwise been rebated, refunded or remitted;
the non-profit organization is registered under Part IX of the Act before January 1, 1994 and files an election under section 211 of the Act, to take effect before January 1, 1994, in respect of the real property supplied by that organization for grazing purposes; and
the non-profit organization applies in writing to the Minister of National Revenue for the remission within four years after
the day on which the tax became payable, or
where the tax was paid without having become payable, the day on which the tax was paid.