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 National Revenue, pursuant to subsection 23(2) a of the Financial Administration Act, hereby makes the annexed Indians and Bands on Certain Indian Settlements Remission Order (1997). S.C. 1991, c. 24, s. 7(2)
Interpretation
The definitions in this section apply in this Order.
band has the same meaning as in subsection 2(1) of the Indian Act. (bande)
Indian has the same meaning as in subsection 2(1) of the Indian Act.(Indien)
Indian Settlement means an area that is named and described in column 2 of the schedule. (établissement indien)
reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve)
Application
This Order applies to any Indian Settlement until the time when the area of that Indian Settlement is set aside, in whole or in part, as a reserve by Order of the Governor in Council.
Income Tax
Interpretation
For the purposes of this Part, tax means tax imposed under Parts I, I.1 and I.2 of the Income Tax Act.
Subject to section 1, all other words and expressions used in this Part have the same meaning as in the Income Tax Act.
Remission of Income Tax
Remission is hereby granted to a taxpayer who is an Indian whose income is situated on an Indian Settlement, in respect of the taxation year set out in column 3 of the schedule in relation to that Indian Settlement and each taxation year after that year, of the amount, if any, by which
the taxes, interest and penalties paid or payable by the taxpayer for the taxation year under the Income Tax Act
exceed
the taxes, interest and penalties that would have been payable by the taxpayer for the taxation year under that Act if the Indian Settlement were a reserve throughout the year.
Goods and Services Tax
Interpretation
For the purposes of this Part, tax means the goods and services tax imposed under Division II of Part IX of the Excise Tax Act.
Subject to section 1, all other words and expressions used in this Part have the same meaning as in Part IX of the Excise Tax Act.
Remission of the Goods and Services Tax
Subject to section 8, remission of the tax paid or payable is hereby granted to an individual who is an Indian who resides on an Indian Settlement and who is the recipient of a taxable supply made on or after the date for remission of the tax set out in column 4 of the schedule, in an amount equal to the amount, if any, by which
the tax paid or payable by the individual
exceeds
the tax that would have been payable by the individual if the Indian Settlement were a reserve.
Subject to section 9, remission of the tax paid or payable is hereby granted to a band that is established on an Indian Settlement and is the recipient of a taxable supply made on or after the date for remission of the tax set out in column 5 of the schedule, in an amount equal to the amount, if any, by which
the tax paid or payable by the band
exceeds
the tax that would have been payable by the band if the Indian Settlement were a reserve.
Condition
Remission under section 6 in respect of tax paid is granted on the condition that an application in writing for the remission be submitted to the Minister of National Revenue within two years after the date on which the tax was paid.
Remission under section 7 in respect of tax paid is granted on the condition that an application in writing for the remission be submitted to the Minister of National Revenue
for tax paid on or after the date for remission of the tax set out in column 5 of the schedule but before the date for remission of the tax set out in column 4, within two years after the latter date; and
for tax paid on or after the date for remission of the tax set out in column 4 of the schedule, within two years after the date on which the tax was paid.
Column 1 Column 2 Column 3 Column 4 Column 5 Item Band Indian Settlement and Legal Description of Settlement Lands Taxation Year Date for Remission of GST for Individual Indians Date for Remission of GST for Bands 1 Nibinamik First Nation Summer Beaver, Ontario: District of Nakina, Ontario (52 degrees 45 minutes north latitude, 88 degrees 35 minutes west longitude) having an area of approximately 3.5 square miles. (Excluded are locations SN 160 and CL 6298, the sites of the old and new schools.) 1995 October 23, 1997 January 1, 1995 2 Long Point First Nation Winneway, Quebec: North-half portion of Lots 50 and 51 Range 8, the whole of Lot 46-5 Range 9 and the south-east corner of Lot 47 Range 9, 51770 CLSR and 59890 CLSR, Township of Devlin, having an area of approximately 47 hectares. 1996 October 23, 1997 January 1, 1996 3 God’s River First Nation God’s River, Manitoba: Parcel 5, Plan 4955 NLTO (situated in projected Township 67, Range 23, East of the principal meridian) having an area of approximately 2.83 acres. 1993 October 23, 1997 January 1, 1993