Nisga’a Final Agreement Indian Remission Order (SI/2000-39)

Regulations are current to 2017-10-13

Nisga’a Final Agreement Indian Remission Order

SI/2000-39

FINANCIAL ADMINISTRATION ACT

Registration 2000-05-24

Nisga’a Final Agreement Indian Remission Order

P.C. 2000-664 2000-05-05

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 Finance, pursuant to subsection 23(2)Footnote a of the Financial Administration Act, hereby makes the annexed Nisga’a Final Agreement Indian Remission Order.

Definitions

 The following definitions apply in this Order.

former reserve lands

former reserve lands means lands described in paragraph 2(b) of Chapter 3 of the Nisga’a Final Agreement that are within Nisga’a Lands. (anciennes terres de réserve)

Indian

Indian has the same meaning as in subsection 2(1) of the Indian Act. (Indien)

Nisga’a Final Agreement

Nisga’a Final Agreement has the same meaning as in subsection 2(1) of the Nisga’a Final Agreement Act. (Accord définitif nisga’a)

Nisga’a Lands

Nisga’a Lands has the same meaning as in Chapter 1 of the Nisga’a Final Agreement. (Terres Nisga’a)

Remission

 Subject to section 3, remission is hereby granted of any tax imposed or levied in respect of

  • (a) the estate or interest of an Indian in former reserve lands;

  • (b) the personal property of an Indian situated on former reserve lands; and

  • (c) an Indian’s ownership, occupation, possession or use of any property referred to in paragraph (a) or (b).

Conditions

 Remission under section 2 is granted only where

  • (a) the tax has not otherwise been rebated, refunded or remitted; and

  • (b) the property referred to in paragraph 2(a) or (b), or the Indian in respect of the ownership, occupation, possession or use of the property referred to in paragraph 2(a) or (b), would, but for the Nisga’a Final Agreement, be exempt from taxation by reason of the applicability of section 87 of the Indian Act.

Application

 The remission is applicable during the period beginning on the day on which the Nisga’a Final Agreement Act comes into force and ending on

  • (a) May 31, 2008, in the case of transaction taxes; and

  • (b) December 31, 2012, in the case of all other taxes.

 
Date modified: