Indian Settlements Remission Order (2000) (SI/2000-69)

Regulations are current to 2017-09-27

Indian Settlements Remission Order (2000)

SI/2000-69

FINANCIAL ADMINISTRATION ACT

Registration 2000-08-16

Indian Settlements Remission Order (2000)

P.C. 2000-1112  2000-07-27

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)Footnote a of the Financial Administration Act, hereby makes the annexed Indian Settlements Remission Order (2000).

Interpretation

 The following definitions apply in this Order.

Indian Settlement

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

reserve

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

Application

 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 1Income Tax

Interpretation

 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

 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

exceed

  • (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.

PART 2Goods and Services Tax

Interpretation

 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

 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

exceeds

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

Conditions

 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.

 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)

ItemColumn 1Column 2
1Alexander SettlementAll 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.
2Fox Creek SettlementAll 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.
3Fort Assiniboine SettlementAll 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.
4Loon River SettlementAll 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.
5Loon Prairie SettlementAll 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)

Column 1Column 2Column 3Column 4
ItemIndian SettlementTaxation YearDate for Remission of Goods and Services Tax for IndividualsDate for Remission of Goods and Services Tax for Persons other than Individuals
1Alexander Settlement1998[Insert Date of Order]January 1, 1998
2Fox Creek Settlement1998[Insert Date of Order]January 1, 1998
3Fort Assiniboine Settlement1998[Insert Date of Order]January 1, 1998
4Loon River Settlement1994[Insert Date of Order]January 1, 1994
5Loon Prairie Settlement1994[Insert Date of Order]January 1, 1994
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