Certain Road Vehicle Supply Remission Order (SI/2001-69)

Regulations are current to 2017-10-13

Certain Road Vehicle Supply Remission Order

SI/2001-69

FINANCIAL ADMINISTRATION ACT

Registration 2001-06-06

Certain Road Vehicle Supply Remission Order

P.C. 2001-896 2001-05-17

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 Certain Road Vehicle Supply Remission Order.

Interpretation

Remission

 Subject to section 3, remission is hereby granted to an Indian of tax paid on the supply of a road vehicle acquired in Quebec during the period beginning on December 1, 1998 and ending on January 31, 2000.

Conditions

 Remission is granted on condition that

  • (a) the road vehicle was acquired by an Indian outside a reserve for the personal use and consumption of the Indian, and, except where the Indian is a small supplier, not for use in a commercial activity of the Indian;

  • (b) the road vehicle was not delivered to a reserve;

  • (c) the tax paid has not been otherwise rebated, refunded or remitted under the Act or the Financial Administration Act; and

  • (d) an application for remission is submitted in writing to the Minister of National Revenue within one year after the coming into force of this Order, together with the following documentation:

    • (i) a copy of the Certificate of Indian Status card issued to the Indian by the Department of Indian Affairs and Northern Development,

    • (ii) a copy of the invoice or agreement relating to the supply of the road vehicle, stating the name and address of the supplier, the date of the supply, the name of the Indian, the value of the consideration paid for the supply and a sufficiently detailed description of the road vehicle, including its vehicle identification number, and

    • (iii) proof that the tax payable on the supply of the road vehicle has been paid.

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