Camp Ipperwash Indian Settlement Remission Order, 2003 (SI/2003-133)

Regulations are current to 2014-04-02

Camp Ipperwash Indian Settlement Remission Order, 2003

SI/2003-133

FINANCIAL ADMINISTRATION ACT

Registration 2003-07-02

Camp Ipperwash Indian Settlement Remission Order, 2003

P.C. 2003-989  2003-06-18

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 Camp Ipperwash Indian Settlement Remission Order, 2003.

INTERPRETATION

 The following definitions apply in this Order.

“band”

“band” has the same meaning as in subsection 2(1) of the Indian Act. (bande)

“Indian”

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

“Indian Settlement”

“Indian Settlement” means the settlement named, and constituting the lands described, in the 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 the Indian Settlement until 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 an Indian, or a band, with income situated on the Indian Settlement, in respect of each taxation year or fiscal period beginning during or after the calendar year 1985, of the amount, if any, by which

  • (a) the taxes, interest and penalties paid or payable by the Indian or band, as the case may be, for the taxation year or fiscal period

exceed

  • (b) the taxes, interest and penalties that would have been payable by that Indian or band 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 subsection 165(1) 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 an Indian or a band that is the recipient of a taxable supply made on or delivered to the Indian Settlement on or after the day on which this Order comes into force in the case of an Indian, and January 1, 1991 in the case of a band, of the amount, if any, 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 at the time the supply was made or delivered.