Labrador Innu Settlements Remission Order, 2003 (SI/2003-134)

Regulations are current to 2014-10-15 and last amended on 2007-10-25. Previous Versions

Labrador Innu Settlements Remission Order, 2003

SI/2003-134

FINANCIAL ADMINISTRATION ACT

Registration 2003-07-02

Labrador Innu Settlements Remission Order, 2003

P.C. 2003-990 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 Labrador Innu Settlements 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)

“Innu”

“Innu” means a person described in section 3 of the Sheshatshiu Innu First Nation Band Order or section 3 of the Mushuau Innu First Nation Band Order. (Innu)

“Innu First Nations”

“Innu First Nations” means those bodies described in section 2 of the Sheshatshiu Innu First Nation Band Order and section 2 of the Mushuau Innu First Nation Band Order. (Première nation innue)

“Innu Settlement”

“Innu Settlement” means a settlement named, and constituting the corresponding lands described, in the schedule. (établissement innu)

“reserve”

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

APPLICATION

 This Order applies in respect of an Innu Settlement until lands constituting that Innu 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 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 Innu, or an Innu First Nation, with income situated on an Innu Settlement, in respect of the taxation year 2002 or any fiscal period beginning during the calendar year 2002, of the amount, if any, by which

  • (a) the taxes, interest and penalties paid or payable by the Innu or Innu First Nation, as the case may be, for that taxation year or fiscal period

exceed

  • (b) the taxes, interest and penalties that would have been payable by that Innu or Innu First Nation for that taxation year or fiscal period if, throughout that year or fiscal period

    • (i) the Innu Settlement had been a reserve,

    • (ii) in the case of an Innu, that Innu had been an Indian, and

    • (iii) in the case of an Innu First Nation, that Innu First Nation had been a band.

 Remission is hereby granted to an Indian, or a band, with income situated on an Innu Settlement, in respect of each taxation year or fiscal period beginning during or after the calendar year 2002 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, throughout that taxation year or fiscal period the Innu Settlement had been a reserve.

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 section 9, remission is hereby granted to an Innu First Nation that is the recipient of a taxable supply made on or delivered to an Innu Settlement on or after January 1, 2002 and on or before November 20, 2002 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, at the time when the supply was made or delivered,

    • (i) the Innu Settlement had been a reserve, and

    • (ii) the Innu First Nation had been a band.

 Subject to section 9, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to an Innu Settlement on or after November 21, 2002 in the case of an Indian, and on or after January 1, 2002 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, at the time when the supply was made or delivered, the Innu Settlement had been a reserve.

Conditions

 Remission granted under sections 7 and 8 is on condition that

  • (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or under the Financial Administration Act; and

  • (b) in respect of tax paid, a written claim for the remission is made to the Minister of National Revenue within two years after the later of

    • (i) the day on which the tax was paid, and

    • (ii) the day on which this Order comes into force.

PART 3TAX IN A PARTICIPATING PROVINCE

Interpretation

 In this Part,

  • (a“tax” means the tax in a participating province imposed under subsection 165(2) 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.

  • SI/2005-88, s. 1.

Remission of the Tax in a Participating Province

 Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Natuashish Settlement named in the schedule during the period beginning on January 1, 2003 and ending on December 10, 2003 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, at the time when the supply was made or delivered, the Natuashish Settlement had been a reserve.

  • SI/2005-88, s. 1.

 Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Sheshatshiu Settlement described in the schedule during the period beginning on January 1, 2006 and ending on November 22, 2006 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, at the time when the supply was made or delivered, the Sheshatshiu Settlement had been a reserve.

  • SI/2007-100, s. 1.

Conditions

 The remission granted under section 11 or 11.1 is on condition that

  • (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or under the Financial Administration Act; and

  • (b) in respect of tax paid, a written claim for the remission is made to the Minister of National Revenue within two years after the later of

    • (i) the day on which the tax was paid, and

    • (ii) the day on which this Part comes into force.

  • SI/2005-88, s. 1;
  • SI/2007-100, s. 2.

SCHEDULESections 1, 11 and 11.1

Sheshatshiu Settlement

All that parcel of land situated and being in the Electoral District of Lake Melville in the Province of Newfoundland and Labrador as shown on a plan of survey certified by Neil E. Parrott, CLS, NLS, dated March 31, 2000, a copy of which is recorded in the Atlantic Office of Natural Resources Canada, Legal Surveys Division as Plan No. 2001-002 RSAtl.; said parcel being more precisely described as follows:

Commencing at a point marked IR1 on the above noted plan, said point being located on the Ordinary High Water Mark of Lake Melville;

Thence on a bearing of S00-35-58W, a distance of 106.88 metres along the North West Point Portage to a point marked IR2 on the northerly boundary of the road to North West Point;

Thence on a bearing of S23-05-51W, a distance of 30.48 metres to a point marked IR3 on the southerly boundary of the said road to North West Point;

Thence on a bearing of S15-55-40W, a distance of 66.20 metres to a point marked IR4 on the westerly boundary of the North West Point Portage;

Thence on a bearing of S01-16-46W, a distance of 59.94 metres to a point marked IR5;

Thence on a bearing of S19-07-19W, a distance of 45.68 metres to a point marked IR6;

Thence on a bearing of S04-40-54W, a distance of 163.19 metres to a point marked IR7;

Thence on a bearing of S16-12-11E, a distance of 58.25 metres to a point marked IR8;

Thence on a bearing of S09-42-32E, a distance of 126.93 metres to a point marked IR9;

Thence on a bearing of S19-09-06W, a distance of 767.95 metres to a point marked IR10;

Thence on a bearing of S72-28-16W, a distance of 337.83 metres to a point marked IR11;

Thence on a bearing of N55-10-47W, a distance of 1000.00 metres to a point marked IR12;

Thence on a bearing of N55-10-47W, a distance of 843.78 metres to a point marked IR13;

Thence on a bearing of N47-10-48W, a distance of 790.05 metres to a point marked IR14;

Thence on a bearing of N00-37-57E, a distance of 269.91 metres to a point marked IR15;

Thence on a bearing of N00-12-06E, a distance of 476.23 metres to a point marked IR16;

Thence on a bearing of N00-12-04E, a distance of 573.56 metres to a point marked IR17;

Thence on a bearing of N00-08-27E, a distance of 471.17 metres to a point marked IR18;

Thence on a bearing of N04-59-52E, a distance of 85.18 metres to a point marked IR19 located on the southerly boundary of the Newfoundland and Labrador Hydro Easement;

Thence on a bearing of N04-59-52E, a distance of 20.02 metres to a point marked IR20 located on the northerly boundary of the Newfoundland and Labrador Hydro Easement;

Thence on a bearing of N04-59-51E, a distance of 27.50 metres to a point marked IR21 located on the southerly boundary of Route 520 leading to Northwest River;

Thence on a bearing of N04-59-52E, a distance of 30.65 metres to a point marked IR22 located on the northerly boundary of the said Route 520;

Thence on a bearing of N05-00-20E, a distance of 394.16 metres to a point marked IR23 located on the Ordinary High Water Mark of the Waters of Little Lake;

Thence along the said Ordinary High Water Mark in an easterly and southerly direction a distance of 4252 metres, more or less, to the point marked IR1 and being the place of commencement.

The above parcel, excluding the area of Route 520 as described below, contains an area of 688.941 hectares.

Saving and Excepting the following parcels:

Firstly:

All that parcel of land shown as Highway Route 520 on a plan of Survey prepared by Neil Parrott, CLS, NLS, dated March 31, 2000, a copy of which is recorded in the Atlantic Office of Natural Resources Canada, Legal Surveys Division as Plan No. 2001-002 RS Atl., said parcel being more precisely described as follows:

Beginning on the southerly boundary of Route 520 at an Iron Bar shown as IR21 on the above noted plan;

Thence on a bearing of N04-59-52E a distance of 30.65 metres to a capped Iron Bar IR22;

Thence on a bearing of N88-52-36E a distance of 311.40 metres to an Iron Bar;

Thence on a curve to the left having a Radius of 399.69 metres and an Arc of 286.50 metres to an Iron Bar;

Thence on a bearing N47-48-20E a distance of 130.92 metres;

Thence on a curve to the left having a Radius of 498.76 metres and an Arc of 122.76 metres to an Iron Bar;

Thence on a curve to the left having a Radius of 266.59 metres and an Arc of 173.20 metres to an Iron Bar;

Thence on a bearing of N01-48-09W a distance of 117.22 metres to an Iron Bar marked IR24 located on the Ordinary High Water Mark of Lake Melville;

Thence along the Ordinary High Water Mark of Lake Melville a distance of 30.52 metres to an Iron Bar;

Thence on a bearing of S01-48-09E a distance of 115.74 metres to an Iron Bar;

Thence on a curve to the right having a Radius of 297.07 metres and an Arc of 177.85 metres to an Iron Bar:

Thence on a bearing of S34-23-14W a distance of 30.50 metres;

Thence on a curve to the right having a Radius of 529.24 metres and an Arc of 113.99 metres to an Iron Bar;

Thence on a bearing of S47-48-20W a distance of 130.92 metres to an Iron Bar;

Thence on a curve to the right having a Radius of 430.17 metres and an Arc of 308.35 metres to an Iron Bar;

Thence on a bearing of S88-52-36W a distance of 311.40 metres to an Iron Bar marked IR21 and the place of beginning.

Secondly:

All that parcel of land owned by Mrs. Cecil Blake as shown on a plan of survey prepared by Neil Parrott, CLS, NLS, and dated December 23, 2001 and more particularly described as follows:

Beginning at an Iron Bar shown as #149 on the above noted plan;

Thence on a bearing of N27-45-40W a distance of 2.35 metres to an Iron Bar #148;

Thence on a bearing of N26-32-20W a distance of 31.07 metres to an Iron Bar #147;

Thence on a bearing of N25-40-02W a distance of 55.98 metres to an Iron Bar #146;

Thence on a bearing of N26-38-55W a distance of 3.18 metres to an Iron Bar #508;

Thence on a bearing of N70-05-00E a distance of 15.57 metres to an Iron Bar #511;

Thence on a bearing of N70-05-00E a distance of 72.78 metres to an Iron Bar #518;

Thence on a bearing of N70-05-00E a distance of 80.46 metres to an Iron Bar #509;

Thence on a bearing of N70-05-00E a distance of 8.14 metres to an Iron Bar #816;

Thence following a line parallel to and 20 metre distance from the Ordinary High Water Mark of Lake Melville to an Iron Bar #510. Said Iron Bar being a straight line bearing of S21-12-09E and a distance of 89.12 metres from Iron Bar #816;

Thence on a bearing of S69-05-00W a distance of 169.09 metres to Iron Bar #149 and the place of beginning;

The above parcel contains an area of 1.561 hectares.

Thirdly:

All that parcel of land owned by Judith Norman as shown on a plan of survey prepared by Neil Parrott, CLS, NLS, and dated December 23, 2001 and being more particularly described as follows:

Beginning at an Iron Bar shown as #513 on the above noted plan of survey;

Thence on a bearing of N22-25-40W a distance of 53.16 metres to an Iron Bar #514;

Thence on a bearing of N61-44-27E a distance of 37.64 metres to an Iron Bar #521;

Thence on a bearing of N61-44-27E a distance of 37.30 metres to an Iron Bar #515;

Thence on a bearing of S22-28-31E a distance of 64.58 metres to an Iron Bar #516;

Thence on a bearing of S70-29-27W a distance of 74.70 metres to an Iron Bar #513 and the place of beginning;

The above parcel contains an area of 0.439 hectares.

Fourthly:

All that parcel of land claimed by Ira Blake (Crown Land Application #73794) and shown as lot #134 on a plan of survey prepared by Neil Parrott, CLS, NLS, and dated December 23, 2001 and being more particularly described as follows:

Beginning at an Iron Bar shown as #518 on the above noted plan of survey;

Thence on a bearing of N24-20-20W a distance of 14.18 metres to an Iron Bar;

Thence on a bearing of N24-20-20W a distance of 7.49 metres to an Iron Bar;

Thence on a bearing of N70-29-27E a distance of 74.70 metres to an Iron Bar;

Thence on a bearing of S20-49-32E a distance of 14.15 metres to an Iron Bar;

Thence on a bearing of S74-10-13W a distance of 27.69 metres to an Iron Bar;

Thence on a bearing of S59-02-41W a distance of 46.49 metres to an Iron Bar #518 and the place of beginning.

The above parcel contains an area of 0.116 hectares.

Fifthly:

All that parcel of land claimed by Mrs. Cecil Blake and shown as Lot #135 on a plan of survey prepared by Neil Parrott, CLS, NLS, and dated December 23, 2001 and being more particularly described as follows:

Beginning at an Iron Bar shown as #518 on the above noted plan;

Thence on a bearing of N70-05-00E a distance of 80.46 metres to an Iron Bar;

Thence on a bearing of N63-03-22W a distance of 10.00 metres to an Iron Bar;

Thence on a bearing of S74-10-13W a distance of 27.69 metres to an Iron Bar;

Thence on a bearing of S59-02-41W a distance of 46.49 metres to Iron Bar #518 and the place of beginning.

The above parcel contains an area of 0.045 hectares.

Sixthly:

All that parcel of land claimed by Mrs. Cecil Blake and shown as Lot #136 on a plan of survey prepared by Neil Parrott, CLS, NLS, and dated December 23, 2001 and being more particularly described as follows:

Beginning at an Iron Bar shown as #518 on the above noted plan;

Thence on a bearing of S70-05-00W a distance of 72.78 metres to an Iron Bar;

Thence on a bearing of N58-55-40E a distance of 73.07 metres to an Iron Bar;

Thence on a bearing of S24-20-20E a distance of 14.18 metres to Iron Bar #518 and the place of beginning.

The above parcel contains an area of 0.051 hectares.

Seventhly:

All that parcel of land granted to Patrick Vickers, being Crown Grant No. 27157 and being recorded in the Crown Lands Records at St. Johns, Newfoundland and Labrador, under Vol. 157 Fol. 107. Premising that all bearings are magnetic the parcel is described in the grant as follows:

Beginning at a point in the westerly limit of the reservation, 10 metres wide, extending along the westerly shoreline of Lake Melville, the said point being the southeast angle of land granted to Kenneth Simms;

Thence running along the said westerly limit of the reservation, on a bearing of S07-46-00W a distance of 30.48 metres, more or less;

Thence running by land in the possession of Rose Gregoire, on a bearing of N89-11-00W a distance of 60.42 metres;

Thence running by Crown Lands on a bearing of N07-05-00E a distance of 32.47 metres, more or less;

Thence running by the aforesaid lands granted by the Crown to Kenneth Simms, on a bearing of S87-17-00E a distance of 60.59 metres, more or less, to the point of beginning.

The above parcel contains an area of 0.189 hectares and is subject to a 6 metre wide pole line easement.

Eighthly:

All that parcel of land now or formerly owned by Raphael Rich, a description of which is recorded as V3667 F254-256 at the Registry of Deeds at St. Johns, Newfoundland and Labrador and which is shown as Lot 330 on a plan of survey prepared by Richard Young, NLS, and which is more particularly described as follows:

Beginning at an Iron Pin on the northeast boundary of Shenum Street;

Thence on a bearing of N56-59-00E a distance of 47.71 metres to an Iron Pin;

Thence on a bearing of N27-39-00W a distance of 30.73 metres to an Iron Pin;

Thence on a bearing of S61-01-00W a distance of 12.27 metres to an Iron Pin;

Thence on a bearing of S55-51-00W a distance of 36.28 metres to an Iron Pin;

Thence on a bearing of S29-09-00E a distance of 30.81 metres to the place of beginning.

The above parcel contains an area of 0.149 hectares and is subject to a pole line easement 5.5 metres wide which crosses the property.

Natuashish Settlement

Parcel 1

All that parcel of land situate and being at Sango Bay in the Electoral District of Torngat Mountains, in the Province of Newfoundland and Labrador, as shown on a plan of survey prepared by N. E. Parrott, CLS, NLS, dated November 30, 2001 and being bound and abutted as follows:

Beginning at a point, said point being an Iron Bar, at the ordinary high water mark to the Waters of Sango Brook, the said point being distant 1767.30 metres, as measured on a bearing of S72-14-46W from Control Monument Davis B, said point having co-ordinates of North 6 197 577.32 metres and East 612 667.72 metres of the Six Degree U.T.M. co-ordinate system;

Thence Westerly following the sinuosity of the said ordinary high water mark to the Waters of Sango Brook, a distance of 8415 metres, more or less, straight line bearing and distance N72-11-54W 5412.96 metres to IR1;

Thence along Provincial Crown Land North on a bearing of N48-37-19E 961.84 metres to IR2;

Thence on a bearing of N85-11-13E 196.47 metres to IR2C;

Thence on a bearing of N85-34-35E 1193.75 metres to IR2D;

Thence on a bearing of N85-34-35E 910.03 metres to IR2B;

Thence on a bearing of N76-56-14E 349.50 metres to IR2A;

Thence on a bearing of N84-10-45E 1135.95 metres to IR3A;

Thence on a bearing of N82-59-12E 921.11 metres to IR3;

Thence on a bearing of S81-52-18E 431.44 metres to IR4;

Thence on a bearing of S80-11-51E 902.32 metres to IR5;

Thence on a bearing of S73-46-29E 1042.84 metres to IR6;

Thence on a bearing of N61-09-38E 549.72 metres to IR7;

Thence on a bearing of N77-41-48E 367.40 metres to IR8;

Thence on a bearing of N55-34-38E 819.42 metres to IR9;

Thence on a bearing of N84-41-36E 232.63 metres to IR10;

Thence on a bearing of N74-23-19E 551.78 metres to IR11;

Thence on a bearing of N65-45-20E 1401.50 metres to IR12;

Thence on a bearing of N24-39-19E 235.23 metres to IRSL;

Thence following the sinuosity of the ordinary high water mark Southerly and Westerly along the Waters of Merrifeld Bay, Daniel Rattle and Sango Bay, a distance of 16717 metres, more or less, to an Iron Bar, straight line bearings and distances, S16-08-36E 2350.81 metres, S06-36-16W 2531.30 metres, S54-20-32W 1765.59 metres, S75-01-40W 2173.51 metres;

Thence along land formerly Edmunds homestead, now Voisey Family, on a bearing of N70-26-07W 94.01 metres to an Iron Bar;

Thence on a bearing of S42-31-53W 67.15 metres to an Iron Bar situated on the ordinary high water mark of Sango Bay;

Thence Westerly following the sinuosity of the ordinary high water mark to the Waters of Sango Bay, a distance of 295 metres, straight line bearing and distance, S65-00-24W 283.12 metres to an Iron Bar;

Thence Westerly and Northerly following the sinuosity of the ordinary high water mark to the Waters of Sango Bay, a distance of 6952 metres, straight line bearings and distances, N11-16-31W 398.15 metres, N11-17-19E 1198.40 metres to an Iron Bar;

Thence Westerly and Northerly following the sinuosity of the ordinary high water mark to the Waters of Sango Pond and Sango Brook, a distance of 9233 metres, more or less, straight line bearing and distance, N72-16-25W 2953.66 metres, more or less, to the point of beginning.

Containing an area of 4265.486 hectares, more or less.

All bearings being referred to the meridian of 63 degrees 00 minute West longitude of the Six Degree Transverse Mercator Projection, NAD 83.

Parcel 2

All that parcel of land situate and being at Sango Bay in the Electoral District of Torngat Mountains, in the Province of Newfoundland and Labrador, shown as Lot 6 on a plan of survey prepared by N. E. Parrott, CLS, NLS, dated March 01, 2002 and being bound and abutted as follows:

Beginning at point marked 768R located on the ordinary high water mark of the Waters of Merrifeld Bay;

Thence on a bearing of N58-39-39E a distance of 137.69 metres into the Waters of Merrifeld Bay to a point marked 601W;

Thence on a bearing of S31-20-21E a distance of 141.23 metres to a point marked 602W;

Thence on a bearing of S58-39-39W a distance of 108.67 metres to a point marked 767R located on the aforesaid ordinary high water mark;

Thence along the ordinary high water mark in a westerly direction to the point marked 768R and being the place of beginning.

The above parcel contains an area of 1.582 hectares.

All bearings being referred to the meridian of 63 degrees 00 minute West longitude of the Six Degree Transverse Mercator Projection, NAD 83.

  • SI/2005-88, s. 2;
  • SI/2007-100, s. 3.