Labrador Innu Settlements Remission Order, 2003

12 Remission granted under section 11 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.