McIntyre Lands Income Tax Remission Order (SI/2005-128)

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McIntyre Lands Income Tax Remission Order

SI/2005-128

FINANCIAL ADMINISTRATION ACT

Registration 2005-12-14

McIntyre Lands Income Tax Remission Order

P.C. 2005-2230 2005-11-28

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 Indian Affairs and Northern Development and Federal Interlocutor for Métis and Non-Status Indians, pursuant to subsection 23(2)Footnote a of the Financial Administration Act, hereby makes the annexed McIntyre Lands Income Tax Remission Order.

 The following definitions apply in this Order.

Indian

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

McIntyre Lands

McIntyre Lands means the lands described in the Schedule. (terres de McIntyre)

reserve

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

Yukon First Nation Final Agreement

Yukon First Nation Final Agreement means a land claims agreement that is in effect pursuant to the Yukon First Nations Land Claims Settlement Act. (accord définitif d’une première nation du Yukon)

 Subject to section 3, remission is hereby granted to an Indian in respect of each taxation year from 1999 to 2005 of the amount, if any, by which

  • (a) the tax, interest and penalties paid or payable by the Indian under Parts I, I.1 and I.2 of the Income Tax Act for the year

exceeds

  • (b) the tax, interest and penalties that would have been payable by the Indian if the McIntyre Lands had been a reserve throughout that year.

 This Order does not apply to an Indian who is enrolled throughout a taxation year referred to in section 2 under a Yukon First Nation Final Agreement.

  • SI/2008-66, s. 1(F).
 
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