Indians and Webequie Band on the Webequie Indian Settlement Remission Order

SI/94-70

FINANCIAL ADMINISTRATION ACT

Registration 1994-06-01

Order Respecting the Remission of Certain Income Taxes Paid or Payable by Indians and the Goods and Services Tax Paid or Payable by Indians or by the Webequie Band on the Webequie Indian Settlement

P.C. 1994-800  1994-05-12

His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of certain income taxes paid or payable by Indians and the goods and services tax paid or payable by Indians or by the Webequie band on the Webequie Indian Settlement.

SHORT TITLE

 This Order may be cited as the Indians and Webequie Band on the Webequie Indian Settlement Remission Order.

INTERPRETATION

 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)

“reserve”

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

“Webequie Indian Settlement”

“Webequie Indian Settlement” means the settlement that is situated on Winisk Lake, in the District of Kenora, Patricia Portion, in the Province of Ontario, at 52°, 59′ latitude and 88°, 11′ longitude, that has an area of approximately 27,195 hectares, including the airport lands at the Webequie Airport, and that is not a reserve. (établissement indien de Webequie)

PART IINCOME TAX

Interpretation

  •  (1) For the purposes of this Part, “tax” means tax under Parts I, I.1 and I.2 of the Income Tax Act.

  • (2) Subject to section 2, all other words and expressions used in this Part have the same meaning as in the Income Tax Act.

Remission of Income Tax

 Remission is hereby granted to a taxpayer who is an Indian in respect of the 1992 taxation year and each taxation year following that year of the amount, if any, by which the taxes, interest and penalties paid or payable by the taxpayer for the taxation year under the Income Tax Act exceed the taxes, interest and penalties that would have been payable by the taxpayer for the year under the Act if the Webequie Indian Settlement were a reserve throughout the year.

PART IIGOODS AND SERVICES TAX

Interpretation

  •  (1) For the purposes of this Part, “tax” means the goods and services tax imposed under Division II of Part IX of the Excise Tax Act.

  • (2) Subject to section 2, all other words and expressions used in this Part have the same meaning as in Part IX of the Excise Tax Act.

Remission of the Goods and Services Tax

 Subject to section 8, remission is hereby granted to an individual who is an Indian and who is the recipient of a taxable supply made on or after the day on which this Order comes into force, of the tax paid or payable in an amount equal to the amount, if any, by which

  • (a) the tax paid or payable by the individual

exceeds

  • (b) the tax that would have been payable by the individual, if the Webequie Indian Settlement were a reserve.

 Subject to section 8, remission is hereby granted to the Webequie band of the tax paid or payable, where the band is the recipient of a taxable supply made on or after January 1, 1992, in an amount equal to the amount, if any, by which

  • (a) the tax paid or payable by the band

exceeds

  • (b) the tax that would have been payable by the band if the Webequie Indian Settlement were a reserve.

Condition

 Remission under sections 6 and 7 in respect of tax paid is granted on condition that an application in writing for the remission be submitted to the Minister of National Revenue within four years after the day on which the tax was paid.