Indians and Bands on Certain Indian Settlements Remission Order (1997)

SI/97-127

FINANCIAL ADMINISTRATION ACT

Registration 1997-11-12

Indians and Bands on Certain Indian Settlements Remission Order (1997)

P.C. 1997-1529  1997-10-23

His 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 Indians and Bands on Certain Indian Settlements Remission Order (1997).

Interpretation

 The definitions in this section 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 an area that is named and described in column 2 of the schedule. (établissement indien)

reserve

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

Application

 This Order applies to any Indian Settlement until the time when the area of that Indian Settlement is set aside, in whole or in part, as a reserve by Order of the Governor in Council.

PART 1Income Tax

Interpretation

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

  • (2) Subject to section 1, 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 whose income is situated on an Indian Settlement, in respect of the taxation year set out in column 3 of the schedule in relation to that Indian Settlement and each taxation year after that year, of the amount, if any, by which

  • (a) the taxes, interest and penalties paid or payable by the taxpayer for the taxation year under the Income Tax Act

exceed

  • (b) the taxes, interest and penalties that would have been payable by the taxpayer for the taxation year under that Act if the Indian Settlement were a reserve throughout the year.

PART 2Goods 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 1, 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 of the tax paid or payable is hereby granted to an individual who is an Indian who resides on an Indian Settlement and who is the recipient of a taxable supply made on or after the date for remission of the tax set out in column 4 of the schedule, 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 Indian Settlement were a reserve.

 Subject to section 9, remission of the tax paid or payable is hereby granted to a band that is established on an Indian Settlement and is the recipient of a taxable supply made on or after the date for remission of the tax set out in column 5 of the schedule, 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 Indian Settlement were a reserve.

Condition

 Remission under section 6 in respect of tax paid is granted on the condition that an application in writing for the remission be submitted to the Minister of National Revenue within two years after the date on which the tax was paid.

 Remission under section 7 in respect of tax paid is granted on the condition that an application in writing for the remission be submitted to the Minister of National Revenue

  • (a) for tax paid on or after the date for remission of the tax set out in column 5 of the schedule but before the date for remission of the tax set out in column 4, within two years after the latter date; and

  • (b) for tax paid on or after the date for remission of the tax set out in column 4 of the schedule, within two years after the date on which the tax was paid.

 
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