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  1. Indian Income Tax Remission Order - SI/93-44 (Section 2)
    Order Respecting the Remission of Income Tax Paid or Payable on Income from Employers Residing on Reserves and Indian Settlements and on Certain Unemployment Insurance Benefits Received by Indians

    2 In this Order,

    Indian

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

    Indian settlement

    Indian settlement has the same meaning as in section 2 of the Indians and Bands on certain Indian Settlements Remission Order; (établissement indien)

    reserve

    reserve means

    • (a) a reserve as defined in subsection 2(1) of the Indian Act,

    • (b) Category IA land or Category IA-N land as defined in subsection 2(1) of the Cree-Naskapi (of Quebec) Act, and

    • (c) Sechelt lands as defined in subsection 2(1) of the Sechelt Indian Band Self-Government Act. (réserve)


  2. Indian Income Tax Remission Order - SI/93-44 (Section 3)
    Order Respecting the Remission of Income Tax Paid or Payable on Income from Employers Residing on Reserves and Indian Settlements and on Certain Unemployment Insurance Benefits Received by Indians

    • [...]

    • (3) Subsections (1) and (2) apply to the 1992, 1993 and 1994 taxation years except that, in its application to the 1994 taxation year, paragraph (1)(a) shall be read as follows:

      [...]

    [...]


  3. Indian Income Tax Remission Order - SI/93-44 (Section 1)
    Order Respecting the Remission of Income Tax Paid or Payable on Income from Employers Residing on Reserves and Indian Settlements and on Certain Unemployment Insurance Benefits Received by Indians

    1 This Order may be cited as the Indian Income Tax Remission Order.


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