Nisga’a Final Agreement Indian Remission Order (SI/2000-39)

Definitions

1 The following definitions apply in this Order.

former reserve lands

former reserve lands means lands described in paragraph 2(b) of Chapter 3 of the Nisga’a Final Agreement that are within Nisga’a Lands. (anciennes terres de réserve)

Indian

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

Nisga’a Final Agreement

Nisga’a Final Agreement has the same meaning as in subsection 2(1) of the Nisga’a Final Agreement Act. (Accord définitif nisga’a)

Nisga’a Lands

Nisga’a Lands has the same meaning as in Chapter 1 of the Nisga’a Final Agreement. (Terres Nisga’a)

Remission

2 Subject to section 3, remission is hereby granted of any tax imposed or levied in respect of

• (a) the estate or interest of an Indian in former reserve lands;

• (b) the personal property of an Indian situated on former reserve lands; and

• (c) an Indian’s ownership, occupation, possession or use of any property referred to in paragraph (a) or (b).

Conditions

3 Remission under section 2 is granted only where

• (a) the tax has not otherwise been rebated, refunded or remitted; and

• (b) the property referred to in paragraph 2(a) or (b), or the Indian in respect of the ownership, occupation, possession or use of the property referred to in paragraph 2(a) or (b), would, but for the Nisga’a Final Agreement, be exempt from taxation by reason of the applicability of section 87 of the Indian Act.

Application

4 The remission is applicable during the period beginning on the day on which the Nisga’a Final Agreement Act comes into force and ending on

• (a) May 31, 2008, in the case of transaction taxes; and

• (b) December 31, 2012, in the case of all other taxes.