Alexander First Nation Treaty Land Entitlement Remission Order (SI/2003-124)

Interpretation

• 1 (1) The following definitions apply in this Order.

  Act

  Act means the Excise Tax Act. (Loi)

  Alexander

  Alexander means the Alexander Indian Band No. 438, also known as Alexander First Nation. (Alexander)

  settlement agreement

  settlement agreement means the Alexander First Nation Treaty Land Entitlement Settlement Agreement executed on October 13, 1998, by Her Majesty the Queen in right of Canada and executed on September 3, 1998, by Alexander. (accord de règlement)

  settlement land

  settlement land means land, and any mines and minerals contained in or under it, purchased or acquired by or on behalf of Alexander in accordance with the settlement agreement. (terre désignée)

  third party interest

  third party interest has the meaning assigned by Article 1.1(cc) of the settlement agreement. (intérêt de tierce partie)

• (2) All other words and expressions not otherwise defined in subsection (1) have the same meaning as in subsection 123(1) of the Act.

Remission of Goods and Services Tax

2 Subject to section 3, remission is hereby granted to Alexander of

• (a) the tax paid or payable under Division II of Part IX of the Act on the value of consideration paid or payable by Alexander or its agent on

  • (i) the supply to Alexander or its agent of an amount of settlement land not exceeding a cumulative total of 10,000 acres,

  • (ii) the supply to or cancellation in favour of Alexander or its agent of a third party interest in settlement land,

  • (iii) the supply to Alexander or its agent of tangible personal property that is situated on settlement land at the time Alexander or its agent acquires an interest in that land, provided that title in the tangible personal property is transferred to Alexander or its agent, and

  • (iv) costs incurred by Alexander or its agent in the context of any of the transactions described in subparagraphs (i) to (iii); and

• (b) interest and penalties paid or payable by Alexander or its agent under Part IX of the Act in respect of any transaction described in paragraph (a).

Conditions

3 Remission is granted on condition that

• (a) the tax, interest and penalties paid or payable under Part IX of the Act have not otherwise been rebated, credited, refunded or remitted to any person under the Act or the Financial Administration Act;

• (b) a claim for the remission is made in writing to the Minister of National Revenue

  • (i) in the case of tax, interest and penalties paid before the date of the coming into force of this Order, within two years after that date, and

  • (ii) in the case of tax, interest and penalties paid on or after the date of the coming into force of this Order, within two years after the day the tax, interest and penalties were paid; and

• (c) Department of Indian Affairs and Northern Development confirms in writing that the claim for remission is being made with respect to settlement land.