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Indians and Bands on certain Indian Settlements Remission Order (SI/92-102)

Regulations are current to 2024-11-11

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Indians and Bands on certain Indian Settlements Remission Order

SI/92-102

FINANCIAL ADMINISTRATION ACT

Registration 1992-06-03

Order Respecting the Remission of Certain Income Taxes Payable by Indians and of the Goods and Services Tax Payable by Indians or by Bands or Designated Corporations on Certain Indian Settlements

P.C. 1992-1052 1992-06-03

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 payable by Indians and of the goods and services tax payable by Indians or by bands or designated corporations on certain Indian settlements.

Short Title

1 This Order may be cited as the Indians and Bands on certain Indian Settlements Remission Order.

Interpretation

2 In this Order,

band

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

designated corporation

designated corporation means the Ouje-Bougoumou Development Corporation or the Ouje-Bougoumou Eenuch Association; (société désignée)

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 the schedule but does not include an area that is

  • (a) a reserve within the meaning of the Indian Act, or

  • (b) Category IA land within the meaning of the Cree-Naskapi (of Quebec) Act; (établissement indien)

reserve

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

PART IIncome Taxes

Interpretation

  • 3 (1) For the purposes of this Part,

    Act

    Act means the Income Tax Act; (Loi)

    tax

    tax means tax under Parts I, I.1 and I.2 of the Act. (impôt)

  • (2) All other words and expressions used in this Part have the same meaning as in the Act.

Remission of Income Tax

4 Remission is hereby granted to a taxpayer who is an Indian in respect of each taxation year after 1992 of the amount, if any, by which the taxes, interest and penalties payable by the taxpayer for the taxation year under the Act exceed the taxes, interest and penalties that would have been payable by the taxpayer for the year under the Act if the Indian settlements were reserves throughout the year.

  • SI/94-145, s. 1

PART IIGoods and Services Tax

Interpretation

  • 5 (1) For the purposes of this Part,

    Act

    Act means the Excise Tax Act; (Loi)

    tax

    tax means the goods and services tax imposed under Division II of Part IX of the Act. (taxe)

  • (2) All other words and expressions used in this Part have the same meaning as in Part IX of the Act.

Remission of the Goods and Services Tax

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

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

exceeds

  • (b) the tax that would have been payable by the individual if the Indian settlements were reserves.

7 Subject to section 8, remission of the tax paid or payable on or after January 1, 1991 is hereby granted to a band or a designated corporation that is the recipient of a taxable supply, in an amount equal to the amount, if any, by which

  • (a) the tax paid or payable by the band or designated corporation under the Act

exceeds

  • (b) the tax that would have been payable by the band or designated corporation if the Indian settlements were reserves.

Condition

8 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.

SCHEDULE(Section 2)Indian Settlements

1 Ouje-Bougoumou, Quebec

The settlement is situated on the north shore of Lake Opémisca, 32 km northwest of Chibougamau, Quebec, in Cuvier Township at 49°55′ latitude and 74°49′ longitude and has an area of 100 km2.

2 Kanesatake (Oka), Quebec

The settlement is situated 25 km northwest of Montreal, on the north side of Des Deux Montagnes Lake, and, for the purposes of this Order, comprises the Village of Oka and the areas in the western portion of the Parish of Oka, known as Côte Sainte-Philomène, Côte Saint-Jean, Côte Saint-Ambroise and Côte Sainte-Germaine-Côte-Sud.

3 Kee-Way-Win Settlement, Ontario

The settlement is situated on the south side of Sandy Lake, in the District of Kenora, Patricia Portion, at 53°4′ latitude and 92°45′ longitude, and has an area of approximately 19 030 hectares.

4 Savant Lake Settlement, Ontario

The settlement is situated on the north side of Kasheweogama Lake in the Township of McCubbin, District of Thunder Bay, at 50°4′ latitude and 90°43′ longitude, and has an area of approximately 5 890 hectares.

5 Long Dog Lake Settlement, Ontario

The settlement is situated on the south side of Long Dog Lake, District of Kenora, Patricia Portion, at 52°28′ latitude and 90°43′ longitude, and has an area of 5 305 hectares.

6 MacDowell Lake Settlement, Ontario

The settlement is situated at the southwest end of MacDowell Lake, District of Kenora, Patricia Portion, at 52°11′ latitude and 92°45′ longitude, and has an area of approximately 4 455 hectares.

7 Slate Falls Settlement, Ontario

The settlement is situated at the northeast end of North Bamaji Lake, District of Kenora, Patricia Portion, at 51°11′ latitude and 91°35′ longitude, and has an area of approximately 6 870 hectares.

8 Aroland Settlement, Ontario

The settlement is situated on both the north and south sides of King’s Highway 643 at Aroland rural community in the Township of Danford, District of Thunder Bay, at 50°14′ latitude and 86°59′ longitude, extends northwards west and north of Esnagami Lake, and has an area of approximately 18 130 hectares.

9 Grandmother’s Point Settlement, Ontario

The settlement is situated at the southwest end of Attawapiskat Lake, in the District of Kenora, Patricia Portion, at 52°14′ latitude and 87°53′ longitude, and has an area of approximately 855 hectares.

10 Cadotte Lake Settlement, Alberta

The settlement is situated 40 miles east of Peace River, Alberta at Cadotte Lake, on highway 686, comprises portions of Townships 86 and 87, within ranges 15, 16 and 17, and also land bordering on Marten Lake in Townships 86 and 87 within ranges 13 and 14, west of the 5th meridian (but excluding all mines and minerals and the beds and shores of the Cadotte and Otter Rivers), and has an area of approximately 14 245 hectares.

11 Fort MacKay, Alberta

The settlement is situated 105 km northwest of Fort McMurray, and comprises the areas of Namur Lake, Namur River and portions of the Hamlet of Fort MacKay. The Hamlet of Fort MacKay is situated on the west side of the Athabaska River and the Fort MacKay Band occupies an area that includes Lots 1 to 7 on Plan 9022250 (but excluding all mines and minerals), as well as a small portion of the East-West Government Road allowance. The Indian settlement has an area of approximately 86.6 hectares.

12 Little Buffalo Settlement, Alberta

The settlement is situated in north central Alberta and surrounding Lubicon Lake, and has an area of approximately 24 505 hectares.

  •  SI/94-46, ss. 2(F), 3(F)

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