Indians and the War Lake First Nation Band on the Ilford Indian Settlement Remission Order (SI/94-71)

Short Title

1 This Order may be cited as the Indians and the War Lake First Nation Band on the Ilford Indian Settlement Remission Order.

Interpretation

2 In this Order,

band

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

Ilford Indian Settlement

Ilford Indian Settlement means the settlement that is situated near Ilford in the Province of Manitoba, consisting of parcels of land lettered “A” and “B”, which parcels are shown on a plan of survey of part of unsurveyed township 81 in Range 12, east of the principal meridian and contain 2.89 hectares and 3.89 hectares, respectively, and that is not a reserve; (établissement indien d’Ilford)

Indian

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

reserve

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

PART IIncome Tax

Interpretation

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

• (2) Subject to section 2, all other words and expressions used in this Part have the same meaning as in the Income Tax Act.

Remission of Income Tax

4 Remission is hereby granted to a taxpayer who is an Indian in respect of the 1992 taxation year and each taxation year following that year of the amount, if any, by which the taxes, interest and penalties paid or payable by the taxpayer for the taxation year under the Income Tax Act exceed the taxes, interest and penalties that would have been payable by the taxpayer for the year under the Act if the Ilford Indian Settlement were a reserve throughout the year.

PART IIGoods and Services Tax

Interpretation

• 5 (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 2, 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

6 Subject to section 8, remission is hereby granted to an individual who is an Indian and who is the recipient of a taxable supply made on or after the day on which this Order comes into force of the tax paid or payable, 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 Ilford Indian Settlement were a reserve.

7 Subject to section 8, remission is hereby granted to the War Lake First Nation Band of the tax paid or payable, where the band is the recipient of a taxable supply made on or after January 1, 1992, 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 Ilford Indian Settlement were a reserve.

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.