1. The following definitions apply in this Order.

“band”

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

“Indian”

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

“Innu”

“Innu” means a person described in section 3 of the Sheshatshiu Innu First Nation Band Order or section 3 of the Mushuau Innu First Nation Band Order. (Innu)

“Innu First Nations”

“Innu First Nations” means those bodies described in section 2 of the Sheshatshiu Innu First Nation Band Order and section 2 of the Mushuau Innu First Nation Band Order. (Première nation innue)

“Innu Settlement”

“Innu Settlement” means a settlement named, and constituting the corresponding lands described, in the schedule. (établissement innu)

“reserve”

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

2. This Order applies in respect of an Innu Settlement until lands constituting that Innu Settlement are set apart as a reserve by an order of the Governor in Council.

3. In this Part,

• (a) “tax” means a tax imposed under Part I or I.2 of the Income Tax Act; and

• (b) all other words and expressions not otherwise defined in section 1 have the same meaning as in the Income Tax Act.

4. Remission is hereby granted to an Innu, or an Innu First Nation, with income situated on an Innu Settlement, in respect of the taxation year 2002 or any fiscal period beginning during the calendar year 2002, of the amount, if any, by which

• (a) the taxes, interest and penalties paid or payable by the Innu or Innu First Nation, as the case may be, for that taxation year or fiscal period

exceed

• (b) the taxes, interest and penalties that would have been payable by that Innu or Innu First Nation for that taxation year or fiscal period if, throughout that year or fiscal period

  • (i) the Innu Settlement had been a reserve,

  • (ii) in the case of an Innu, that Innu had been an Indian, and

  • (iii) in the case of an Innu First Nation, that Innu First Nation had been a band.