5. Remission is hereby granted to an Indian, or a band, with income situated on an Innu Settlement, in respect of each taxation year or fiscal period beginning during or after the calendar year 2002 of the amount, if any, by which

• (a) the taxes, interest and penalties paid or payable by the Indian or band, as the case may be, for the taxation year or fiscal period

exceed

• (b) the taxes, interest and penalties that would have been payable by that Indian or band for the taxation year or fiscal period if, throughout that taxation year or fiscal period the Innu Settlement had been a reserve.

6. In this Part,

• (a) “tax” means the goods and services tax imposed under subsection 165(1) of the Excise Tax Act; and

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

7. Subject to section 9, remission is hereby granted to an Innu First Nation that is the recipient of a taxable supply made on or delivered to an Innu Settlement on or after January 1, 2002 and on or before November 20, 2002 of the amount, if any, by which

• (a) the tax paid or payable by the recipient

exceeds

• (b) the tax that would have been payable by the recipient if, at the time when the supply was made or delivered,

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

  • (ii) the Innu First Nation had been a band.

8. Subject to section 9, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to an Innu Settlement on or after November 21, 2002 in the case of an Indian, and on or after January 1, 2002 in the case of a band, of the amount, if any, by which

• (a) the tax paid or payable by the recipient

exceeds

• (b) the tax that would have been payable by the recipient if, at the time when the supply was made or delivered, the Innu Settlement had been a reserve.

9. Remission granted under sections 7 and 8 is on condition that

• (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or under the Financial Administration Act; and

• (b) in respect of tax paid, a written claim for the remission is made to the Minister of National Revenue within two years after the later of

  • (i) the day on which the tax was paid, and

  • (ii) the day on which this Order comes into force.