Saskatchewan Indian Federated College Remission Order, 2003 (SI/2003-122)

Interpretation

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)

Indian Settlement

Indian Settlement means the settlement named, and constituting the lands described, in the schedule. (établissement indien)

reserve

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

Application

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

PART 1Income Tax

Interpretation

3 In this Part,

• (a) tax means a tax imposed under Part I, I.1 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.

Remission of Income Tax

4 Remission is hereby granted to an Indian, or a band, with income situated on the Indian Settlement, in respect of each taxation year or fiscal period beginning during or after the calendar year 2000, 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 the Indian Settlement had been a reserve throughout that taxation year or fiscal period.

PART 2Goods and Services Tax

Interpretation

5 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.

Remission of the Goods and Services Tax

6 Subject to sections 7 and 8, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Indian Settlement on or after the day on which this Order comes into force in the case of an Indian, and January 1, 2000 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 the Indian Settlement had been a reserve at the time the supply was made or delivered.

Conditions

7 Remission granted to an Indian under section 6 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 day on which the tax was paid.

8 Remission granted to a band under section 6 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;

• (b) in respect of tax paid on or after January 1, 2000 but before the day on which this Order comes into force, a written claim for the remission is made to the Minister of National Revenue within two years after the day on which this Order comes into force; and

• (c) in respect of tax paid on or after the day on which this Order comes into force, a written claim for the remission is made to the Minister of National Revenue within two years after the day on which the tax was paid.