Labrador Innu Settlements Remission Order, 2003 (SI/2003-134)

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)

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)

Application

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.

PART 1Income Tax

Interpretation

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.

Remission of Income Tax

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.

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.

PART 2Goods and Services Tax

Interpretation

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.

Remission of the Goods and Services Tax

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.

Conditions

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.

PART 3Tax in a Participating Province

Interpretation

10 In this Part,

• (a) tax means the tax in a participating province imposed under subsection 165(2) 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 Tax in a Participating Province

11 Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Natuashish Settlement named in the schedule during the period beginning on January 1, 2003 and ending on December 10, 2003 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 Natuashish Settlement had been a reserve.

11.1 Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Sheshatshiu Settlement described in the schedule during the period beginning on January 1, 2006 and ending on November 22, 2006 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 Sheshatshiu Settlement had been a reserve.

Conditions

12 The remission granted under section 11 or 11.1 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 Part comes into force.