Rainy River First Nations Settlement Agreement Remission Order (SI/2007-31)

Interpretation

Marginal note:Definitions

• 1 (1) The following definitions apply in this Order.

  Act

  Act means the Excise Tax Act. (Loi)

  additional land

  additional land has the same meaning as in paragraph 1.01(b) of the settlement agreement. (terre nouvelle)

  Rainy River

  Rainy River means the Rainy River First Nations, which is a band as defined in subsection 2(1) of the Indian Act. (Rainy River)

  related supply

  related supply means, as the case may be, a supply or cost described in subparagraph 2(a)(ii), (iii) or (iv) or a corresponding supply or cost in relation to a supply of replacement land. (fourniture connexe)

  replacement land

  replacement land has the same meaning as in paragraph 16.01(c) of the settlement agreement. (terre de remplace- ment)

  reserve

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

  settlement agreement

  settlement agreement means the settlement agreement that was entered into by Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Ontario and Rainy River and that became effective on May 6, 2005. (accord de règlement)

• Marginal note:Other words and expressions

  (2) Any word or expression used in this Order and not defined in subsection (1) has the same meaning as in subsection 123(1) of the Act.

Remission

Marginal note:Additional land

2 Remission is hereby granted to Rainy River of

• (a) the tax paid or payable under Part IX of the Act by Rainy River or its agent in respect of

  • (i) the supply to Rainy River or its agent of additional land so long as the cumulative total of additional land supplied to Rainy River does not exceed the quantity of additional land that Rainy River is entitled to request to be set apart as reserve in accordance with section 4.01 of the settlement agreement,

  • (ii) the supply by way of sale to Rainy River or its agent of tangible personal property that is collateral to a supply of additional land referred to in subparagraph (i),

  • (iii) the supply to or cancellation in favour of Rainy River or its agent of a third party interest in additional land referred to in subparagraph (i) if the third party interest is one that is discharged, released, extinguished, cancelled or acquired in accordance with paragraph 4.40(a) of the settlement agreement, and

  • (iv) any costs incurred by Rainy River or its agent in the context of a transaction described in any of subparagraphs (i) to (iii); and

• (b) any interest and penalties paid or payable by Rainy River or its agent under Part IX of the Act in respect of any transaction described in any of subparagraphs (a)(i) to (iii) or a cost referred to in subparagraph (a)(iv).

Marginal note:Replacement land

• 3 (1) When additional land is replaced by replacement land, remission is hereby granted to Rainy River of the amount determined by the formula

  A - B

  where

  A

  is the amount of the tax and any related interest or penalties paid or payable under Part IX of the Act by Rainy River or its agent in respect of the supply to Rainy River or its agent of the replacement land and any related supply; and

  B

  is the amount of the tax and any related interest or penalties that were remitted under section 2 in respect of the additional land and any related supply.

• Marginal note:Reduction

  (2) The amount that may be remitted under section 2 or subsection (1) in respect of any other additional land or replacement land for which there has been no remission shall be reduced by the absolute value of the amount determined under subsection (1) if that amount is less than zero.

Marginal note:Calculation of land

4 When additional land is replaced by replacement land, the additional land that is replaced is excluded, and the replacement land is included, for the purpose of calculating the cumulative total of additional land referred to in subparagraph 2(a)(i).

Conditions

Marginal note:Conditions

• 5 (1) Remission under this Order is granted on condition that

  • (a) the tax, interest or penalties have not otherwise been rebated, credited, refunded or remitted to any person under the Act or the Financial Administration Act; and

  • (b) the Department of Indian Affairs and Northern Development confirms in writing

    • (i) that the claim for remission is being made with respect to a quantity of additional land or of replacement land, and

    • (ii) if the claim is in respect of replacement land, the legal description of the additional land that is being replaced.

• Marginal note:Application deadlines

  (2) A claim for remission is to be made in writing to the Minister

  • (a) if the claim is related to additional land,

    • (i) in the case of an amount of tax, interest or penalty that was paid, or became due, before the date of the coming into force of this Order, within two years after that date, and

    • (ii) in the case of an amount of tax, interest or penalty that was paid without having become due, or became due, on or after the date of the coming into force of this Order, within two years after the day on which the amount was paid or became due; or

  • (b) if the claim is related to replacement land, within two years after the later of

    • (i) the day on which the replacement land is set apart as reserve, and

    • (ii) the day on which the amount of tax, penalty or interest that is the subject of the claim for remission becomes due or is paid without having become due.