Non-Profit Grazing Associations (GST) Remission Order (SI/93-10)

Short Title

1 This Order may be cited as the Non-Profit Grazing Associations (GST) Remission Order.

Interpretation

2 In this Order, Act means the Excise Tax Act. (Loi)

Remission

3 Subject to section 4, remission is hereby granted to a non-profit organization of the tax under Part IX of the Act that became payable by it before November 6, 1991, or that was paid by it before that date without having become payable, in respect of property or services acquired or imported by the non-profit organization for consumption, use or supply in the course of a business of the non-profit organization of making supplies of real property for grazing purposes.

Conditions

4 The remission of tax under section 3 is on condition that

• (a) the non-profit organization is not entitled to an input tax credit under Part IX of the Act;

• (b) the tax has not otherwise been rebated, refunded or remitted;

• (c) the non-profit organization is registered under Part IX of the Act before January 1, 1994 and files an election under section 211 of the Act, to take effect before January 1, 1994, in respect of the real property supplied by that organization for grazing purposes; and

• (d) the non-profit organization applies in writing to the Minister of National Revenue for the remission within four years after

  • (i) the day on which the tax became payable, or

  • (ii) where the tax was paid without having become payable, the day on which the tax was paid.