AI-assisted research summary: Certain Indians get a remission of income tax, interest, and penalties for 1999 to 2005 if the McIntyre Lands are treated as a reserve for that year, subject to an exception.
McIntyre Lands Income Tax Remission Order Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Indian Affairs and Northern Development and Federal Interlocutor for Métis and Non-Status Indians, pursuant to subsection 23(2)a of the Financial Administration Act, hereby makes the annexed McIntyre Lands Income Tax Remission Order. S.C. 1991, c. 24, s. 7(2) The following definitions apply in this Order. Indian has the same meaning as in subsection 2(1) of the Indian Act. (Indien) McIntyre Lands means the lands described in the Schedule. (terres de McIntyre) reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve) Yukon First Nation Final Agreement means a land claims agreement that is in effect pursuant to the Yukon First Nations Land Claims Settlement Act. (accord définitif d’une première nation du Yukon) Subject to section 3, remission is hereby granted to an Indian in respect of each taxation year from 1999 to 2005 of the amount, if any, by which the tax, interest and penalties paid or payable by the Indian under Parts I, I.1 and I.2 of the Income Tax Act for the year exceeds the tax, interest and penalties that would have been payable by the Indian if the McIntyre Lands had been a reserve throughout that year. This Order does not apply to an Indian who is enrolled throughout a taxation year referred to in section 2 under a Yukon First Nation Final Agreement. FIRSTLY: The whole of Lots numbered 567 to 669 inclusive, in the Hillcrest McIntyre Subdivision, in the City of Whitehorse in the Yukon Territory, as said lots are shown on a plan of survey of record number 66606 in the Canada Lands Surveys Records at Ottawa, a copy of which is filed in the Land Titles Office for the Yukon Land Registration District at Whitehorse under number 58624. SECONDLY: The whole of Lots numbered 791 to 901 inclusive, in the Hillcrest McIntyre subdivision, in the City of Whitehorse in the Yukon Territory, as said lots are shown on a plan of survey of record number 66607 in the Canada Land Surveys Records at Ottawa, a copy of which is filed in the Land Titles Office for the Yukon Land Registration District at Whitehorse under number 58625. THIRDLY: The whole of Lots number 710 to 735 inclusive, 748 to 762 inclusive, 766 to 790 inclusive and 741, in the Hillcrest McIntyre Subdivision, in the City of Whitehorse in the Yukon Territory, as said lots are shown on a plan of survey of record number 66607 in the Canada Lands Surveys Records at Ottawa, a copy of which is filed in the Land Titles Office for the Yukon Land Registration District at Whitehorse under number 58625. FOURTHLY: The whole of Lots number 326 to 566 inclusive, and 671, in the Hillcrest McIntyre Subdivision, in the City of Whitehorse in the Yukon Territory, as said lots are shown on a plan of survey of record number 66606 in the Canada Lands Surveys Records at Ottawa, a copy of which is filed in the Land Titles Office for the Yukon Land Registration District at Whitehorse under number 58624. FIFTHLY: The whole of Lots number 672 to 709 inclusive, 736 to 740 inclusive, 742 to 747 inclusive, and 763 to 765 inclusive, in the Hillcrest McIntyre Subdivision, in the City of Whitehorse in the Yukon Territory, as said lots are shown on a plan of survey of record number 66607 in the Canada Lands Surveys Records at Ottawa, a copy of which is filed in the Land Titles Office for the Yukon Land Registration District at Whitehorse under number 58625.