This Order grants tax remission for certain taxpayers and recipients connected to Indian Settlements, subject to schedule dates, conditions, and claim deadlines.
Indian Settlements Remission Order (2000) 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 National Revenue, pursuant to subsection 23(2)a of the Financial Administration Act, hereby makes the annexed Indian Settlements Remission Order (2000). S.C. 1991, c. 24, s. 7(2) The following definitions apply in this Order. Indian Settlement means a settlement named in column 1 of Schedule 1 and described in column 2 of that Schedule. (établissement indien) reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve) This Order applies in respect of an Indian Settlement until all or part of the lands constituting that Indian Settlement are set apart as a reserve by an order of the Governor in Council. In this Part, tax means a tax imposed under Part I, I.1 or I.2 of the Income Tax Act; and all other words and expressions not otherwise defined in section 1 have the same meaning as in the Income Tax Act. Remission is hereby granted to a taxpayer whose income is situated on an Indian Settlement, in respect of each taxation year or fiscal period beginning during or after the year set out in column 2 of Schedule 2 in respect of that Indian Settlement, of any amount by which the taxes, interest and penalties paid or payable by the taxpayer for the taxation year or fiscal period exceed the taxes, interest and penalties that would have been payable by the taxpayer for the taxation year or fiscal period if the Indian Settlement had been a reserve throughout that taxation year or fiscal period. tax means the goods and services tax imposed under Division II of Part IX of the Excise Tax Act; and all other words and expressions not otherwise defined in section 1 have the same meaning as in Part IX of the Excise Tax Act. Subject to sections 7 and 8, remission is hereby granted to a recipient of a taxable supply made on or delivered to an Indian Settlement on or after the date set out in column 3 or 4 of an item of Schedule 2, as the case may be, of tax paid or payable by that person in an amount equal to any amount by which the tax paid or payable by the recipient exceeds the tax that would have been payable by the recipient if the Indian Settlement had been a reserve. Remission under section 6 is granted to an individual if the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or the Financial Administration Act; and a claim for the remission is made to the Minister of National Revenue within two years after the day on which the tax was paid or became payable. Remission under section 6 is granted to a person other than an individual if the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or the Financial Administration Act; in respect of tax paid on or after the date set out in column 4 of an item of Schedule 2 but before the date set out in column 3 of that item, a claim for the remission is made to the Minister of National Revenue within two years after the latter date; and in respect of tax paid on or after the date set out in column 3 of an item of Schedule 2, a claim for the remission is made to the Minister of National Revenue within two years after the date on which the tax was paid.