AI-assisted research summary: The order grants tax remission to certain Indian taxpayers and related persons for specified employment income and unemployment insurance benefits, if the conditions in the order are met.
Indian Income Tax Remission Order, M.R. 161/93 The Financial Administration Act , C.C.S.M. c. F55 Regulation 161/93 Registered September 7, 1993 bilingual version (HTML) Definitions 1 For the purposes of this remission order, "Act" means The Income Tax Act (Manitoba); («  Loi ») "federal Act" means the Income Tax Act (Canada); (« loi fédérale ») "Indian" has the same meaning as in subsection 2(1) of the Indian Act (Canada); (« Indien ») "Indian settlement" has the same meaning as in section 2 of the Indians and Bands on Certain Indian Settlements Remission Order ; (« établissement indien ») "reserve" means a reserve as defined in subsection 2(1) of the Indian Act (Canada); (« réserve ») Remission in respect of certain employment income 2(1) Remission is hereby granted to a taxpayer who is an Indian of the amounts payable by the taxpayer under the Act, in accordance with Parts I to I.2 of the federal Act, for a taxation year that would not be payable by the taxpayer if, in the calculation of the taxpayer's income for the year, there were not included an amount equal to the product obtained by multiplying the income for the year from each office or employment of the taxpayer by the proportion that (a) the amounts that are required to be included in the computation of the income from that office or employment for the year and that are payable to the taxpayer by an employer residing on a reserve or Indian settlement are of (b) the amounts that are required to be included in the computation of the income from that office or employment for the year. 2(2) Remission is hereby granted to a person for whom the amounts payable under the Act, in accordance with Parts I to I.2 of the federal Act, for a taxation year would be reduced if, in the calculation of the income of the taxpayer referred to in subsection (1) for the year, there were not included the product obtained under that subsection in respect of each office or employment of the taxpayer, of an amount equal to the amount, if any, by which (a) the total amount payable by the person under the Act, in accordance with Parts I to I.2 of the federal Act, for the year exceeds (b) the total amount that would be payable by the person for the year if, in the calculation of the taxpayer's income for the year, there were not included the product obtained under subsection (1) in respect of each office or employment of the taxpayer. 2(3) Subsections (1) and (2) apply to the 1992 and 1993 taxation years. Remission in respect of certain Unemployment Insurance Benefits 3(1) Subject to section 4, remission is hereby granted to a taxpayer who is an Indian of the amounts payable by the taxpayer under the Act, in accordance with Parts I to I.2 of the federal Act, for a taxation year that would not be payable by the taxpayer if, in the calculation of the taxpayer's income for the year for the purpose of an assessment, there were not included an amount equal to the product obtained by multiplying the total of the benefits referred to in subparagraph 56(1)⁠(a)⁠(iv) of the federal Act and included in the calculation of the taxpayer's income for the year for the purpose of an assessment, by the proportion that (a) the income from employment during a relevant qualifying period that was taken into account in determining the amount of those benefits and that is exempt from taxation under subsection 87(1) of the Indian Act (Canada) is of (b) the total income from employment during a relevant qualifying period that was taken into account in determining the amount of those benefits. 3(2) Subject of section 4, remission is hereby granted to a person for whom the amounts payable under the Act, in accordance with Parts I to I.2 of the federal Act, for a taxation year would be reduced if, in respect of the taxpayer referred to in subsection (1), an amount equal to the amount of the product referred to in that subsection were not included in the calculation of the taxpayer's income for the year for the purpose of an assessment, of an amount equal to the amount, if any, by which (a) the total amount payable by the person under the Act, in accordance with Parts I to I.2 of the federal Act, for the year exceeds (b) the total amount that would be payable by the person for the year if, in respect of the taxpayer, an amount equal to the amount of the product referred to subsection (1) were not included in the calculation of the taxpayer's income for the year for the purpose of an assessment. 3(3) Subsections (1) and (2) apply to the 1985 to 1991 taxation years. Condition 4 Remission under subsection 3(1) or 3(2) is granted on condition that an application in writing establishing the applicant's right to that remission be submitted to the Minister of National Revenue.