Indians and the War Lake First Nation Band on the Ilford Indian Settlement Remission Order

Order Respecting the Remission of Certain Income Taxes Paid or Payable by Indians and the Goods and Services Tax Paid or Payable by Indians or by the War Lake First Nation Band on the Ilford Indian Settlement His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)* of the Financial Administration Act, to make the annexed Order respecting the remission of certain income taxes paid or payable by Indians and the goods and services tax paid or payable by Indians or by the War Lake First Nation Band on the Ilford Indian Settlement. S.C. 1991, c. 24, s. 7(2) This Order may be cited as the Indians and the War Lake First Nation Band on the Ilford Indian Settlement Remission Order. In this Order, band has the same meaning as in subsection 2(1) of the Indian Act; (bande) Ilford Indian Settlement means the settlement that is situated near Ilford in the Province of Manitoba, consisting of parcels of land lettered “A” and “B”, which parcels are shown on a plan of survey of part of unsurveyed township 81 in Range 12, east of the principal meridian and contain 2.89 hectares and 3.89 hectares, respectively, and that is not a reserve; (établissement indien d’Ilford) Indian has the same meaning as in subsection 2(1) of the Indian Act; (Indien) reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve) For the purposes of this Part, tax means tax under Parts I, I.1 and I.2 of the Income Tax Act. Subject to section 2, all other words and expressions used in this Part have the same meaning as in the Income Tax Act. Remission is hereby granted to a taxpayer who is an Indian in respect of the 1992 taxation year and each taxation year following that year of the amount, if any, by which the taxes, interest and penalties paid or payable by the taxpayer for the taxation year under the Income Tax Act exceed the taxes, interest and penalties that would have been payable by the taxpayer for the year under the Act if the Ilford Indian Settlement were a reserve throughout the year. For the purposes of this Part, tax means the goods and services tax imposed under Division II of Part IX of the Excise Tax Act. Subject to section 2, all other words and expressions used in this Part have the same meaning as in Part IX of the Excise Tax Act. Subject to section 8, remission is hereby granted to an individual who is an Indian and who is the recipient of a taxable supply made on or after the day on which this Order comes into force of the tax paid or payable, in an amount equal to the amount, if any, by which the tax paid or payable by the individual exceeds the tax that would have been payable by the individual if the Ilford Indian Settlement were a reserve. Subject to section 8, remission is hereby granted to the War Lake First Nation Band of the tax paid or payable, where the band is the recipient of a taxable supply made on or after January 1, 1992, in an amount equal to the amount, if any, by which the tax paid or payable by the band the tax that would have been payable by the band if the Ilford Indian Settlement were a reserve. Remission under sections 6 and 7 in respect of tax paid is granted on condition that an application in writing for the remission be submitted to the Minister of National Revenue within four years after the day on which the tax was paid.