Vol. 134, No. 11— May 24, 2000

Registration
SI/2000-39 24 May, 2000

FINANCIAL ADMINISTRATION ACT

Nisga'a Final Agreement Indian Remission Order

P.C. 2000-664 5 May, 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 Finance, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act, hereby makes the annexed Nisga'a Final Agreement Indian Remission Order.

NISGA'A FINAL AGREEMENT INDIAN REMISSION ORDER

DEFINITIONS

1. The following definitions apply in this Order.

"former reserve lands" means lands described in paragraph 2(b) of Chapter 3 of the Nisga'a Final Agreement that are within Nisga'a Lands. (anciennes terres de réserve)

"Indian" has the same meaning as in subsection 2(1) of the Indian Act. (Indien)

"Nisga'a Final Agreement" has the same meaning as in subsection 2(1) of the Nisga'a Final Agreement Act. (Accord définitif nisga'a)

"Nisga'a Lands" has the same meaning as in Chapter 1 of the Nisga'a Final Agreement. (Terres Nisga'a)

REMISSION

2. Subject to section 3, remission is hereby granted of any tax imposed or levied in respect of

(a) the estate or interest of an Indian in former reserve lands;

(b) the personal property of an Indian situated on former reserve lands; and

(c) an Indian's ownership, occupation, possession or use of any property referred to in paragraph (a) or (b).

CONDITIONS

3. Remission under section 2 is granted only where

(a) the tax has not otherwise been rebated, refunded or remitted; and

(b) the property referred to in paragraph 2(a) or (b), or the Indian in respect of the ownership, occupation, possession or use of the property referred to in paragraph 2(a) or (b), would, but for the Nisga'a Final Agreement, be exempt from taxation by reason of the applicability of section 87 of the Indian Act.

APPLICATION

4. The remission is applicable during the period beginning on the day on which the Nisga'a Final Agreement Act comes into force and ending on

(a) May 31, 2008, in the case of transaction taxes; and

(b) December 31, 2012, in the case of all other taxes.

EXPLANATORY NOTE

(This note is not part of the Order.)

Under sections 7 to 9 of Chapter 16 of the Nisga'a Final Agreement, as ratified by the Nisga'a Final Agreement Act which received Royal Assent on April 13, 2000, Her Majesty is required to remit transaction taxes and other taxes for a period of eight years and twelve years, respectively. This remission order is made to fulfill these requirements.

The Remission Order applies to Indians, their estates or interests in and personal property situated on Nisga'a Lands identified in Appendix A-4 of the Nisga'a Final Agreement that were reserves prior to the effective date of the Nisga'a Final Agreement.

Footnote a

S.C. 1991, c. 24, s. 7(2)

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