Vol. 134, No. 23 — November 8, 2000

Registration
SI/2000-100 8 November, 2000

FINANCIAL ADMINISTRATION ACT

Vuntut Gwitchin First Nation (GST) Remission Order

P.C. 2000-1663 23 October, 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 Vuntut Gwitchin First Nation (GST) Remission Order.

VUNTUT GWITCHIN FIRST NATION (GST) REMISSION ORDER

INTERPRETATION

1. The definitions in this section apply in this Order.

"agreement" means the Vuntut Gwitchin First Nation Self-Government Agreement signed on May 29, 1993, as it read on November 2, 2000. (accord)

"person" has the same meaning as in subsection 123(1) of the Excise Tax Act. (personne)

REMISSION

2. Remission is hereby granted to a person, to the extent and in the manner that a refund of tax paid by the person is provided for in sections 15.7 to 15.11 of the agreement, of tax under Part IX of the Excise Tax Act that was paid by the person during the period beginning on October 1, 1997 and ending on October 31, 2000, on condition that no refund of that tax is payable under section 18.1 of the Yukon First Nations Self-Government Act.

COMING INTO FORCE

3. This Order comes into force on November 2, 2000.

EXPLANATORY NOTE

(This note is not part of the Order.)

In October 1997, Canada and the Vuntut Gwitchin First Nation reached an agreement to amend the Vuntut Gwitchin First Nation Self-Government Agreement to include a GST refund provision for GST paid in the context of their governmental activities. The refund provisions include strict rules which ensure that the refund is only available with respect to purchases made in the context of their government activities that were carried out within their settlement lands.

It was agreed with the Vuntut Gwitchin First Nation that no refund could be claimed before the legislation giving effect to the refund provisions received royal assent but that a refund could then be claimed with respect to purchases made as of October 1, 1997.

The amendment to the Yukon First Nations Self-Government Act that gave effect to the GST refund provisions became effective on June 17, 1999, and the amendments to the Vuntut Gwitchin First Nation Self-Government Agreement become effective on November 1, 2000. It is therefore in the public interest to remit the GST paid in the context of government activities carried out by the Vuntut Gwitchin First Nation for the period beginning on October 1, 1997 and ending on October 31, 2000.

Footnote a

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

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