Vol. 135, No. 8 — April 11, 2001

Registration
SI/2001-47 11 April, 2001

FINANCIAL ADMINISTRATION ACT

First Nation of Nacho Nyak Dun (GST) Remission Order

P.C. 2001-477 29 March, 2001

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 First Nation of Nacho Nyak Dun (GST) Remission Order.

FIRST NATION OF NACHO NYAK DUN
(GST) REMISSION ORDER

INTERPRETATION

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

"agreement" means the First Nation of Nacho Nyak Dun Self-Government Agreement signed on May 29, 1993, as it read on April 1, 2001. (accord)

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

REMISSION

2. Remission of tax under Part IX of the Excise Tax Act that was paid by a person during the period beginning on October 1, 1997 and ending on March 31, 2001 is hereby granted to the person to the extent and in the manner that a refund of tax is provided for in sections 15.7 to 15.11 of the agreement, 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. (1) Subject to subsection (2), this Order comes into force on April 2, 2001.

(2) This Order does not come into force unless the amendment that adds sections 15.7 to 15.11 to the First Nation of Nacho Nyak Dun Self-Government Agreement has been consented to in accordance with section 6.2 of that Agreement on or before April 1, 2001.

EXPLANATORY NOTE

(This note is not part of the Order.)

On February 14, 1995, the First Nation of Nacho Nyak Dun Self-Government Agreement came into force. In October 1997, Canada and the First Nation of Nacho Nyak Dun agreed to amend the agreement to include a Goods and Services Tax (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 the governmental activities of the First Nation of Nacho Nyak Dun that were carried out within their settlement lands.

It was agreed with the First Nation of Nacho Nyak Dun that, after the legislation giving effect to the GST refund provisions became effective, a refund could 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 received royal assent on June 17, 1999, and amendments to the First Nation of Nacho Nyak Dun Self-Government Agreement that were required to give effect to the refund provisions are effective on April 1, 2001. It is therefore in the public interest to remit the GST paid in the context of governmental activities carried out by the First Nation of Nacho Nyak Dun for the period beginning on October 1, 1997 and ending on March 31, 2001.

Footnote a

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

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