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Vol. 141, No. 5 — March 7, 2007
Registration
SI/2007-31 March 7, 2007
FINANCIAL ADMINISTRATION ACT
Rainy River First Nations Settlement Agreement Remission Order
P.C. 2007-208 February 22, 2007
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 Rainy River First Nations Settlement Agreement Remission Order.
| definitions | RAINY RIVER FIRST NATIONS SETTLEMENT AGREEMENT REMISSION ORDER |
|---|---|
| INTERPRETATION | |
| Definitions | 1. (1) The following definitions apply in this Order. |
| "Act" « Loi » |
"Act" means the Excise Tax Act. |
| "additional land" « terre nouvelle » |
"additional land" has the same meaning as in paragraph 1.01(b) of the settlement agreement. |
| "Rainy River" « Rainy River » |
"Rainy River" means the Rainy River First Nations, which is a band as defined in subsection 2(1) of the Indian Act. |
| "related supply" « fourniture connexe » |
"related supply" means, as the case may be, a supply or cost described in subparagraph 2(a)(ii), (iii) or (iv) or a corresponding supply or cost in relation to a supply of replacement land. |
| "replacement land" « terre de remplacement » |
"replacement land" has the same meaning as in paragraph 16.01(c) of the settlement agreement. |
| "reserve" « réserve » |
"reserve" has the same meaning as in subsection 2(1) of the Indian Act. |
| "settlement agreement" « accord de règlement » |
"settlement agreement" means the settlement agreement that was entered into by Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Ontario and Rainy River and that became effective on May 6, 2005. |
| Other words and expressions | (2) Any word or expression used in this Order and not defined in subsection (1) has the same meaning as in subsection 123(1) of the Act. |
| REMISSION | |
| Additional land | 2. Remission is hereby granted to Rainy River of (a) the tax paid or payable under Part IX of the Act by Rainy River or its agent in respect of (i) the supply to Rainy River or its agent of additional land so long as the cumulative total of additional land supplied to Rainy River does not exceed the quantity of additional land that Rainy River is entitled to request to be set apart as reserve in accordance with section 4.01 of the settlement agreement,
(b) any interest and penalties paid or payable by Rainy River or its agent under Part IX of the Act in respect of any transaction described in any of subparagraphs (a)(i) to (iii) or a cost referred to in subparagraph (a)(iv).(ii) the supply by way of sale to Rainy River or its agent of tangible personal property that is collateral to a supply of additional land referred to in subparagraph (i), (iii) the supply to or cancellation in favour of Rainy River or its agent of a third party interest in additional land referred to in subparagraph (i) if the third party interest is one that is discharged, released, extinguished, cancelled or acquired in accordance with paragraph 4.40(a) of the settlement agreement, and (iv) any costs incurred by Rainy River or its agent in the context of a transaction described in any of subparagraphs (i) to (iii); and |
| Replacement land | 3. (1) When additional land is replaced by replacement land, remission is hereby granted to Rainy River of the amount determined by the formula |
| A - B | |
| where A is the amount of the tax and any related interest or penalties paid or payable under Part IX of the Act by Rainy River or its agent in respect of the supply to Rainy River or its agent of the replacement land and any related supply; and B is the amount of the tax and any related interest or penalties that were remitted under section 2 in respect of the additional land and any related supply. |
|
| Reduction | (2) The amount that may be remitted under section 2 or subsection (1) in respect of any other additional land or replacement land for which there has been no remission shall be reduced by the absolute value of the amount determined under subsection (1) if that amount is less than zero. |
| Calculation of land | 4. When additional land is replaced by replacement land, the additional land that is replaced is excluded, and the replacement land is included, for the purpose of calculating the cumulative total of additional land referred to in subparagraph 2(a)(i). |
| CONDITIONS | |
| Conditions | 5. (1) Remission under this Order is granted on condition that (a) the tax, interest or penalties have not otherwise been rebated, credited, refunded or remitted to any person under the Act or the Financial Administration Act; and (b) the Department of Indian Affairs and Northern Development confirms in writing (i) that the claim for remission is being made with respect to a quantity of additional land or of replacement land, and (ii) if the claim is in respect of replacement land, the legal description of the additional land that is being replaced. |
| Application deadlines | (2) A claim for remission is to be made in writing to the Minister (a) if the claim is related to additional land, (i) in the case of an amount of tax, interest or penalty that was paid, or became due, before the date of the coming into force of this Order, within two years after that date, and
(b) if the claim is related to replacement land, within two years after the later of(ii) in the case of an amount of tax, interest or penalty that was paid without having become due, or became due, on or after the date of the coming into force of this Order, within two years after the day on which the amount was paid or became due; or (i) the day on which the replacement land is set apart as reserve, and (ii) the day on which the amount of tax, penalty or interest that is the subject of the claim for remission becomes due or is paid without having become due. |
EXPLANATORY NOTE
(This note is not part of the Order.)
The Rainy River First Nations Settlement Agreement Remission Order remits goods and services tax paid or payable in respect of the supply of certain land that is supplied to the Rainy River First Nations in accordance with the terms of a settlement agreement that became effective on May 6, 2005. The settlement agreement provides for the acquisition of land to be set apart as reserve for the Rainy River First Nations.
S.C. 1991, c. 24, s. 7(2)
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