Treaty Land Entitlement (Manitoba) Remission Order (SI/2001-1)

Interpretation

• 1 (1) The following definitions apply in this Order.

  Act

  Act means the Excise Tax Act. (Loi)

  First Nation

  First Nation means a band within the meaning of subsection 2(1) of the Indian Act, that is set out in column 1 of Schedule 1 or Schedule 2. (Première nation)

  framework agreement

  framework agreement means the Manitoba Framework Agreement Treaty Land Entitlement executed on May 29, 1997, by Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Manitoba and the Treaty Land Entitlement Committee of Manitoba Inc. (accord-cadre)

  qualifying land

  qualifying land means land that a First Nation selects or acquires in accordance with the applicable specific agreement and that is confirmed in writing by the Department of Indian Affairs and Northern Development. (terre admissible)

  specific agreement

  specific agreement means

  • (a) in respect of a First Nation set out in column 1 of Schedule 1, the agreement entered into by that First Nation and her Majesty the Queen in right of Canada on the date set out in column 2, pursuant to which Canada’s outstanding obligation to lay aside and reserve land for the use and benefit of that First Nation under a treaty or an adhesion to a treaty will be fulfilled; and

  • (b) in respect of a First Nation set out in column 1 of Schedule 2, the agreement entered into by that First Nation, Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of Manitoba and the Treaty Land Entitlement Committee of Manitoba Inc., on the date set out in column 2, pursuant to which that First Nation accepts the terms of the framework agreement. (accord particulier)

  third party interest

  third party interest has the meaning assigned by subsection 1.01(91) of the framework agreement. (intérêt de tierce partie)

• (2) All other words and expressions not otherwise defined in subsection (1) have the same meaning as in subsection 123(1) of the Act.

Remission of the Goods and Services Tax

2 Subject to section 3, remission is hereby granted to a First Nation set out in column 1 of Schedule 1 or Schedule 2, in respect of

• (a) the tax paid or payable under Division II of Part IX of the Act on the value of consideration paid or payable by that First Nation or its agent on

  • (i) the supply to the First Nation or its agent of qualifying land to the maximum acreage set out in column 3 for that First Nation,

  • (ii) the supply to or cancellation in favour of the First Nation or its agent of a third party interest in land described in subparagraph (i),

  • (iii) the supply to the First Nation or its agent of tangible personal property that is situated on the land described in subparagraph (i) at the time the First Nation or its agent acquires an interest in that land, provided that title in the tangible personal property is transferred to the First Nation or its agent, and

  • (iv) costs incurred by the First Nation or its agent in the context of any of the transactions described in subparagraphs (i) to (iii); and

• (b) interest and penalties paid or payable by the First Nation or its agent under Division VIII of Part IX of the Act in respect of any transaction described in paragraph (a).

Conditions

3 Remission is granted on condition that

• (a) the tax paid or payable under Division II of Part IX of the Act, or the interest and penalties paid or payable under Division VIII of Part IX of the Act, or both, as the case may be, have not otherwise been rebated, credited, refunded or remitted to any person under the Act or the Financial Administration Act; and

• (b) a claim for the remission is made in writing to the Minister of National Revenue

  • (i) in the case of tax, interest and penalties paid before the date of the coming into force of this Order, within two years after that date, and

  • (ii) in the case of tax, interest and penalties paid on or after the date of the coming into force of this Order, within two years after the day the tax, interest and penalties were paid.