Certain Road Vehicle Supply Remission Order (SI/2001-69)

Interpretation

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

  Act

  Act means the Excise Tax Act. (Loi)

  Indian

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

  reserve

  reserve means

  • (a) a reserve within the meaning of subsection 2(1) of the Indian Act;

  • (b) Category IA or IA-N lands as defined in subsection 2(1) of the Cree-Naskapi (of Quebec) Act; or

  • (c) an Indian settlement as defined in either the Indians and Bands on certain Indian Settlements Remission Order or the Indians and Bands on Certain Indian Settlements Remission Order (1997). (réserve)

  road vehicle

  road vehicle means a motor vehicle than can be driven on a highway, other than a vehicle that runs only on rails or an electrically propelled wheelchair, and includes a trailer, semi-trailer or a detachable axle. (véhicule routier)

  tax

  tax means the goods and services tax imposed under Division II of Part IX of the Act. (taxe)

• (2) All other words and expressions have the same meaning as in subsection 123(1) of the Act.

Remission

2 Subject to section 3, remission is hereby granted to an Indian of tax paid on the supply of a road vehicle acquired in Quebec during the period beginning on December 1, 1998 and ending on January 31, 2000.

Conditions

3 Remission is granted on condition that

• (a) the road vehicle was acquired by an Indian outside a reserve for the personal use and consumption of the Indian, and, except where the Indian is a small supplier, not for use in a commercial activity of the Indian;

• (b) the road vehicle was not delivered to a reserve;

• (c) the tax paid has not been otherwise rebated, refunded or remitted under the Act or the Financial Administration Act; and

• (d) an application for remission is submitted in writing to the Minister of National Revenue within one year after the coming into force of this Order, together with the following documentation:

  • (i) a copy of the Certificate of Indian Status card issued to the Indian by the Department of Indian Affairs and Northern Development,

  • (ii) a copy of the invoice or agreement relating to the supply of the road vehicle, stating the name and address of the supplier, the date of the supply, the name of the Indian, the value of the consideration paid for the supply and a sufficiently detailed description of the road vehicle, including its vehicle identification number, and

  • (iii) proof that the tax payable on the supply of the road vehicle has been paid.