Certain Hidden Valley Golf Resort Association Members Remission Order (SI/2004-148)

Interpretation

1 The definitions in this section apply in this Order.

Act

Act means the Excise Tax Act. (Loi)

eligible claimant

eligible claimant means an individual who is or was a member of the Hidden Valley Golf Resort Association at the Hidden Valley Golf Resort, located on the Lands, and who, during the eligible period, paid to that Association an annual maintenance fee calculated on the basis of the estimated cost of the provision of the upkeep, maintenance and services to that Resort and the lots on the Lands, together with the cost of operating and maintaining additional facilities. (demandeur admissible)

eligible period

eligible period means the period beginning on October 1, 1992 and ending on January 31, 1999. (période admissible)

the Lands

the Lands means all those parts of Sections 8, 9 and 16, Township 21, Range 21, W4th and of the road allowances lying between the said Sections in Siksika Indian Reserve No. 146, Province of Alberta, as shown on a plan of survey deposited in the Canada Lands Surveys Records at Ottawa under number 59108, a copy of which is deposited in the Land Titles Office at Calgary under number 7510121. (terrains visés)

Remission of the Goods and Services Tax

2 Subject to section 3, remission is hereby granted to an eligible claimant of tax paid under Division II of Part IX of the Act during the eligible period in respect of the payment of the annual maintenance fees referred to in the definition of “eligible claimant” in section 1 and for which no tax was payable.

Condition

3 A remission under section 2 is granted on condition that

• (a) a written application for the remission is made to the Minister of National Revenue within two years after the day on which this Order is made; and

• (b) the amount applied for has not been otherwise rebated, credited or remitted under the Act or the Financial Administration Act.