Vol. 137, No. 13 — June 18, 2003

Registration
SI/2003-112 18 June, 2003

FINANCIAL ADMINISTRATION ACT

P.C. 2003-764 29 May, 2003

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 National Revenue, pursuant to subsection 23(2) (see footnote a)  of the Financial Administration Act, hereby makes the annexed Non-signatory Yukon First Nations Remission Order.

NON-SIGNATORY YUKON FIRST NATIONS REMISSION ORDER

INTERPRETATION

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

"Act" means the Excise Tax Act. (Loi)

"band" has the same meaning as in subsection 2(1) of the Indian Act. (bande)

"eligible claimant" means a Yukon first nation named in the schedule and Indians who are members of that band. (demandeur admissible)

"eligible period" means the period beginning on February 15, 1998 and ending on March 31, 2002. (période admissible)

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

"reserve" has the same meaning as in subsection 2(1) of the Indian Act. (réserve)

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

"Yukon first nation" means a band named in the schedule. (première nation du Yukon)

REMISSION OF THE GOODS AND SERVICES TAX

2. Subject to section 3, remission is hereby granted to an eligible claimant of tax paid on a supply of tangible personal property acquired outside a reserve during the eligible period that was not delivered to a reserve within the eligible period.

CONDITIONS

3. Remission is granted on condition that

(a) the property was acquired by an eligible claimant outside a reserve for the personal use and consumption of the eligible claimant;
(b) the property was not delivered to a reserve by the supplier or the supplier's agent;
(c) the tax paid has not otherwise been rebated, credited or remitted under the Act or the Financial Administration Act; and
(d) a claim for remission is submitted in writing to the Minister of National Revenue within two years after the day on which this Order is made, together with the following documentation, namely,
(i) a copy of the Certificate of Indian Status issued to the eligible claimant by the Department of Indian Affairs and Northern Development,
(ii) a copy of the invoice relating to the supply of the property stating the name and address of the supplier, the date of the supply, the name of the eligible claimant, the value of consideration paid for the supply of the property and a sufficiently detailed description of the property,
(iii) proof that the tax payable on the supply of the property has been paid, and
(iv) a statement from the supplier indicating that, upon request, the supplier or the supplier's agent would normally have delivered the property to a reserve but did not do so during the eligible period.

SCHEDULE
(Section 1)

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order will remit the Goods and Services Tax (GST) to certain Yukon first nations and Indian members of such first nations in circumstances where tax relief would not apply because goods (i.e., tangible personal property) that had been purchased off-reserve during the period from February 15, 1998 to March 31, 2002 were not delivered to a reserve.

The Canada Customs and Revenue Agency (CCRA) interpreted the signing of the comprehensive land claims Umbrella Final Agreement on May 29, 1993 to terminate section 87 Indian Act relief for all signatory Yukon first nations, effective February 15, 1998. On the basis of that interpretation, many members of certain Yukon first nations without final land claim agreements in place paid the GST in respect of goods purchased at a vendor's location off-reserve and did not ask for delivery to a reserve to exercise their relief pursuant to section 87 of the Indian Act. However, the Federal Court of Appeal determined in Carcross/Tagish First Nation v. Canada (C.A.), 2001 FCA 231 (July 5, 2001), that any particular Yukon First Nation retains section 87 Indian Act relief until its final land claim agreement is in place. The remission order will provide relief to these Yukon first nations and Indian members of such first nations in accordance with the Federal Court of Appeal decision.

Footnote a 

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

NOTICE:
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