PART 3TAX IN A PARTICIPATING PROVINCE

Interpretation

10. In this Part,

• (a) “tax” means the tax in a participating province imposed under subsection 165(2) of the Excise Tax Act; and

• (b) all other words and expressions not otherwise defined in section 1 have the same meaning as in Part IX of the Excise Tax Act.

Remission of the Tax in a Participating Province

11. Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Natuashish Settlement named in the schedule during the period beginning on January 1, 2003 and ending on December 10, 2003 of the amount, if any, by which

• (a) the tax paid or payable by the recipient

exceeds

• (b) the tax that would have been payable by the recipient if, at the time when the supply was made or delivered, the Natuashish Settlement had been a reserve.

11.1 Subject to section 12, remission is hereby granted to an Indian or a band that is the recipient of a taxable supply made on or delivered to the Sheshatshiu Settlement described in the schedule during the period beginning on January 1, 2006 and ending on November 22, 2006 of the amount, if any, by which

• (a) the tax paid or payable by the recipient

exceeds

• (b) the tax that would have been payable by the recipient if, at the time when the supply was made or delivered, the Sheshatshiu Settlement had been a reserve.

Conditions

12. The remission granted under section 11 or 11.1 is on condition that

• (a) the tax paid or payable has not otherwise been rebated, credited, refunded or remitted under Part IX of the Excise Tax Act or under the Financial Administration Act; and

• (b) in respect of tax paid, a written claim for the remission is made to the Minister of National Revenue within two years after the later of

  • (i) the day on which the tax was paid, and

  • (ii) the day on which this Part comes into force.