Vol. 134, No. 23 — November 8, 2000

Registration
SI/2000-99 8 November, 2000

FINANCIAL ADMINISTRATION ACT

Tr'ondëk Hwëch'in (GST) Remission Order

P.C. 2000-1662 23 October, 2000

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 Finance, pursuant to subsection 23(2)(see footnote a) of the Financial Administration Act, hereby makes the annexed Tr'ondëk Hwëch'in (GST) Remission Order.

TR'ONDËK HWËCH'IN (GST) REMISSION ORDER

INTERPRETATION

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

"agreement" means the Tr'ondëk Hwëch'in Self-Government Agreement signed on July 16, 1998, as it read on November 2, 2000. (accord)

"person" has the same meaning as in subsection 123(1) of the Excise Tax Act. (personne)

REMISSION

2. Remission is hereby granted to a person, to the extent and in the manner that a refund of tax paid by the person is provided for in sections 15.7 to 15.11 of the agreement, of tax under Part IX of the Excise Tax Act that was paid by the person during the period beginning on September 15, 1998 and ending on October 31, 2000, on condition that no refund of that tax is payable under section 18.1 of the Yukon First Nations Self-Government Act.

COMING INTO FORCE

3. This Order comes into force on November 2, 2000.

EXPLANATORY NOTE

(This note is not part of the Order.)

On September 15, 1998, the Tr'ondëk Hwëch'in Self-Government Agreement came into force. This Agreement includes GST refund provisions for GST paid in the context of the Tr'ondëk Hwëch'in governmental activities. The refund provisions include strict rules which ensure that the refund is only available with respect to purchases made in the context of their government activities that were carried out within their settlement lands.

The amendment to the Yukon First Nations Self-Government Act that gave effect to the GST refund provisions became effective on June 17, 1999, and technical amendments to the Tr'ondëk Hwëch'in Self-Government Agreement that were required to give effect to the refund provisions become effective on November 1, 2000. It is therefore in the public interest to remit the GST paid in the context of government activities carried out by the Tr'ondëk Hwëch'in for the period beginning on September 15, 1998, and ending on October 31, 2000.

Footnote a

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

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