﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="605297" lims:id="605297" gazette-part="II" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="605298" lims:id="605298"><InstrumentNumber>SI/2001-69</InstrumentNumber><RegistrationDate><Date><YYYY>2001</YYYY><MM>6</MM><DD>6</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="605300" lims:id="605300"><XRefExternal reference-type="act" link="F-11">FINANCIAL ADMINISTRATION ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="605301" lims:id="605301">Certain Road Vehicle Supply Remission Order</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2001-896</OrderNumber><Date><YYYY> 2001</YYYY><MM>5</MM><DD>17</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="605302" lims:id="605302"><Provision lims:inforce-start-date="2006-03-22" lims:fid="605303" lims:id="605303" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>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)<FootnoteRef idref="footnotea_e">a</FootnoteRef> of the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal>, hereby makes the annexed <XRefExternal reference-type="regulation" link="SI-2001-69">Certain Road Vehicle Supply Remission Order</XRefExternal>.</Text><Footnote id="footnotea_e" placement="page" status="official"><Label>a</Label><Text>S.C. 1991, c. 24, s. 7(2)</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="605304" lims:id="605304"><Heading lims:inforce-start-date="2006-03-22" lims:fid="605305" lims:id="605305" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="605306" lims:id="605306"><Label>1</Label><Subsection lims:inforce-start-date="2006-03-22" lims:fid="605307" lims:id="605307"><Label>(1)</Label><Text>The definitions in this section apply in this Order.</Text><Definition lims:inforce-start-date="2006-03-22" lims:fid="605308" lims:id="605308" generate-in-text="no"><Text><DefinedTermEn>Act</DefinedTermEn> means the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>. (<DefinedTermFr>Loi</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2006-03-22" lims:fid="605309" lims:id="605309" generate-in-text="no"><Text><DefinedTermEn>Indian</DefinedTermEn> has the same meaning as in subsection 2(1) of the <XRefExternal reference-type="act" link="I-5">Indian Act</XRefExternal>. (<DefinedTermFr>Indien</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2006-03-22" lims:fid="605310" lims:id="605310" generate-in-text="no"><Text><DefinedTermEn>reserve</DefinedTermEn> means</Text><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605311" lims:id="605311"><Label>(a)</Label><Text>a reserve within the meaning of subsection 2(1) of the <XRefExternal reference-type="act" link="I-5">Indian Act</XRefExternal>;</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605312" lims:id="605312"><Label>(b)</Label><Text>Category IA or IA-N lands as defined in subsection 2(1) of the <XRefExternal reference-type="act">Cree-Naskapi (of Quebec) Act</XRefExternal>; or</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605313" lims:id="605313"><Label>(c)</Label><Text>an Indian settlement as defined in either the <XRefExternal reference-type="regulation" link="SI-92-102">Indians and Bands on certain Indian Settlements Remission Order</XRefExternal> or the <XRefExternal reference-type="regulation" link="SI-97-127">Indians and Bands on Certain Indian Settlements Remission Order (1997)</XRefExternal>. (<DefinedTermFr>réserve</DefinedTermFr>)</Text></Paragraph></Definition><Definition lims:inforce-start-date="2006-03-22" lims:fid="605314" lims:id="605314" generate-in-text="no"><Text><DefinedTermEn>road vehicle</DefinedTermEn> 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. (<DefinedTermFr>véhicule routier</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2006-03-22" lims:fid="605315" lims:id="605315" generate-in-text="no"><Text><DefinedTermEn>tax</DefinedTermEn> means the goods and services tax imposed under Division II of Part IX of the Act. (<DefinedTermFr>taxe</DefinedTermFr>)</Text></Definition></Subsection><Subsection lims:inforce-start-date="2006-03-22" lims:fid="605316" lims:id="605316"><Label>(2)</Label><Text>All other words and expressions have the same meaning as in subsection 123(1) of the Act.</Text></Subsection></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="605317" lims:id="605317" level="1"><TitleText>Remission</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="605318" lims:id="605318"><Label>2</Label><Text>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.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="605319" lims:id="605319" level="1"><TitleText>Conditions</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="605320" lims:id="605320"><Label>3</Label><Text>Remission is granted on condition that</Text><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605321" lims:id="605321"><Label>(a)</Label><Text>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;</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605322" lims:id="605322"><Label>(b)</Label><Text>the road vehicle was not delivered to a reserve;</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605323" lims:id="605323"><Label>(c)</Label><Text>the tax paid has not been otherwise rebated, refunded or remitted under the Act or the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal>; and</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="605324" lims:id="605324"><Label>(d)</Label><Text>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:</Text><Subparagraph lims:inforce-start-date="2006-03-22" lims:fid="605325" lims:id="605325"><Label>(i)</Label><Text>a copy of the Certificate of Indian Status card issued to the Indian by the Department of Indian Affairs and Northern Development,</Text></Subparagraph><Subparagraph lims:inforce-start-date="2006-03-22" lims:fid="605326" lims:id="605326"><Label>(ii)</Label><Text>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</Text></Subparagraph><Subparagraph lims:inforce-start-date="2006-03-22" lims:fid="605327" lims:id="605327"><Label>(iii)</Label><Text>proof that the tax payable on the supply of the road vehicle has been paid.</Text></Subparagraph></Paragraph></Section></Body></Regulation>