T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10.2r1 Disposition versions

2012-09-01

10.2R1. For the purposes of section 10.2 of the Act and of this Regulation,

(0.a)  “band management activities” means activities or programs undertaken by a band or band-empowered entity that are not commercial activities for which the band or band-empowered entity would otherwise be entitled to an input tax refund under the Act respecting the Québec sales tax (chapter T-0.1);

(a)  “band” means a band within the meaning of the Indian Act (R.S.C. 1985, c. I-5) and the Cree-Naskapi of Québec Act (S.C. 1984, c. 18) and a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order, made by Order in Council P.C. 1992-1052 dated 3 June 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (R.S.C. 1985, c. F-11) that is resident in Québec;

(a.1)  “tribal council” means a grouping of bands with a common interest that have joined together to provide advisory or program services for bands;

(a.2)  “band-empowered entity” means a legal person, board, council, association, society or other organization, situated on a reserve and that is

i.  owned by a band, a tribal council or a group of bands other than a tribal council, or

ii.  controlled by a band, a tribal council or a group of bands other than a tribal council;

(b)  “Indian” means an Indian within the meaning of the Indian Act;

(c)  “reserve” means a tract of land, the legal title to which is vested in Her Majesty, that has been set apart by Her Majesty for the use and benefit of Indians, and the name of which appears in Schedule I; the expression also includes an establishment mentioned in that Schedule and an Indian settlement within the meaning of section 1 of the Indians and Bands on certain Indian Settlements Remission Order (1997) (P.C. 1997-1529, 97-10-23) under the Financial Administration Act, located in Québec.

O.C. 1876-87, s. 1; O.C. 1708-97, s. 1 and 2; O.C. 1470-2002, s. 4; O.C. 1149-2006, s. 1; O.C. 1116-2007, s. 6; O.C. 1303-2009, s. 1.