Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order: SI/2026-14
Canada Gazette, Part II, Volume 160, Number 9
Registration
SI/2026-14 May 6, 2026
FINANCIAL ADMINISTRATION ACT
P.C. 2026-328 April 16, 2026
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, makes the annexed Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order under subsection 23(2)footnote a of the Financial Administration Act footnote b.
Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order
Amendments
1 The long title of the Treaty Land Entitlement (Saskatchewan) Remission Order footnote 1 is replaced by the following:
Treaty Land Entitlement (Saskatchewan) Remission Order
2 Section 1 of the Order and the heading before it are repealed.
| Item | Column I Band |
Column II Number of Acres |
|---|---|---|
| 35 | Ahtahkakoop Cree Nation | 40,659.97 |
| 36 | Mistawasis Nêhiyawak | 29,394.18 |
| 37 | Zagimē Anishinabēk | 18,620.42 |
Coming into Force
4 This Order comes into force on the day on which it is made.
EXPLANATORY NOTE
(This note is not part of the Order.)
Proposal
The Governor in Council, considering that it is in the public interest to do so, makes the Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order (the Order) pursuant to subsection 23(2) of the Financial Administration Act.
The Order will allow, subject to certain conditions, for the remission of tax otherwise payable under Division II of Part IX of the Excise Tax Act on land purchases made by Ahtahkakoop Cree Nation, Mistawasis Nêhiyawak and Zagimē Anishinabēk in settlement of treaty land entitlement claims pursuant to the terms of binding agreements entered into by the bands, the Government of Canada and the Government of Saskatchewan.
Objective
The objective of this Order is to provide remission to certain First Nations on qualifying land purchases made pursuant to the terms of legally binding agreements. The Order will ensure that the First Nations receive the land that was promised to them in treaties signed by the Crown and the First Nations.
Background
Treaty land entitlement is a negotiated settlement agreement whereby federal and provincial governments are fulfilling commitments to resolve outstanding treaty land entitlement claims with First Nations.
In 1992, Saskatchewan, Canada, and 25 First Nations signed the Treaty Land Entitlement Framework Agreement. Eleven separate but similar agreements with individual First Nations have been signed since. Under the terms of the agreements, entitled First Nations may buy approximately 2.4 million acres of land to add to their reserves.
The Treaty Land Entitlement (Saskatchewan) Remission Order (SI/94-47) remits the goods and services tax (GST) paid or payable by these eligible First Nations that settle validated treaty entitlement claims pursuant to the terms of binding agreements specific to each First Nation.
This Order amends the existing Order to add the Ahtahkakoop Cree Nation, the Mistawasis Nêhiyawak and the Zagimē Anishinabēk (the bands) to its schedule. This allows the Canada Revenue Agency (CRA) to remit the goods and services tax paid or payable on qualifying land purchases and sets out the number of acres of land for which remission is provided.
Implications
The bands meet the conditions of the Order because they have entered into an agreement with the Government of Canada and the Government of Saskatchewan in settlement of a treaty land entitlement claim on the same or substantially the same basis as the Saskatchewan Treaty Land Entitlement Framework Agreement entered into on September 22, 1992. Settlement agreements were entered into between the Government of Canada, the Government of Saskatchewan and the Ahtahkakoop Cree Nation on March 9, 2022, the Mistawasis Nêhiyawak on May 27, 2022, and the Zagimē Anishinabēk on June 20, 2022.
To benefit from the remission, the eligible bands must proactively apply to the CRA electronically or by mail. Upon receipt of an application, the CRA will receive and review the information for Order eligibility. If eligible, a credit will be processed equal to the amount of GST otherwise payable on the qualifying land purchase. The credit is limited to a prescribed number of acres outlined in the schedule of the Order.
The cost of granting this remission will be dependent on the purchase price of eligible land under the Order. Consistent with subsection 24(1) of the Financial Administration Act, remissions will be paid out of the Consolidated Revenue Fund.
Consultation
Given that this Order is relieving in nature and consequential to the signing of the settlement agreements with the impacted bands, external consultations were not required. The Order will ensure that Canada fulfills its terms of agreements that were agreed upon in active negotiations with the bands.
Contact
Lynne Laplante
Director
Legislative Amendments Division
Legislative Policy Directorate
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
320 Queen Street
Ottawa, Ontario
K1A 0L5
Telephone: 343‑542‑4953