96R9. In this section and in sections 96R10 to 96R12:“Indian” has the meaning assigned to it by the Indian Act (R.S.C. 1985, c. I-5); (Indien)
“person of Indian descent” means a person who usually resides in a reserve, or holds an office or an employment therein, and whose mother or father is an Indian; (personne d’ascendance indienne)
“reserve” has the meaning assigned to it by paragraph b of section 488R2 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), as it read before being revoked. (réserve)