Budget Implementation Act, 2000

(b)ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

(c)wine, within the meaning assigned by section 2 of the Excise Act, 2001;

(d)any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and

(e)any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. (boisson alcoolisée)

council of a band has the same meaning as the expression council of the band in subsection 2(1) of the Indian Act. (conseil)

direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867. (directe)

fuel means

(a)diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil;

(b)gasoline type fuels for use in internal combustion engines; and

(c)propane gas. (carburant)

Minister means the Minister of Finance. (ministre)

tobacco product has the meaning assigned by section 2 of the Excise Act, 2001. (produit du tabac)

(2)In this Part,

(a)the expressions band and reserve have the meanings assigned by subsection 2(1) of the Indian Act; and

(b)the expressions supply and taxable supply have the meanings assigned by subsection 123(1) of the Excise Tax Act.

^note

24Tax on specific supplies#

(1)Despite section 87 of the Indian Act, the council of a band listed in the schedule may make a by-law imposing a direct tax in respect of taxable supplies of alcoholic beverages, fuel or tobacco products made on the reserves of the band at the rates at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act in respect of those supplies.

(2)A direct tax imposed under a by-law made under subsection (1) shall be collected pursuant to an administration agreement entered into under subsection 26(1).

(3)For the purposes of subsection (1), a supply is made on a reserve only if

(a)tax under section 165 of the Excise Tax Act is not payable in respect of the supply because of the connection of the supply with the reserve and the application of section 87 of the Indian Act; or

(b)tax under section 165 of the Excise Tax Act would not be payable in respect of the supply for the reasons set out in paragraph (a) if the recipient of the supply were eligible for exemption from taxation under section 87 of the Indian Act.

25Application of section 87 of the Indian Act#

(1)For greater certainty, except in respect of a tax imposed by a by-law made under subsection 24(1), nothing in that subsection affects the application of section 87 of the Indian Act.

(2)Moneys raised pursuant to a direct tax imposed under subsection 24(1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

(3)Expenditures made out of moneys raised pursuant to a tax imposed under a by-law made under subsection 24(1) must be made under the authority of a resolution approved by a majority of councillors present at a meeting of the council of a band that is duly convened.

(4)A by-law made under subsection 24(1)

(a)is valid only if approved by a majority of councillors present at a meeting of the council of a band that is duly convened;

(b)does not come into force before it has been received by the Minister and an administration agreement has been entered into under subsection 26(1);

(c)shall provide that the rates of tax under the by-law are those at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act;

(d)may be made in respect of any matter arising out of or ancillary to the exercise of powers under this subsection; and

(e)is not subject to the Statutory Instruments Act.

(5)A copy of a by-law made under this Part, if it is certified to be a true copy by the Minister or a person authorized by the Minister, is evidence that the by-law was duly made by the council of a band and received by the Minister, without proof of the signature or the authorization of the person, and no such by-law is invalid by reason of any defect in form.

(6)The council of a band shall, on demand, provide a copy of any by-law made by the council under this Part and shall publish a copy of every such by-law in a newspaper that has general circulation in the place where the tax applies and in the First Nations Gazette, but no by-law shall be invalid by reason of a failure to publish it.

26Agreement with Government of Canada#

(1)If the council of a band has made a by-law imposing a tax under this Part, the council may enter into an administration agreement within the meaning of subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act in respect of the by-law.

(2)If the council of a band has entered into an administration agreement under subsection (1) in respect of a by-law,

(a)Part IX of, and Schedules V, VI and VII to, the Excise Tax Act apply for the purposes of the by-law as if the tax imposed under the by-law were imposed under section 165 of that Act;

(b)Part IX of the Excise Tax Act applies for all other purposes as if the by-law were part of that Part and the tax imposed under the by-law were imposed under that Part;

(c)the by-law applies as if Part IX of the Excise Tax Act were part of the by-law and tax imposed under that Part were imposed under the by-law;

(d)for greater certainty,

(i)where a person does anything to satisfy a requirement of the by-law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the requirement of the by-law is deemed to have been satisfied,

(ii)where a person does anything to exercise an authority under the by-law that would be a valid exercise of a corresponding authority under Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the authority under the by-law is deemed to have been validly exercised, and

(iii)every person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of the by-law; and

(e)any proceeding that could be taken under any other Act of Parliament in respect of the tax imposed under section 165 of the Excise Tax Act may be taken in respect of the tax imposed under the by-law.

27Tax under subsection 165(1) of the Excise Tax Act not payable#

No tax is payable under subsection 165(1) of the Excise Tax Act in respect of a supply if tax is payable in respect of the supply under a by-law made under subsection 24(1).

28Offence#

Where a person commits an act or omission in respect of a by-law made under subsection 24(1) that would be an offence under a provision of Part IX of the Excise Tax Act if the act or omission were committed in relation to that Part,

(a)subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;

(b)the Attorney General of Canada may elect to prosecute the person by indictment where an offence under that provision of that Part may be prosecuted by indictment; and

(c)the person is liable on conviction to the punishment provided for in that provision of that Part.

29Amendment of schedule#

The Governor in Council may, by order, amend the schedule by adding to it or deleting from it the name of any band.

Consequential Amendments

30 to 33 #

[Amendments]

Conditional Amendment

34 #

[Amendment]

Part 5 · Excise Tax Act

35 and 36 #

[Amendments]

Part 6 · Income Tax Act

37 to 41 #

[Amendments]

Part 7 · Amendments to Other Acts

Canada Labour Code

42 #

[Amendment]

43 #

[Repealed, 2018, c. 27, s. 529] (repealed)

44Coming into force#

Section 42 comes into force on December 31, 2000.

Canada Pension Plan

45 #

[Amendment]

46Subsection 114(2) does not apply#

(1)Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Act.

*(2)Section 45 comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.

Special Import Measures Act

47 #

[Amendment]

Tax on Specific Supplies (Subsection 24(1) and section 29)

1 The Cowichan Band, also known as the Cowichan Tribes2 The Westbank First Nation3 The Kamloops Band4 The Sliammon Band5 The Osoyoos Band6 The Adams Lake Band7 The Tsawout First Nation8 The Chemainus First Nation9 The Dakota Tipi Band, also known as Dakota Tipi First Nation10 The Waywayseecappo First Nation Treaty Four — 187411 The Opaskwayak Cree Nation12 The Buffalo Point First Nation13 The Tobique Band, also known as the Maliseet Nation at Tobique14 The Tzeachten First Nation15 The Nisichawayasihk Cree Nation16 The Shuswap17 Skidegate18 Spallumcheen19 Whitecap Dakota First Nation20 Bonaparte21 Little Shuswap Lake

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.