First Nations Goods and Services Tax Act

Contents

[Enacted by section 67 of chapter 15 of the Statutes of Canada, 2003, in force on assent June 19, 2003.]

1Short title#

This Act may be cited as the First Nations Goods and Services Tax Act.

2Definitions#

(1)The definitions in this subsection apply in this Act.

administration agreement means

(a)in Part 1, an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation;

(b)in Part 2, an agreement referred to in section 22 and entered into with a council of the band; and

(c)in Part 3, an agreement referred to in subsection 41(2) and entered into with the authorized body of a first nation. (accord d’application)

authorized body, of a first nation, means the body of the first nation that has the authority to enter into an administration agreement. (organe autorisé)

band has the meaning assigned by subsection 2(1) of the Indian Act. (bande)

governing body means

(a)in Part 1, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1; and

(b)in Part 3, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 3. (corps dirigeant)

imported taxable supply has the meaning assigned by section 217 of the Excise Tax Act. (fourniture taxable importée)

input tax credit has the same meaning as in Part IX of the Excise Tax Act. (crédit de taxe sur les intrants)

lands, of a first nation, means

(a)in Part 1, the lands that are described opposite the name of the first nation listed in Schedule 1; and

(b)in Part 3, the lands that are described opposite the name of the first nation listed in Schedule 3. (terres)

Minister means the Minister of Finance. (ministre)

net tax has the same meaning as in Part IX of the Excise Tax Act. (taxe nette)

Part IX of the Excise Tax Act includes Schedules V to X to that Act. (partie IX de la Loi sur la taxe d’accise)

reserve has the meaning assigned by subsection 2(1) of the Indian Act. (réserve)

(2)Unless a contrary intention appears, words and expressions used in Parts 1 and 3 have the same meaning as in subsection 123(1) of the Excise Tax Act.

(3)A mobile home or floating home is deemed to be tangible personal property for the purposes of applying the provisions of Part 1 and any first nation law, as defined in subsection 11(1) or 12(1), in respect of the bringing of tangible personal property onto the lands of a first nation.

(4)If a provision of Part IX of the Excise Tax Act deems certain circumstances or facts to exist, those circumstances or facts are deemed to exist for the purposes of determining the matters in respect of which a first nation may enact a first nation law, as defined in subsection 11(1), 12(1), 39(1) or 40(1).

Part 1 · First Nations Tax — Goods and Services

Application of other Acts of Parliament

3Section 87 of Indian Act and similar provisions#

(1)The obligation to pay tax or any other amount that is required to be paid under a first nation law, as defined in subsection 11(1) or 12(1), applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(1.1)A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may, despite section 89 of the Indian Act, be administered and enforced by His Majesty in right of Canada, by an agent of the first nation or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by His Majesty in right of the province.

(2)The governing body of a first nation listed in Schedule 1 may enact a law under subsection 4(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax.

(3)If a provision of Part IX of the Excise Tax Act is binding on His Majesty in right of Canada or a province, that provision, to the extent that it applies for the purposes of a first nation law, as defined in subsection 11(1) or 12(1), and any provision of the first nation law that corresponds to that provision of that Part are so binding for the purposes of that law.

^note

First Nation Goods and Services Tax Law

4Authority to impose tax#

(1)Subject to this section, the governing body of a first nation that is listed in Schedule 1 and that is a band or has the power to enact laws that has been recognized or granted under any other Act of Parliament or under an agreement that has been given effect by any other Act of Parliament may enact a law that imposes

(a)a tax in respect of a taxable supply made on the lands of the first nation;

(b)a tax in respect of the bringing of tangible personal property onto the lands of the first nation from a place in Canada; and

(c)a tax in respect of an imported taxable supply made on the lands of the first nation.

(2)For the purposes of subsection (1), a supply, other than an imported taxable supply, is made on the lands of a first nation only if at least one of the following conditions is met:

(a)if the lands of the first nation were a participating province, a provision of Part IX of the Excise Tax Act would deem the supply to be made in that participating province if

(i)the lands of every other first nation in respect of which a first nation law, as defined in subsection 11(1) or 12(1), is in force at the time the supply is made were each a separate participating province, and

(ii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces; or

(b)tax under Part IX of the Excise Tax Act is not payable in respect of the supply and such tax would, without section 13, be payable but for the connection of the supply with those lands and the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(3)Despite subsection (2), for the purposes of paragraph (1)(a), a supply of a specified motor vehicle by way of lease, licence or similar arrangement under an agreement under which continuous possession or use of the vehicle is provided for a period of more than three months is made on the lands of a first nation only if

(a)in the case of a recipient who is an individual, the recipient ordinarily resides on those lands at the time the supply is made; and

(b)in the case of a recipient who is not an individual, the ordinary location of the vehicle, determined for the purposes of Schedule IX to the Excise Tax Act at the time the supply is made, is on those lands.

(4)For the purposes of paragraph (1)(c), an imported taxable supply is made on the lands of a first nation only if at least one of the following conditions is met:

(a)tax would be payable in respect of the imported taxable supply under subsection 218.1(1) of the Excise Tax Act if

(i)the lands of the first nation were the particular participating province referred to in that subsection,

(ii)the lands of every other first nation in respect of which a first nation law, as defined in subsection 11(1) or 12(1), is in force at the time the supply is made were each a separate participating province,

(iii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, and

(iv)the recipient of the supply were not a selected listed financial institution; or

(b)tax under Part IX of the Excise Tax Act is not payable in respect of the imported taxable supply and such tax would, without section 13, be payable but for the connection of the supply with those lands and the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(5)Subject to subsection (6), a tax in respect of the bringing of property onto the lands of a first nation by a person shall be imposed under a law of the first nation enacted under subsection (1) only if the property was last supplied to the person by way of sale at a time when an administration agreement was in effect in respect of that law and tax would have been payable under Part IX of the Excise Tax Act in respect of the supply otherwise than at the rate of zero but for the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(6)For the purposes of paragraph (1)(b), a tax in respect of the bringing of property onto the lands of a first nation by a person shall not be imposed if

(a)tax became payable by the person in respect of the property under any first nation law, as defined in subsection 11(1), 12(1), 39(1) or 40(1), or section 212 of the Excise Tax Act before the property is brought onto the lands of the first nation; or

(b)tax would not be payable under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of the property onto the lands of the first nation if

(i)the lands of the first nation were the particular participating province referred to in that subsection,

(ii)the lands of every other first nation in respect of which a first nation law, as defined in subsection 11(1), 12(1), 39(1) or 40(1), is in force at the time the property is brought onto the lands of the first nation were each a separate participating province,

(iii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, and

(iv)paragraphs 220.05(3)(a) and (b) of the Excise Tax Act, section 18 of Part I of Schedule X to that Act, the exemption under section 87 of the Indian Act and any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section did not apply in respect of the bringing of the property onto the lands of the first nation.

(7)For the purposes of this Part, if a particular person brings property onto the lands of a first nation on behalf of another person, the other person, and not the particular person, is deemed to have brought the property onto those lands.

(8)For the purposes of subsection (1), the amount of tax that may be imposed under the law of a first nation in respect of the bringing of property onto the lands of the first nation by a person is equal to the amount determined by the formula

(9)Tax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of property onto the lands of the first nation shall become payable by the person who brings it onto the lands at the time it is brought onto the lands and

(a)if the person is a registrant who acquired the property for consumption, use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return in respect of net tax is required to be filed under the law of the first nation for the reporting period in which the tax became payable,

(i)report the tax in that return, and

(ii)pay the tax to the Receiver General, or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, to the appropriate minister for that province; and

(b)in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable,

(i)file with the Minister of National Revenue or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, with the appropriate minister for that province a return in respect of the tax, in the manner and in the form authorized by the Minister of National Revenue and containing information specified by that Minister, and

(ii)pay the tax to the Receiver General or to the appropriate minister for that province, as the case may be.

(10)For the purposes of paragraphs (1)(a) and (c), the amount of tax that may be imposed under the law of a first nation in respect of a supply is equal to the amount of tax that would be imposed under Part IX of the Excise Tax Act in respect of that supply if

(a)the Excise Tax Act applied and the law of the first nation, the exemption under section 87 of the Indian Act and any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section did not apply in respect of that supply;

(b)the amount were determined without reference to subparagraph (v) of the description of A or subparagraph (vi) of the description of J in the definition basic tax content in subsection 123(1) of the Excise Tax Act; and

(c)no amount of tax under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act were included in determining that amount.

(11)A law enacted under subsection (1) by the governing body of a first nation shall be administered and enforced, and the tax imposed under that law shall be collected, in accordance with an administration agreement entered into under subsection 11(2) by the authorized body of the first nation.

^note

5Tax attributable to a first nation#

(1)An administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), of a particular first nation shall provide for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of the total (in this section referred to as “tax attributable to the first nation”) of

(a)the amount by which

(i)the total of all amounts each of which is an amount of tax (other than tax payable by a listed financial institution) that, while that first nation law was in force, became payable in the year under a first nation law, as defined in subsection 11(1) or 12(1), or Part IX of the Excise Tax Act (other than subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1) and that is attributable to property or a service that is for consumption or use on the lands of the particular first nation

(ii)the total of all amounts each of which is included in the total determined under subparagraph (i) and

(A)is included in determining an input tax credit or in determining a deduction that may be claimed in determining the net tax of a person,

(B)can reasonably be regarded as an amount that a person is or was entitled to recover by way of a rebate or refund or otherwise under a first nation law, as defined in subsection 11(1) or 12(1), or under any Act of Parliament, or

(C)is an amount of tax in respect of a supply to a person who is, under any Act of Parliament or any other law, exempt from paying the tax, and

exceeds

(b)the total of all amounts each of which is determined in respect of a listed financial institution by the formula

(2)The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), of a first nation with the authorized body of the first nation and, among other things, the agreement shall provide

(a)the method for estimating, in accordance with the formulae, rules, conditions and data sources specified in the agreement, the tax attributable to the first nation;

(b)for the sharing, if any, between the first nation and the Government of Canada of the tax attributable to the first nation;

(c)for the retention by the Government of Canada, as its property, of

(i)the portion, if any, of the total tax imposed by the first nation under the first nation law that is not tax attributable to the first nation, and

(ii)the Government of Canada’s share, if any, under paragraph (b) of the tax attributable to the first nation;

(d)for the payments, and for the eligibility for payments, by the Government of Canada to the first nation in respect of the tax attributable to the first nation out of the Consolidated Revenue Fund to which the first nation is entitled under the agreement, the time when and the manner in which such payments will be made, and the remittance by the first nation to the Government of Canada of any overpayments or advances by the Government of Canada or the right of the Government of Canada to set off any overpayments or advances against amounts payable by the Government of Canada to the first nation under the agreement;

(e)for the administration and enforcement of the first nation law by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province and for the collection, by the Government of Canada or the government of the province, as the case may be, of amounts imposed under that law;

(f)for the provision by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province to the first nation of information acquired in the administration and enforcement of the first nation law or, subject to section 295 of the Excise Tax Act, of Part IX of that Act, and for the provision by the first nation to the Government of Canada or the government of the province, as the case may be, of information acquired in the administration of the first nation law;

(g)for the accounting for amounts collected in accordance with the agreement;

(h)for the payment by the Government of Canada and its agents and subservient bodies of amounts imposed under the first nation law or any other first nation law, as defined in subsection 11(1) or 12(1), and for the payment by the first nation and its agents and subservient bodies of amounts imposed under that law, any other first nation law, as defined in subsection 11(1) or 12(1), or Part IX of the Excise Tax Act;

(i)for the accounting for the payments referred to in paragraph (h);

(j)for the compliance by the Government of Canada and its agents and subservient bodies with the first nation law and any other first nation law, as defined in subsection 11(1) or 12(1), and for the compliance by the first nation and its agents and subservient bodies with that law, any other first nation law, as defined in subsection 11(1) or 12(1), and Part IX of the Excise Tax Act; and

(k)for other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the first nation law.

(3)The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the authorized body of a first nation amending or varying an administration agreement with the first nation or an agreement under this subsection.

(3.1)Subsection (3) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement.

(4)If the Minister, on behalf of the Government of Canada, has entered into an administration agreement with the authorized body of a first nation, the Minister may pay to the first nation out of the Consolidated Revenue Fund

(a)amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and

(b)in accordance with the agreement, advances in respect of the amounts referred to in paragraph (a).

(5)Subject to subsection (6), if an administration agreement has been entered into in respect of a first nation law, as defined in subsection 11(1) or 12(1), payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to the person under that law in accordance with the agreement unless the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act.

(6)If no amount is held on behalf of a first nation from which payment under subsection (5) may be made in accordance with an administration agreement, or the amount of the payment exceeds the amount so held, payment under subsection (5) may be made as a recoverable advance out of the Consolidated Revenue Fund if the repayment of the amount or excess by the first nation is provided for in the agreement.

^note

6Statutory authority to make payments#

Despite any other Act of Parliament, the payments made under an administration agreement under the authority of subsection 5(4), (5) or (6) may be made without any other or further appropriation or authority.

7Coming into force — law under subsection 4(1)#

(1)A law enacted under subsection 4(1) may come into force only on or after the later of the day on which a copy of the law is received by the Minister and the day on which an administration agreement in respect of that law comes into effect.

(2)A law enacted under subsection 4(1) is deemed to not be in force at a particular time unless an administration agreement in respect of that law is in effect at that time.

(3)A law enacted under subsection 4(1) is not subject to the Statutory Instruments Act.

8Proof of law#

A copy of a first nation law, as defined in subsection 11(1) or 12(1), enacted by the governing body of a first nation is, if it is certified to be a true copy, evidence that the law was duly enacted by the governing body and, in the case of a law enacted under subsection 4(1), was received by the Minister, without proof of the signature or official character of the person certifying it to be a true copy if that person is

(a)in the case of a first nation law, as defined in subsection 11(1),

(i)if the governing body that enacted the law is a band, the Minister or a person authorized by the Minister, and

(ii)if the governing body that enacted the law is not a band, a person authorized by the governing body; and

(b)in the case of a first nation law, as defined in subsection 12(1), a person authorized by the governing body.

^note

9Law of a band#

(1)A law enacted under subsection 4(1) by the governing body of a band is valid only if the power of the governing body to enact the law is exercised in conformity with paragraph 2(3)(b) of the Indian Act and no such law is invalid by reason of any defect in form.

(2)The power of the governing body of a band to expend moneys paid by the Government of Canada pursuant to an administration agreement in respect of a law enacted under subsection 4(1) by the governing body is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.

(3)The governing body of a band is to provide, on demand, a copy of any law enacted under subsection 4(1) by that governing body and is to publish a copy of every such law on a website maintained by or for the governing body, if one exists, and in a newspaper that has general circulation in the place where the law applies, but no such law is invalid by reason of a failure to publish it.

(4)Moneys raised pursuant to a tax imposed under a law of a first nation enacted under subsection 4(1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

^note

10First nation — provisions of other Acts of Parliament#

(1)Subject to subsection (2), if any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament recognizes or grants a power of a first nation, other than a band, to enact a law and that Act or agreement contains provisions relating to such matters as the expenditure of moneys raised under a law of the first nation relating to taxation, the style, form or registration of such a law or the procedure for enacting, publishing and providing copies of such a law, the provisions of that Act or agreement apply, with such modifications as the circumstances require, for the purposes of a law of the first nation that is enacted under subsection 4(1).

(2)Subsection (1) does not apply to the extent that provisions relating to the matters referred to in that subsection are contained in a law of a first nation that is enacted under a power recognized or granted under any other Act of Parliament or under a power recognized or granted under an agreement that has been given effect by any other Act of Parliament.

11Meaning of first nation law#

(1)In this section, first nation law means a law enacted under subsection 4(1).

(2)The authorized body of a first nation may enter into an administration agreement in respect of a first nation law enacted by the governing body of the first nation.

(3)If the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,

(a)every provision of Part IX of the Excise Tax Act (other than a provision that creates a criminal offence) applies, with any modifications that the circumstances require, for the purposes of the first nation law as if tax referred to in each of paragraphs 4(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act respectively and, subject to subsection 4(9), as if tax referred to in paragraph 4(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of property into a participating province, but the first nation law shall not thereby be construed as imposing a tax except as provided in section 4;

(b)the first nation law applies as if tax imposed under Part IX of the Excise Tax Act were imposed under the first nation law and as if the provisions of that Part (other than a provision that creates a criminal offence) relating to that tax were included in the first nation law, but the first nation law shall not thereby be construed as imposing a tax except as provided in section 4;

(c)Part IX of the Excise Tax Act applies, other than for the purposes of paragraph (a), as if tax imposed under the first nation law were imposed under that Part and as if the provisions of the first nation law relating to that tax were included in that Part, but that Part shall not thereby be construed as imposing a tax except as provided in that Part;

(d)all Acts of Parliament, other than this Act and Part IX of the Excise Tax Act, apply as if tax referred to in each of paragraphs 4(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act respectively and, subject to subsection 4(9), as if tax referred to in paragraph 4(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of property into a participating province; and

(e)for greater certainty,

(i)a person who does anything to satisfy a requirement of the first nation law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the first nation law were imposed under that Part is deemed to have satisfied the requirement of the first nation law,

(ii)a person who does anything to exercise an authority, right or privilege under the first nation law that would be a valid exercise of a corresponding authority, right or privilege under Part IX of the Excise Tax Act if the tax imposed under the first nation law were imposed under that Part is deemed to have validly exercised the authority, right or privilege under the first nation law,

(iii)a person who does anything to satisfy a requirement or exercise an authority, right or privilege under Part IX of the Excise Tax Act is deemed to have done that thing for the purposes of both that Part and the first nation law,

(iv)a person who does anything to satisfy a requirement or exercise an authority, right or privilege under the first nation law is deemed to have done that thing for the purposes of both that law and Part IX of the Excise Tax Act,

(v)a person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of both that Part and the first nation law,

(vi)a person who is a registrant for the purposes of the first nation law is a registrant for the purposes of both that law and Part IX of the Excise Tax Act,

(vii)if a proceeding may be taken under any other Act of Parliament in respect of the tax imposed under Part IX of the Excise Tax Act, that proceeding may be taken in respect of the tax imposed under the first nation law, and

(viii)nothing in this Part shall be construed as conferring on a governing body the power to make an enactment in respect of criminal law.

^note

First Nation Law Enacted Under Separate Power

12Meaning of first nation law#

(1)In this section, first nation law means a law enacted by the governing body of a first nation listed in Schedule 1 under a power recognized or granted under any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament, if that law and its application are consistent with subsections 4(1) to (10), paragraphs 11(3)(a) and (b) and subparagraphs 11(3)(e)(i) to (iii), (v) and (viii).

(2)If the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,

(a)Part IX of the Excise Tax Act applies as if tax imposed under the first nation law were imposed under that Part and as if the provisions of the first nation law relating to that tax were included in that Part, but that Part shall not thereby be construed as imposing a tax except as provided in that Part;

(b)all Acts of Parliament, other than this Act and Part IX of the Excise Tax Act, apply as if tax referred to in each of paragraphs 4(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act respectively and, subject to subsection 4(9), as if tax referred to in paragraph 4(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of property into a participating province; and

(c)for greater certainty,

(i)a person who does anything to satisfy a requirement or exercise an authority, right or privilege under the first nation law is deemed to have done that thing for the purposes of both that law and Part IX of the Excise Tax Act,

(ii)a person who is a registrant for the purposes of the first nation law is a registrant for the purposes of both that law and Part IX of the Excise Tax Act, and

(iii)if a proceeding may be taken under any other Act of Parliament in respect of the tax imposed under Part IX of the Excise Tax Act, that proceeding may be taken in respect of the tax imposed under the first nation law.

(3)If an administration agreement in respect of a first nation law ceases to have effect at any time, this Part applies after that time in respect of the first nation law as if the first nation law had been repealed at that time.

^note

Administration Agreement and Part IX of Excise Tax Act

13Tax not payable#

If an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect, no tax (other than tax imposed under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act) is payable or deemed to have been paid or collected under Part IX of the Excise Tax Act in respect of a supply to the extent that tax is payable or deemed to have been paid or collected, as the case may be, in respect of the supply under the first nation law.

Offences

14Offences#

When an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect and a person commits an act or omission in respect of that law that would be an offence under a provision of Part IX of the Excise Tax Act or regulations made under that Part if the act or omission were committed in relation to that Part or those regulations,

(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 if an offence under that provision may be prosecuted by indictment; and

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

General

15Amendment of Schedule 1#

The Minister may, by order, amend Schedule 1 by adding, deleting or varying the name of a first nation or of the governing body of a first nation or the description of the lands of a first nation.^note

16Information reports#

(1)If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 11(1) or 12(1), the Minister of National Revenue or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, the appropriate minister for that province may, for the purposes of the administration agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies relating to that business made by the person or property or services acquired or imported for consumption, use or supply in connection with those lands and that business.

(2)A report under subsection (1) shall be made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report shall be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province.

^note

Part 2 · First Nations Sales Tax — Specified Provinces

Interpretation

17Definitions#

The following definitions apply in this Part and in Schedule 2.

band law means a law enacted by a council of the band under section 23. (texte législatif de bande)

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

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)

parallel provincial law, in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar. (loi provinciale parallèle)

parallel Quebec law [Repealed, 2006, c. 4, s. 92]

reserves in Quebec [Repealed, 2006, c. 4, s. 92]

sales tax means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service. (taxe de vente)

specified province means a province that is listed in Schedule 2. (province visée)

^note

Application of Other Acts

18Section 87 of the Indian Act and similar provisions#

(1)The obligation to pay tax or any other amount that is required to be paid under a band law applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(2)A band law may be administered and enforced by an agent of the band despite section 89 of the Indian Act.

^note

19Not subject to Statutory Instruments Act#

A band law is not subject to the Statutory Instruments Act.^note

20Application of section 23#

A council of the band may enact a band law despite any other Act of Parliament that limits the authority of the council of the band to enact a law that imposes a tax.^note

21Application of other Acts#

If a law of a specified province provides that one or more laws of the specified province apply as if the tax imposed under a band law were imposed under a particular law of the specified province, all Acts of Parliament, other than this Act, apply as if the tax imposed under the band law were imposed under that particular law of the specified province.^note

Administration Agreement

22Authority to enter into agreement#

A council of the band may, on behalf of the band, enter into an administration agreement with the government of the specified province listed opposite the name of that council in Schedule 2 in respect of a band law enacted by that council.^note

Delegation

23Authority to impose a direct sales tax#

(1)A council of the band that is listed in Schedule 2 may enact a law that imposes a direct sales tax, and any other amount that may be required to be paid in relation to the imposition of that direct sales tax, within its reserves that are situated in the specified province listed opposite the name of that council in that Schedule and that are listed in that Schedule opposite the name of the council.

(2)A law may not be enacted under subsection (1) unless the law has only one parallel provincial law that is expressly identified in that law.

(3)A law enacted under subsection (1) does not have the force of law unless

(a)an administration agreement in respect of the law is in effect;

(b)that administration agreement is between the council of the band and the government of the specified province listed opposite the name of that council in Schedule 2;

(c)the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement;

(d)the name of the band, the name of the council of the band, the name, or description, of the reserves of the band within which the law applies and the name of the specified province in which the reserves are situated are listed opposite one another in Schedule 2; and

(e)its parallel provincial law is in force.

(4)A law enacted under subsection (1) is valid only if the power of the council of the band to enact the law is exercised in conformity with paragraph 2(3)(b) of the Indian Act and no such law is invalid by reason of any defect in form.

(5)Nothing in this Part shall be construed as conferring on a council of the band the power to make an enactment in respect of criminal law.

^note

24Coming into force — law under section 23#

Subject to subsection 23(3), a band law comes into force on the date specified in the administration agreement entered into under section 22 in respect of that law.^note

25Proof of law#

A copy of a band law is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the law was duly enacted by the council of the band without proof of the signature or official character of the Minister or the person authorized by the Minister.^note

26Publication#

A council of the band is to provide, on demand, a copy of any band law enacted by that council and is to publish a copy of every such law on a website maintained by or for the council of the band, if one exists, and in a newspaper that has general circulation in the place where the law applies, but no such law is invalid by reason of a failure to publish it.^note

27Expenditures#

The power of a council of the band to expend moneys received by the council under an administration agreement is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.^note

28Indian moneys#

Moneys raised under a band law are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.^note

General

29Amendment of Schedule 2#

The Minister may, by order, amend Schedule 2 by adding, deleting or varying the name of a band, the name of a council of the band, the name, or description, of a band’s reserves or the name of a specified province.^note

Part 3 · First Nations Tax — Specified Products

Definitions

30Definitions#

The following definitions apply in this Part and in Schedule 3.

alcohol means ethyl alcohol. (alcool)

alcoholic beverage means

(a)beer, within the meaning of section B.02.130 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

(b)wine, as defined in section 2 of the Excise Act, 2001;

(c)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

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

cannabis product has the same meaning as in section 2 of the Excise Act, 2001. (produit du cannabis)

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)

specified product means any of the following products:

(a)alcoholic beverages;

(b)fuel;

(c)cannabis products;

(d)vaping products;

(e)tobacco products. (produit visé)

tobacco product has the same meaning as in section 2 of the Excise Act, 2001. (produit du tabac)

vaping product has the same meaning as in section 2 of the Excise Act, 2001. (produit de vapotage)

^note

Application of Other Acts of Parliament

31Section 87 of Indian Act and similar provisions#

(1)The obligation to pay tax or any other amount that is required to be paid under a first nation law, as defined in subsection 39(1) or 40(1), applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(2)A first nation law, as defined in subsection 39(1) or 40(1), or an obligation to pay an amount that arises from the application of section 43, may, despite section 89 of the Indian Act, be administered and enforced by His Majesty in right of Canada, by an agent of the first nation or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by His Majesty in right of the province.

(3)The governing body of a first nation listed in Schedule 3 may enact a law under subsection 33(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax.

(4)If a provision of Part IX of the Excise Tax Act is binding on His Majesty in right of Canada or a province, that provision, to the extent that it applies for the purposes of a first nation law, as defined in subsection 39(1) or 40(1), and any provision of the first nation law that corresponds to that provision of that Part are so binding for the purposes of that law.

^note

Administration Agreement and Other Taxes

32Tax not payable — Excise Tax Act#

If an administration agreement in respect of a first nation law, as defined in subsection 39(1) or 40(1), is in effect, no tax (other than tax imposed under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act) is payable or deemed to have been paid or collected under Part IX of the Excise Tax Act in respect of a supply of a specified product to the extent that tax is payable or deemed to have been paid or collected, as the case may be, in respect of the supply under the first nation law.^note

First Nations Specified Products Tax Law

33Authority to impose tax#

(1)Subject to this section, the governing body of a first nation that is listed in Schedule 3 and that is a band or has the power to enact laws that has been recognized or granted under any other Act of Parliament or under an agreement that has been given effect by any other Act of Parliament may enact a law that imposes

(a)a tax in respect of taxable supplies, made on the lands of the first nation, of specified products listed in Schedule 3 opposite the name of that governing body;

(b)a tax in respect of the bringing of specified products listed in Schedule 3 opposite the name of that governing body onto the lands of the first nation from a place in Canada; and

(c)a tax in respect of imported taxable supplies, made on the lands of the first nation, of specified products listed in Schedule 3 opposite the name of that governing body.

(2)For the purposes of subsection (1), a supply, other than an imported taxable supply, is made on the lands of a first nation only if at least one of the following conditions is met:

(a)if the lands of the first nation were a participating province, a provision of Part IX of the Excise Tax Act would deem the supply to be made in that participating province if

(i)the lands of every other first nation in respect of which a first nation law, as defined in subsection 39(1) or 40(1), is in force at the time the supply is made were each a separate participating province, and

(ii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces; or

(b)tax under Part IX of the Excise Tax Act is not payable in respect of the supply and such tax would, without section 32, be payable but for the connection of the supply with those lands and the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(3)For the purposes of paragraph (1)(c), an imported taxable supply is made on the lands of a first nation only if at least one of the following conditions is met:

(a)tax would be payable in respect of the imported taxable supply under subsection 218.1(1) of the Excise Tax Act if

(i)the lands of the first nation were the particular participating province referred to in that subsection,

(ii)the lands of every other first nation in respect of which a first nation law, as defined in subsection 39(1) or 40(1), is in force at the time the supply is made were each a separate participating province,

(iii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, and

(iv)the recipient of the supply were not a selected listed financial institution;

(b)tax under Part IX of the Excise Tax Act is not payable in respect of the imported taxable supply and such tax would, without section 32, be payable but for the connection of the supply with those lands and the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(4)Subject to subsection (5), a tax in respect of the bringing of specified products onto the lands of a first nation by a person is to be imposed under a law of the first nation enacted under subsection (1) only if the specified products were last supplied to the person by way of sale at a time when an administration agreement was in effect in respect of that law and tax would have been payable under Part IX of the Excise Tax Act in respect of the supply otherwise than at the rate of zero but for the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

(5)For the purposes of paragraph (1)(b), a tax in respect of the bringing of specified products onto the lands of a first nation by a person is not to be imposed if

(a)tax became payable by the person in respect of the specified products under any first nation law, as defined in subsection 11(1), 12(1), 39(1) or 40(1), or section 212 of the Excise Tax Act before the specified products are brought onto the lands of the first nation; or

(b)tax would not be payable under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of specified products onto the lands of the first nation if

(i)the lands of the first nation were the particular participating province referred to in that subsection,

(ii)the lands of every other first nation in respect of which a first nation law, as defined in subsection 11(1), 12(1), 39(1) or 40(1), is in force at the time the specified products are brought onto the lands of the first nation were each a separate participating province,

(iii)the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, and

(6)For the purposes of this Part, if a particular person brings specified products onto the lands of a first nation on behalf of another person, the other person, and not the particular person, is deemed to have brought the specified products onto those lands.

(7)For the purposes of subsection (1), the amount of tax that may be imposed under the law of a first nation in respect of the bringing of specified products onto the lands of the first nation by a person is equal to the amount determined by the formula

(8)Tax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of specified products onto the lands of the first nation becomes payable by the person who brings them onto the lands at the time they are brought onto the lands and

(a)if the person is a registrant who acquired the specified products for consumption, use or supply primarily in the course of commercial activities of the person, the person is to, on or before the day on or before which the person’s return in respect of net tax is required to be filed under the law of the first nation for the reporting period in which the tax became payable,

(i)report the tax in that return, and

(b)in any other case, the person is to, on or before the last day of the month following the calendar month in which the tax became payable,

(ii)pay the tax to the Receiver General or to the appropriate minister for that province, as the case may be.

(9)For the purposes of paragraphs (1)(a) and (c), tax may be imposed under the law of a first nation in respect of a supply at the rates at which tax would have otherwise been imposed under subsections 165(1) and (3) of the Excise Tax Act in respect of that supply.

(10)A law enacted under subsection (1) by the governing body of a first nation is to be administered and enforced, and the tax imposed under that law is to be collected, in accordance with an administration agreement entered into under subsection 39(2) by the authorized body of the first nation.

^note

34Specified products — law under subsection 33(1)#

A law enacted under subsection 33(1) is to provide which specified products are subject to the law.^note

35Coming into force — law under subsection 33(1)#

(1)A law enacted under subsection 33(1) may come into force only on or after the later of the day on which a copy of the law is received by the Minister and the day on which an administration agreement in respect of that law comes into effect.

(2)A law enacted under subsection 33(1) is deemed to not be in force at a particular time unless an administration agreement in respect of that law is in effect at that time.

(3)A tax imposed under a law enacted under subsection 33(1) by the governing body of a first nation in respect of a specified product does not apply at a particular time unless that specified product is listed at that time in Schedule 3 opposite the name of that governing body.

(4)A law enacted under subsection 33(1) is not subject to the Statutory Instruments Act.

^note

36Proof of law#

A copy of a first nation law, as defined in subsection 39(1) or 40(1), enacted by the governing body of a first nation is, if it is certified to be a true copy, evidence that the law was duly enacted by the governing body and, in the case of a law enacted under subsection 33(1), was received by the Minister, without proof of the signature or official character of the person certifying it to be a true copy if that person is

(a)in the case of a first nation law, as defined in subsection 39(1),

(i)if the governing body that enacted the law is a band, the Minister or a person authorized by the Minister, and

(ii)if the governing body that enacted the law is not a band, by a person authorized by the governing body; and

(b)in the case of a first nation law, as defined in subsection 40(1), a person authorized by the governing body.

^note

37Law of band#

(1)A law enacted under subsection 33(1) by the governing body of a band is valid only if the power of the governing body to enact the law is exercised in conformity with paragraph 2(3)(b) of the Indian Act and no such law is invalid by reason of any defect in form.

(2)The power of the governing body of a band to expend moneys paid by the Government of Canada pursuant to an administration agreement in respect of a law enacted under subsection 33(1) by the governing body is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.

(3)The governing body of a band is to provide, on demand, a copy of any law enacted under subsection 33(1) by that governing body and is to publish a copy of every such law on a website maintained by or for the governing body, if one exists, and in a newspaper that has general circulation in the place where the law applies, but no such law is invalid by reason of a failure to publish it.

(4)Moneys raised pursuant to a tax imposed under a law of a first nation enacted under subsection 33(1) are not Indian moneys as defined in subsection 2(1) of the Indian Act.

^note

38First nation — provisions of other Acts of Parliament#

(1)Subject to subsection (2), if any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament recognizes or grants a power of a first nation, other than a band, to enact a law and that Act or agreement contains provisions relating to such matters as the expenditure of moneys raised under a law of the first nation relating to taxation, the style, form or registration of such a law or the procedure for enacting, publishing and providing copies of such a law, the provisions of that Act or agreement apply, with any necessary modifications, for the purposes of a law of the first nation that is enacted under subsection 33(1).

^note

39Definition of first nation law#

(1)In this section, first nation law means a law enacted under subsection 33(1).

(2)The authorized body of a first nation may enter into an administration agreement in respect of a first nation law enacted by the governing body of the first nation.

(3)If the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,

(a)every provision of Part IX of the Excise Tax Act (other than a provision that creates a criminal offence) applies, with any necessary modifications, for the purposes of the first nation law as if tax referred to in each of paragraphs 33(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act, respectively, and, subject to subsection 33(8), as if tax referred to in paragraph 33(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of specified products into a participating province, but the first nation law is not to be construed as imposing a tax except as provided in section 33;

(b)the first nation law applies as if tax imposed under Part IX of the Excise Tax Act were imposed under the first nation law and as if the provisions of that Part (other than a provision that creates a criminal offence) relating to that tax were included in the first nation law, but the first nation law is not to be construed as imposing a tax except as provided in section 33;

(c)Part IX of the Excise Tax Act applies, other than for the purposes of paragraph (a), as if tax imposed under the first nation law were imposed under that Part and as if the provisions of the first nation law relating to that tax were included in that Part, but that Part is not to be construed as imposing a tax except as provided in that Part;

(d)all Acts of Parliament, other than this Act and Part IX of the Excise Tax Act, apply as if tax referred to in each of paragraphs 33(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act, respectively, and, subject to subsection 33(8), as if tax referred to in paragraph 33(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of specified products into a participating province; and

(e)for greater certainty,

(v)a person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of both that Part and the first nation law,

(vi)a person who is a registrant for the purposes of the first nation law is a registrant for the purposes of both that law and Part IX of the Excise Tax Act,

(viii)nothing in this Part is to be construed as conferring on a governing body the power to make an enactment in respect of criminal law.

^note

First Nation Law Enacted Under Separate Power

40Definition of first nation law#

(1)In this section, first nation law means a law enacted by the governing body of a first nation listed in Schedule 3 under a power recognized or granted under any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament, if that law and its application are consistent with subsections 33(1) to (9), section 34, subsection 35(3), paragraphs 39(3)(a) and (b) and subparagraphs 39(3)(e)(i) to (iii), (v) and (viii).

(2)If the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,

(a)Part IX of the Excise Tax Act applies as if tax imposed under the first nation law were imposed under that Part and as if the provisions of the first nation law relating to that tax were included in that Part, but that Part is not to be construed as imposing a tax except as provided in that Part;

(b)all Acts of Parliament, other than this Act and Part IX of the Excise Tax Act, apply as if tax referred to in each of paragraphs 33(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act, respectively, and, subject to subsection 33(8), as if tax referred to in paragraph 33(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of specified products into a participating province; and

(c)for greater certainty,

(ii)a person who is a registrant for the purposes of the first nation law is a registrant for the purposes of both that law and Part IX of the Excise Tax Act, and

^note

Tax Attributable to a First Nation

41Tax attributable to first nation#

(1)An administration agreement in respect of a first nation law, as defined in subsection 39(1) or 40(1), of a particular first nation is to provide for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of the amount (in this section referred to as “tax attributable to the first nation”) by which

(a)the total of all amounts each of which is an amount of tax that, while that first nation law was in force, became payable in the year under a first nation law, as defined in subsection 39(1) or 40(1), or Part IX of the Excise Tax Act (other than subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1) and that is attributable to a specified product that is for consumption or use on the lands of the particular first nation,

(b)the total of all amounts each of which is included in the total determined under paragraph (a) and

(i)is included in determining an input tax credit or in determining a deduction that may be claimed in determining the net tax of a person,

(ii)can reasonably be regarded as an amount that a person is or was entitled to recover by way of a rebate or refund or otherwise under a first nation law, as defined in subsection 39(1) or 40(1), or under any Act of Parliament, or

(iii)is an amount of tax in respect of a supply to a person who is, under any Act of Parliament or any other law, exempt from paying the tax.

exceeds

(2)The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement in respect of a first nation law, as defined in subsection 39(1) or 40(1), of a first nation with the authorized body of the first nation and, among other things, the agreement is to provide

(a)the method for estimating, in accordance with the formulae, rules, conditions and data sources specified in the agreement, the tax attributable to the first nation;

(b)for the sharing, if any, between the first nation and the Government of Canada of the tax attributable to the first nation;

(c)for the retention by the Government of Canada, as its property, of

(i)the portion, if any, of the total tax imposed by the first nation under the first nation law that is not tax attributable to the first nation, and

(ii)the Government of Canada’s share, if any, under paragraph (b) of the tax attributable to the first nation;

(d)for the payments, and for the eligibility for payments, by the Government of Canada to the first nation in respect of the tax attributable to the first nation out of the Consolidated Revenue Fund to which the first nation is entitled under the agreement, the time when and the manner in which the payments will be made, and the remittance by the first nation to the Government of Canada of any overpayments or advances by the Government of Canada or the right of the Government of Canada to set off any overpayments or advances against amounts payable by the Government of Canada to the first nation under the agreement;

(g)for the accounting of tax attributable to the first nation in accordance with the agreement;

(h)for the payment by the Government of Canada and its agents and subservient bodies of amounts imposed under the first nation law or any other first nation law, as defined in subsection 39(1) or 40(1), and for the payment by the first nation and its agents and subservient bodies of amounts imposed under that law, any other first nation law, as defined in subsection 39(1) or 40(1), or Part IX of the Excise Tax Act;

(i)for the accounting for the payments referred to in paragraph (h);

(j)for the compliance by the Government of Canada and its agents and subservient bodies with the first nation law and any other first nation law, as defined in subsection 39(1) or 40(1), and for the compliance by the first nation and its agents and subservient bodies with that law, any other first nation law, as defined in subsection 39(1) or 40(1), and Part IX of the Excise Tax Act; and

(k)for other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the first nation law.

(4)Subsection (3) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement.

(5)If the Minister, on behalf of the Government of Canada, has entered into an administration agreement with the authorized body of a first nation, the Minister may pay to the first nation out of the Consolidated Revenue Fund

(a)amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and

(b)in accordance with the agreement, advances in respect of the amounts referred to in paragraph (a).

(6)Subject to subsection (7), if an administration agreement has been entered into in respect of a first nation law, as defined in subsection 39(1) or 40(1), payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to the person under that law in accordance with the agreement unless the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act.

(7)If no amount is held on behalf of a first nation from which payment under subsection (6) may be made in accordance with an administration agreement, or the amount of the payment exceeds the amount so held, payment under subsection (6) may be made as a recoverable advance out of the Consolidated Revenue Fund if the repayment of the amount or excess by the first nation is provided for in the agreement.

^note

42Statutory authority to make payments#

Despite any other Act of Parliament, the payments made under an administration agreement under the authority of subsection 41(5), (6) or (7) may be made without any other or further appropriation or authority.^note

Offences

43Offences#

When an administration agreement in respect of a first nation law, as defined in subsection 39(1) or 40(1), is in effect and a person commits an act or omission in respect of that law that would be an offence under a provision of Part IX of the Excise Tax Act or regulations made under that Part if the act or omission were committed in relation to that Part or those regulations,

(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 if an offence under that provision may be prosecuted by indictment; and

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

^note

General

44Amendment of Schedule 3#

The Minister may, by order, amend Schedule 3 by adding, deleting or varying the name of a first nation or of the governing body of a first nation, the description of the lands of a first nation or the specified products listed opposite the name of a first nation.^note

45Information reports#

(1)If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 39(1) or 40(1), the Minister of National Revenue or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, the appropriate minister for that province may, for the purposes of the administration agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies of specified products relating to that business made by the person or specified products acquired or imported for consumption, use or supply in connection with those lands and that business.

(2)A report under subsection (1) is to be made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report is to be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province.

^note

Schedule 1 · (Subsections 2(1), 3(2), 4(1) and 12(1) and section 15)

Column 1 | Column 2 | Column 3First Nation | Governing Body | LandsAdams Lake | Council of Adams Lake | Reserve of Adams LakeAitchelitz | Council of Aitchelitz | Each reserve of Aitchelitz that is not shared with another bandAkisqnuk First Nation (also known as Columbia Lake Indian Band and ?Akisq’nuk First Nation) | Council of the Akisqnuk First Nation | Reserves of Columbia Lake, other than the reserve designated as St. Mary’s No. 1A.Beecher Bay | Council of Beecher Bay | Reserves of Beecher BayBlueberry River First Nations | Council of the Blueberry River First Nations | Reserves of the Blueberry River First NationsBonaparte | Council of Bonaparte | Each reserve of Bonaparte that is not shared with another bandBuffalo Point First Nation | Council of Buffalo Point First Nation | Each reserve of the Buffalo Point First Nation that is not shared with another bandBurrard, also known as, the Tsleil-Waututh Nation | Council of Burrard | Reserve of BurrardCarcross/Tagish First Nation | Assembly of the Carcross/Tagish First Nation | Settlement Land of the Carcross/Tagish First Nation under the Carcross/Tagish First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Cayoose Creek | Council of Cayoose Creek | Reserves of Cayoose CreekChampagne and Aishihik First Nations | First Nations Council of the Champagne and Aishihik First Nations | Settlement Land of the Champagne and Aishihik First Nations under the Champagne and Aishihik First Nations Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Cowessess | Council of Cowessess | Each reserve of Cowessess that is not shared with another band.Cowichan | Council of Cowichan | Reserve of CowichanDéline First Nation | Déline Got’ine Government | Déline Lands, as defined in 22.1.1 of the Déline Final Self-Government Agreement that is approved, given effect and declared valid by the Déline Final Self-Government Agreement ActDuncan’s First Nation | Council of the Duncan’s First Nation | Reserves of the Duncan’s First NationEnoch Cree Nation #440 | Council of the Enoch Cree Nation #440 | Reserve of the Enoch Cree Nation #440First Nation of Nacho Nyak Dun | Assembly of the First Nation of Nacho Nyak Dun | Settlement Land of the First Nation of Nacho Nyak Dun under the First Nation of Nacho Nyak Dun Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Frog Lake | Council of Frog Lake | Each reserve of Frog Lake that is not shared with another bandGambler First Nation | Council of the Gambler First Nation | Each reserve of the Gambler First Nation that is not shared with another bandHuu-ay-aht First Nations | Huu-ay-aht First Nations Government | Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Huu-ay-aht First NationsInnue Essipit | Conseil de la Première Nation des Innus Essipit | Innue Essipit ReserveInuit, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act, S.C. 2005, c. 27 | Nunatsiavut Government | Labrador Inuit Lands and Inuit Communities, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act, S.C. 2005, c. 27Kahkewistahaw | Council of Kahkewistahaw | Each reserve of Kahkewistahaw that is not shared with another bandKamloops | Council of Kamloops | Each reserve of Kamloops that is not shared with another bandKa:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations | Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations Government | Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First NationsKingsclear | Council of Kingsclear | Each reserve of Kingsclear that is not shared with another bandKluane First Nation | Council of the Kluane First Nation | Settlement Land of the Kluane First Nation under the Kluane First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Kwanlin Dun First Nation | Kwanlin Dun First Nation Council | Settlement Land of the Kwanlin Dun First Nation under the Kwanlin Dun First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Kwaw-kwaw-Apilt | Council of Kwaw-kwaw-Apilt | Each reserve of Kwaw-kwaw-Apilt that is not shared with another bandLeq’á:mel First Nation | Council of the Leq’á:mel First Nation | Each reserve of the Leq’á:mel First Nation that is not shared with another bandLittle Red River Cree Nation | Council of the Little Red River Cree Nation | Reserves of the Little Red River Cree NationLittle Salmon/Carmacks First Nation | Assembly of the Little Salmon/Carmacks First Nation | Settlement Land of the Little Salmon/Carmacks First Nation under the Little Salmon/Carmacks First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Lower Kootenay | Council of Lower Kootenay | Reserves of Lower Kootenay, other than the reserve designated as St. Mary’s No. 1A.Madawaska Maliseet First Nation | Council of the Madawaska Maliseet First Nation | Each reserve of the Madawaska Maliseet First Nation that is not shared with another bandMatsqui | Governing Body of Matsqui established under clause 2.1 of its by-law entitled Matsqui First Nation Custom Election Regulations and Procedures | Each reserve of Matsqui that is not shared with another bandMetepenagiag Mi’kmaq Nation | Council of the Metepenagiag Mi’kmaq Nation | Reserves of the Metepenagiag Mi’kmaq NationMosquito, Grizzly Bear’s Head, Lean Man First Nation | Council of the Mosquito, Grizzly Bear’s Head, Lean Man First Nation | Reserves of the Mosquito, Grizzly Bear’s Head, Lean Man First NationMuskeg Lake | Council of Muskeg Lake | Reserve of Muskeg LakeNekaneet | Council of Nekaneet | Each reserve of Nekaneet that is not shared with another band.Neskonlith Indian Band | Council of the Neskonlith Indian Band | Reserves of the Neskonlith Indian BandNisga’a Nation, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act, S.C. 2000, c. 7 | Nisga’a Lisims Government, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act, S.C. 2000, c. 7 | Nisga’a Lands, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act, S.C. 2000, c. 7Oromocto First Nation | Council of the Oromocto First Nation | Reserve of the Oromocto First NationPeter Ballantyne Cree Nation | Council of the Peter Ballantyne Cree Nation | Reserves of the Peter Ballantyne Cree NationSaint Mary’s | Council of Saint Mary’s | Reserves of Saint Mary’sSelkirk First Nation | Assembly of the Selkirk First Nation | Settlement Land of the Selkirk First Nation under the Selkirk First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Shuswap | Council of Shuswap | Reserve of ShuswapSkeetchestn | Council of Skeetchestn | Each reserve of Skeetchestn that is not shared with another bandSkidegate | Council of Skidegate | Reserve of SkidegateSkowkale | Council of Skowkale | Each reserve of Skowkale that is not shared with another bandSonghees First Nation | Council of the Songhees First Nation | Reserves of the Songhees First NationSplatsin | Council of Splatsin | Reserves of SplatsinSquiala First Nation | Council of the Squiala First Nation | Each reserve of the Squiala First Nation that is not shared with another bandSt. Mary’s | Council of St. Mary’s | Reserves of St. Mary’s, other than the reserve designated as St. Mary’s No. 1A.Ta’an Kwach’an Council | Board of Directors and Elders Council of the Ta’an Kwach’an Council | Settlement Land of the Ta’an Kwach’an Council under the Ta’an Kwach’an Council Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Teslin Tlingit Council | General Council of the Teslin Tlingit Council | Settlement Land of the Teslin Tlingit Council under the Teslin Tlingit Council Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Tla’amin Nation | Tla’amin Government | Tla’amin Lands, as defined in the Tla’amin Final Agreement Act, S.C. 2014, c. 11Tla-o-qui-aht | Council of the Tla-o-qui-aht First Nations | Reserve of the Tla-o-qui-aht First NationsTlicho | Tlicho Government | Tlicho lands and Tlicho community within the meaning assigned by the Land Claims and Self-Government Agreement among the Tlicho, the Government of the Northwest Territories and the Government of Canada, signed on August 25, 2003 and approved, given effect and declared valid by the Tlicho Land Claims and Self-Government Act, as that Agreement is amended from time to timeTobacco Plains | Council of Tobacco Plains | Reserves of Tobacco Plains, other than the reserve designated as St. Mary’s No. 1A.Tobique | Council of Tobique | Each reserve of Tobique that is not shared with another bandToquaht Nation | Toquaht Nation Government | Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Toquaht NationTr’ondëk Hwëch’in | General Assembly of the Tr’ondëk Hwëch’in | Settlement Land of the Tr’ondëk Hwëch’in under the Tr’ondëk Hwëch’in Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Tsawout First Nation | Council of the Tsawout First Nation | Each reserve of the Tsawout First Nation that is not shared with another bandTsawwassen First Nation | Tsawwassen Government | Tsawwassen Lands within the meaning assigned by the Agreement, as defined in the Tsawwassen First Nation Final Agreement Act, S.C. 2008, c. 32Tzeachten | Council of Tzeachten | Each reserve of Tzeachten that is not shared with another bandUchucklesaht Tribe | Uchucklesaht Tribe Government | Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Uchucklesaht TribeVuntut Gwitchin First Nation | Tribal Council of the Vuntut Gwitchin First Nation | Settlement Land of the Vuntut Gwitchin First Nation under the Vuntut Gwitchin First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c. 34Westbank First Nation | Council of the Westbank First Nation | Reserve of the Westbank First NationWest Moberly First Nations | Council of the West Moberly First Nations | Reserve of the West Moberly First NationsWhite Bear | Council of White Bear | Each reserve of White Bear that is not shared with another bandWhitecap Dakota Nation | Whitecap Dakota Council | Whitecap Dakota reserve lands, as defined in the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate ActWoodstock | Council of Woodstock | Each reserve of Woodstock that is not shared with another bandYuułuʔiłʔatḥ First Nation (also known as the Ucluelet First Nation) | Yuułuʔiłʔatḥ First Nation Government | Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Yuułuʔiłʔatḥ First Nation

Schedule 2 · (Sections 17, 22, 23 and 29)

Schedule 3 · (Subsection 2(1), section 30, subsections 31(3), 33(1), 35(3) and 40(1) and section 44)

Amendments not in force

— 2026, c. 23, s. 42Schedule 1 to the First Nations Goods and Services Tax Act is amended by adding the following in alphabetical order:Column 1 | Column 2 | Column 3First Nation | Governing Body | LandsTłegǫ́hłı̨ Got’įnę | Tłegǫ́hłı̨ Got’įnę Government | Lands within Tłegǫ́hłı̨ and Settlement Lands, as those terms are defined in 1.1 of the Final Self-Government Agreement for the Tłegǫ́hłı̨ Got’įnę that is approved, given effect and declared valid by the Final Self-Government Agreement for the Tłegǫ́hłı̨ Got’įnę Act

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