Reports and Consideration of Reports

Annual reports

29. (1) The foundation shall, within three months after the end of each fiscal year, prepare an annual report in both official languages of its activities during the year and include in the report

    (a) its financial statement for the year as approved by the board;

    (b) its balance sheet as at the end of the year including a detailed statement of its investment portfolio as at the end of the year; and

    (c) the report of the auditor for the year in respect of the audit of the books and records of the foundation for the year, the auditor's certificates respecting the financial statement and balance sheet and any other reports of the auditor respecting the financial circumstances of the foundation in the year.

Considera-
tion of report by members

(2) Before the annual report of the foundation for a fiscal year is distributed to the public, it shall be approved by the board and by the members at a meeting of the members.

Distribution of report

(3) After the annual report of the foundation for a fiscal year is approved as required under subsection (2), the report shall be made public in accordance with the by-laws of the foundation and a copy shall be sent to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister receives it.

Public meeting

30. (1) After it publishes its annual report for a fiscal year, the foundation shall convene a public meeting at a city in Canada selected by the board to consider the report and other matters relating to its activities during the year.

Notice of meeting

(2) At least thirty days before the date of a meeting convened under subsection (1) to consider the foundation's annual report for a fiscal year, the foundation shall give notice of the time and place of the meeting in accordance with the by-laws of the foundation.

Winding Up

Property to be divided

31. If the foundation is wound up or dissolved, all its property remaining after all its debts and obligations have been satisfied shall be liquidated and the moneys arising from that liquidation shall be distributed among all the eligible recipients that have received grants from the foundation and that are, as of the day the distribution begins, still carrying on research, to be used by them for the purpose of that research, in such a way that each such recipient receives an amount that is the same proportion of those moneys that the total grants received by that recipient from the foundation is of the total of all grants that have been made by the foundation to all such eligible recipients.

General

Both official languages to be used

32. The foundation shall offer its services in both official languages.

By-law relating to conflict of interest

33. The foundation shall include in its by-laws provisions that

    (a) entitle an eligible recipient that has made an application for a grant from the foundation to request the board to make a ruling as to the possible conflict of interest of a director in the consideration or disposal of the application; and

    (b) establishing procedures to be followed by the board in responding to the request and giving the ruling.

Regulations

34. The Governor in Council may make regulations respecting the maximum remuneration payable to the directors.

PART II

COWICHAN TRIBES TOBACCO TAX

Definitions

35. The definitions in this section apply in this Part.

``British Columbia''
« Colombie-
Britannique »

``British Columbia'' means Her Majesty in right of British Columbia.

``consumer''
« consomma-
teur »

``consumer'' means an Indian or any band, within the meaning of the Indian Act, who acquires tobacco on a reserve for the use or consumption of the Indian or the band, or for the use or consumption by others at the expense of the Indian or the band, or on behalf of, or as the agent for, a principal who desires to acquire the tobacco for use or consumption by the Indian or the band or other persons at the expense of that Indian or that band.

``council''
« conseil »

``council'', in relation to the Cowichan Tribes, has the same meaning as the expression ``council of the band'' in subsection 2(1) of the Indian Act.

``Cowichan Tribes''
« tribus Cowichan »

``Cowichan Tribes'' means the Cowichan Band of Indians referred to in Order in Council P.C. 1973-3571.

``direct tax''
« taxe directe »

``direct tax'' means a tax that the legislature of a province may levy pursuant to class 2 of section 92 of the Constitution Act, 1867.

``Minister''
« ministre »

``Minister'' means the Minister of Finance.

``reserve''
« réserve »

``reserve'' means the reserves, within the meaning of subsection 2(1) of the Indian Act, set apart by Her Majesty for the use and benefit of the Cowichan Tribes.

``tobacco''
« tabac »

``tobacco'' means tobacco and tobacco products in any form in which they may be consumed by a consumer, and includes snuff and raw leaf tobacco.

Tax

36. (1) Notwithstanding section 87 of the Indian Act or any other Act of Parliament or any Act of the legislature of a province, the council may make a by-law imposing a direct tax on consumers of tobacco, at a rate prescribed in the by-law.

Application of section 87 of the Indian Act

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

Indian moneys

(3) Moneys raised pursuant to a tax referred to in subsection (1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

Expenditures

(4) Expenditures made out of moneys raised pursuant to a tax referred to in subsection (1) must be made under the authority of a resolution approved by a majority of the councillors of the Cowichan Tribes present at a meeting of the council duly convened.

By-law

(5) A by-law made under subsection (1)

    (a) shall be valid only if approved by a majority of the councillors of the Cowichan Tribes present at a meeting of the council duly convened;

    (b) shall not come into force before it is approved by the Minister;

    (c) shall, except where an agreement has been entered into pursuant to subsection 39(1),

      (i) provide the method of calculating the tax,

      (ii) set out the rate at which the tax is imposed,

      (iii) provide for the time and manner in which the tax that is required to be collected by the vendor of the tobacco is to be remitted to the council, and

      (iv) provide for the form of, and the information to be contained in, the books and records to be kept pursuant to subsection 38(1);

    (d) shall, where an agreement has been entered into pursuant to subsection 39(1), provide that the rate of tax is the rate provided for in the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time;

    (e) may apply to one or more kinds of tobacco and may provide for different rates for different kinds of tobacco;

    (f) may be made with respect to any matter arising out of or ancillary to the exercise of powers under this section; and

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

Supreme Court of British Columbia

37. (1) Except where an agreement has been entered into pursuant to subsection 39(1), where a person who is required to remit an amount of tax collected pursuant to a by-law made under section 36 fails to remit that amount or where a person fails to pay an amount pursuant to subsection (2), the Cowichan Tribes may take proceedings before the Supreme Court of British Columbia against that person to recover the amount.

Failure to collect

(2) Except where an agreement has been entered into pursuant to subsection 39(1), where a person who is required to collect an amount of tax pursuant to this Part fails to collect the amount, that person shall pay to the council, at the same time and in the same manner as the person would have been required to remit if the failure had not occurred, an amount equal to the amount of tax the person failed to collect.

Proof of by-law

(3) A copy of a by-law made under this Part is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the by-law was duly made by the council and approved 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.

Publication of by-law

(4) The council shall, on demand, provide a copy of any by-law made under this Part and shall publish every such by-law in a newspaper having general circulation in the place where the tax applies.

Books and records

38. (1) Every person who is required pursuant to this Part to collect an amount of tax shall keep books and records of account in such form and containing such information as will enable the taxes payable under this Part to be determined.

Inspection of books

(2) A person authorized by the council (in this section referred to as the authorized person) may, at all reasonable times, for any purpose related to the administration or enforcement of this Part,

    (a) inspect, audit or examine the books and records required to be kept under this Part; and

    (b) examine any property situated on a reserve that is in an inventory of a person required to keep books and records pursuant to this Part and any property on the reserve an examination of which may assist in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the books or records of the person or any amount that the person was required to collect under this Part.

Authorized person

(3) For the purposes of paragraphs (2)(a) and (b), the authorized person may

    (a) enter any premises or place on the reserve, except a dwelling-house, where any books or records are or should be kept; and

    (b) require the person referred to in paragraph (2)(b) to provide all reasonable assistance and to answer all proper questions relating to the administration and enforcement of this Part.

Agreement with province

39. (1) The Cowichan Tribes may enter into an agreement with British Columbia respecting the collection of tax imposed by a by-law made under section 36.

Collection where agreement

(2) Where a tax has been imposed by a by-law made under section 36 and an agreement entered into with the Government of British Columbia for collection of the tax, British Columbia may collect the tax in accordance with the agreement and may take proceedings to collect the tax as if it were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

Rights of Appeal

(3) Where an agreement has been entered into, any person who is required to pay, collect or remit the tax collected by British Columbia, or who is liable to pay any amount or penalty with respect to such tax, may take any proceedings with respect to the payment, collection or remittance or with respect to the amount of penalty as if the tax were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

Exception

(4) For greater certainty, subsection (3) does not apply to proceedings challenging the validity of a tax imposed by a by-law made under section 36.

Payment of security by wholesaler

(5) For greater certainty, where an agreement has been entered into, British Columbia may collect security from dealers, within the meaning of section 1 of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, who are situated outside a reserve with respect to the tax imposed by a by-law made under this Part.

Application of provincial legislation

(6) For the purposes of subsections (2) and (3), the provisions of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, apply for the purposes of this Part with such modifications as the circumstances require.

Reference in Tobacco Tax Act

(7) For greater certainty, a reference in the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time,

    (a) to the tax in that Act shall be read as a reference to the tax imposed by the by-law;

    (b) to British Columbia or the provincial government shall be read as a reference to the council or the Cowichan Tribes, as the circumstances require;

    (c) to a consumer in that Act shall be read as a reference to a consumer as defined in this Part; and

    (d) to that Act shall be read as a reference to this Part.

Inclusion of provisions

(8) For greater certainty, the Tobacco Tax Act, R.S.B.C. 1979, c. 404, referred to in subsection (6) includes all provisions of that Act relating to

    (a) suspension or cancellation of permits;

    (b) payment of security by dealers;

    (c) payment of remuneration to dealers;

    (d) powers of inspection;

    (e) audit and assessment;

    (f) collection remedies;

    (g) injunctions;

    (h) imposition of penalties and interest;

    (i) seizure by officials;

    (j) claims for bad debt refunds; and

    (k) subject to subsection (4), rights of appeal.

Confidentia-
lity

40. No person shall provide access to information obtained in the administration of this Part or any by-law made under this Part that may directly or indirectly identify a person except

    (a) for the purposes of administering or enforcing this Part or a by-law made under this Part;

    (b) for the purposes of any legal proceedings;

    (c) to the person to whom the information relates;

    (d) to the council and any officer of the tax administration of the Cowichan Tribes who is authorized by the council, for the purposes of formulating or implementing the fiscal policy of the Cowichan Tribes; and

    (e) to any person legally entitled to it under any Act of Parliament or of the legislature of a province, solely for the purposes for which that person is entitled to it.

Offence and penalty

41. Every person who contravenes this Part or a by-law made under this Part is guilty of an offence and liable on summary conviction to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both.

Conditional amendment - Bill C-25

42. If Bill C-25, introduced in the second session of the thirty-fifth Parliament and entitled An Act respecting regulations and other documents, including the review, registration, publication and parliamentary scrutiny of regulations and other documents, and to make consequential and related amendments to other Acts, is assented to, then, on the later of the coming into force of section 1 of that Act and paragraph 36(5)(g) of this Act, paragraph 36(5)(g) of this Act is replaced by the following:

    (g) is not subject to the Regulations Act.