WESTBANK FIRST NATION TAX ON ALCOHOL AND TOBACCO

69. (1) The definition ``direct tax'' in section 51 of the Act is repealed.

(2) Section 51 of the Act is amended by adding the following in alphabetical order:

``alcoholic beverage''
« boisson alcoolisée »

``alcoholic beverage'' means

      (a) beer, within the meaning assigned by section B.02.130 of the Food and Drug Regulations, containing more than .05% alcohol by volume;

      (b) ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of the Food and Drug Regulations, containing more than .05% alcohol by volume;

      (c) wine, within the meaning assigned by section 25 of the Excise Tax Act, containing more than 1% alcohol by volume;

      (d) any beverage containing more than 1% alcohol by volume, that is obtained from the distillation of grains, fruit or other agricultural products or from the distillation of beer or wine; and

      (e) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 1% alcohol by volume.

``direct''
« directe »

``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.

``sale''
« vente »

``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax Act.

70. (1) Subsection 52(1) of the Act is replaced by the following:

Tax

52. (1) Notwithstanding section 87 of the Indian Act, the council may make a by-law imposing a direct tax in respect of the sale of alcoholic beverages or tobacco products on a reserve to be collected pursuant to an agreement entered into under subsection 54(1).

(2) Subsection 52(4) of the Act is replaced by the following:

Sale on reserve

(4) For the purposes of this Part, an alcoholic beverage or a tobacco product is sold on a reserve if

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

    (b) tax under section 165 of the Excise Tax Act would not have been payable in respect of the sale because of the reasons set out in paragraph (a) if the purchaser had been a person eligible to benefit from an exemption from taxation under section 87 of the Indian Act and section 55 had not applied to the sale.

71. (1) Paragraph 53(1)(c) of the Act is replaced by the following:

    (c) shall provide that the rate of tax on the sale of the alcoholic beverages and tobacco products that are subject to the tax is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act;

(2) Subsection 53(3) of the Act is replaced by the following:

Publication of by-law

(3) 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 as well as in the First Nations Gazette, but no by-law shall be invalid by reason of a failure to make such publication.

PART 5

CANADA EDUCATION SAVINGS GRANTS

1996, c. 11

Department of Human Resources Development Act

72. The Department of Human Resources Development Act is amended by adding the following after Part III:

PART III.1

CANADA EDUCATION SAVINGS GRANTS

Interpretation

Definitions

33.1 (1) The definitions in this subsection apply in this Part.

``CES grant''
« subvention pour l'épargne- études »

``CES grant'' means a grant payable or paid under subsection 33.3(1).

``prescribed'' Version anglaise seulement

``prescribed'' means prescribed by regulations of the Governor in Council.

Income Tax Act expressions

(2) Unless the contrary intention appears,

    (a) an expression in this Part that is defined for the purposes of section 146.1 of the Income Tax Act has the same meaning in this Part as it has for the purposes of that section; and

    (b) all other expressions in this Part have the same meanings as in the Income Tax Act.

Purpose of Part

Purpose

33.2 The purpose of this Part is to provide, through financial assistance, an incentive to individuals to finance the post-secondary education of children from an early age by means of savings in registered education savings plans.

Payments

Authority to pay CES grants

33.3 (1) Subject to this Part and the regulations, on application to the Minister in a form and manner approved by the Minister, the Minister may, on such terms and conditions as the Minister may specify by agreement between the Minister and the trustee of a trust governed by a registered education savings plan, pay a grant to the trustee for the benefit of the trust in respect of contributions made to the plan in 1998 or a subsequent year by subscribers under the plan in respect of a beneficiary under the plan, other than a beneficiary who was 17 years of age or older at the end of the preceding year, of an amount not exceeding the lesser of

    (a) 20% of the contributions made in the year, and

    (b) the amount of

      (i) if the year is 1998, $400, and

      (ii) in any other case, $800.

Where no grant payable

(2) No CES grant may be paid in respect of a contribution in respect of a beneficiary under a registered education savings plan unless

    (a) the beneficiary's Social Insurance Number is provided to the Minister; and

    (b) the beneficiary is resident in Canada at the time the contribution is made.

Interest

(3) The Minister may in prescribed circumstances pay interest, determined in accordance with prescribed rules, in respect of a CES grant.

General

Recovery of payments and interest

33.4 An amount required to be repaid to the Minister under this Part or under an agreement entered into under this Part and any interest due in respect of the amount constitute a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction.

Access to information

33.5 (1) Subject to subsections (3) and (4) and except as otherwise prescribed, all information obtained in the course of the administration or enforcement of this Part is privileged and no person shall knowingly make it available or allow it to be made available to any other person except for the purpose of the administration or enforcement of this Part or the Income Tax Act.

Social Insurance Number information

(2) Subject to subsections (3) and (4), no person shall knowingly use, communicate or allow to be communicated the Social Insurance Number of an individual that was obtained for a purpose related to an application for a CES grant under this Part except for the purpose of the administration or enforcement of this Part or the Income Tax Act.

Provisions of Canada Pension Plan re information applicable

(3) Subject to subsection (4) and except as otherwise prescribed, sections 104 to 104.03, 104.05 to 104.08, 104.1 and 104.11 of the Canada Pension Plan relating to the protection of personal information apply, with such modifications as the circumstances require, to this Part and shall be read as if they were contained in this Part but, for the purposes of this Part,

    (a) any matter or thing that is to be or may be prescribed under any of those sections is to be or may be prescribed under this Part;

    (b) the Minister referred to in any of those sections shall be construed to be the Minister under this Act; and

    (c) a reference in any of those sections to ``representative'' shall be read as ``legal representative'' in respect of information that is a Social Insurance Number.

Restriction on application of certain provisions

(4) Sections 104.05 to 104.07 of the Canada Pension Plan do not apply to this Part in respect of information received solely by reason of subparagraph 241(4)(d)(vii.1) of the Income Tax Act.

Regulations

33.6 The Governor in Council may make regulations for carrying out the purpose and provisions of this Part and, without limiting the generality of the foregoing, may make regulations

    (a) prescribing any matter or thing that by this Part is to be or may be prescribed;

    (b) establishing conditions that must be met by a registered education savings plan and by persons in respect of the plan before a CES grant may be paid in respect of the plan;

    (c) establishing the manner of determining the amount of a CES grant that may be paid in respect of contributions to registered education savings plans;

    (d) specifying terms and conditions to be included in agreements entered into between a trustee under a registered education savings plan and the Minister relating to the terms and conditions applicable to the payment of a CES grant and specifying, for inclusion in the agreements, in addition to such other conditions as the Minister deems appropriate, the obligations of a trustee under an agreement;

    (e) specifying circumstances under which all or part of any amount paid under this Part is to be repaid to the Minister; and

    (f) establishing, for the purpose of determining an amount required to be repaid under this Part in respect of CES grants, the manner of determining the portion, if any, of an educational assistance payment made under a registered education savings plan that is attributable to CES grants.

R.S., c. A-1

Access to Information Act

73. Schedule II to the Access to Informa tion Act is amended by adding, in alphabeti cal order, a reference to

Department of Human Resources Development Act

    Loi sur le ministère du Développement des ressources humaines

and a corresponding reference in respect of that Act to ``section 33.5''.

R.S., c. 1 (5th Supp.)

Income Tax Act

74. Section 146.1 of the Income Tax Act is amended by adding the following after subsection (13):

RESP information

(13.1) Every trustee under a registered education savings plan shall, in prescribed form and manner, file with the Minister information returns in respect of the plan.

75. Paragraph 241(4)(d) of the Act is amended by adding the following after subparagraph (vii):

      (vii.1) to an official of the Department of Human Resources Development or to a prescribed official solely for the purpose of the administration or enforcement of Part III.1 of the Department of Human Resources Development Act,

PART 6

ADMINISTRATION AGREEMENTS WITH ABORIGINAL GOVERNMENTS

R.S., c. F-8; 1995, c. 17, s. 45

Federal-Provincial Fiscal Arrangements Act

1992, c. 10, s. 1(2)

76. (1) The portion of the definition ``administration agreement'' in subsection 2(1) of the Federal-Provincial Fiscal Ar rangements Act before paragraph (b) is replaced by the following:

``adminis-
tration agreement''
« accord d'applica-
tion »

``administration agreement'' means an agreement between the Government of Canada and the government of a province or an aboriginal government under which

      (a) the Government of Canada will administer and enforce an Act of the legislature of the province, or legislation made by an aboriginal government , that imposes a tax and will make payments to the province or the aboriginal government in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or

(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

``aboriginal government''
« gouverne-
ment autochtone »

``aboriginal government'' means an Indian, an Inuit or a Métis government or the ``council of the band'', as defined in subsection 2(1) of the Indian Act;

1992, c. 10, s. 4

77. Subsection 7(1) of the Act is replaced by the following:

Adminis-
tration agreement

7. (1) The Minister or the Minister of National Revenue, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an administration agreement with the government of a province or an aboriginal government .

1992, c. 10, s. 4

78. Section 8 of the Act is replaced by the following:

Advance payments under agreements

8. Where the government of a province or an aboriginal government has entered into an administration agreement, the Minister, in accordance with the regulations, may make advance payments to the province or the aboriginal government out of the Consolidated Revenue Fund on account of any amount that may become payable to the province or the aboriginal government pursuant to the administration agreement.

1992, c. 10, s. 4

79. Subsections 8.1(1) and (2) of the Act are replaced by the following:

Payment out of C.R.F.

8.1 (1) Subject to subsection (2), where an administration agreement has been entered into in respect of an Act of the legislature of a province or in respect of legislation made by an aboriginal government , payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to that person under that Act or legislation , in accordance with the terms and conditions of the administration agreement.

Advances from the C.R.F.

(2) Where no amount is held on behalf of the province or aboriginal government from which a payment under subsection (1) may be made, or the amount of the payment exceeds the amount so held, payment pursuant to subsection (1) may be made as a recoverable advance from the Consolidated Revenue Fund if the repayment of the amount or the excess by the government of the province or the aboriginal government is provided for in the administration agreement.