BILL C-36 - Royal Assent

	PART 3
	EARLY RETIREMENT - SUSPENSION OF SEPARATION BENEFIT
Suspension of separation benefit	57. (1) A person to whom a notice of surplus status is given between July 15, 1995 and March 31, 1998 who subsequently elects to receive an annual benefit under section 4 of the Retirement Compensation Arrangements Regulations, No. 2 and who ceases to be employed in the Public Service between June 23, 1998 and September 30, 1998 is not entitled to a separation benefit under the Work Force Adjustment Directive.
Definitions	(2) For the purpose of subsection (1), ``notice of surplus status'', ``Public Service'' and ``Work Force Adjustment Directive'' have the same meaning as in subsection 2(1) of the Retirement Compensation Arrangements Regulations, No. 2.
	PART 4
	CERTAIN FIRST NATIONS' SALES TAXES
	DIVISION 1
	KAMLOOPS INDIAN BAND TAX ON ALCOHOL, TOBACCO AND FUELS
Definitions	58. The definitions in this section apply in this Division.
``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.
``council'' « conseil »	``council'' in relation to the Kamloops Indian Band, has the same meaning as the expression ``council of the band'' in subsection 2(1) of the Indian Act.
``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.
``fuel'' « carburant »	``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 such 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.
``Kamloops Indian Band'' « bande Kamloops »	``Kamloops Indian Band'' means the Kamloops Band of Indians referred to in Order in Council P.C. 1973-3571.
``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 Kamloops Indian Band.
``sale'' « vente »	``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax Act.
``tobacco product'' « produit du tabac »	``tobacco product'' means
	(a) every article made by a tobacco manufacturer from raw leaf tobacco, within the meaning assigned to those expressions by section 6 of the Excise Act, by any process whatever, and includes cigarettes and tobacco sticks, as defined in that section, and snuff;
	(b) the leaves and stems of the tobacco plant if they have been processed further than drying and sorting; and
	(c) cigars, within the meaning assigned by section 6 of the Excise Act.
Tax	59. (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, fuel or tobacco products on a reserve to be collected pursuant to an administration agreement entered into under subsection 60(1).
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.
Sale on reserve	(4) For the purposes of this Division, an alcoholic beverage, fuel 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 61 had not applied to the sale.
Expenditures	(5) 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 Kamloops Indian Band present at a meeting of the council duly convened.
By-law	(6) A by-law made under subsection (1)
	(a) shall be valid only if approved by a majority of the councillors of the Kamloops Indian Band present at a meeting of the council duly convened;
	(b) shall not come into force before it is approved by the Minister and an administration agreement has been entered into under subsection 60(1);
	(c) shall provide that the rate of tax on the sale of the alcoholic beverages, tobacco products and fuels that are subject to the tax is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act;
	(d) may be made with respect to any matter arising out of or ancillary to the exercise of powers under this subsection; and
	(e) is not subject to the Statutory Instruments Act.
Proof of by-law	(7) A copy of a by-law made by the council under this Division, if it is certified to be a true copy by the Minister or a person authorized by the Minister, is evidence that the by-law was duly made by the council 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	(8) The council shall, on demand, provide a copy of any by-law made under this Division and shall publish a copy of 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.
Agreement with Government of Canada	60. (1) Where the council has made a by-law imposing a tax under this Division, the council may enter into an administration agreement within the meaning of subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act with respect to the by-law.
Rules where agreement	(2) Where an administration agreement has been entered into,
	(a) Part IX of the Excise Tax Act (except paragraph 240(1)(a) of that Act) applies for the purposes of a by-law made under subsection 59(1) as if the tax were imposed under subsection 165(1) of that Act;
	(b) where a person does anything to satisfy a requirement of the by-law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under subsection 165(1) of that Act, the requirement of the by-law is deemed to have been satisfied;
	(c) for greater certainty, every person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of the by-law; and
	(d) any proceeding that could be taken under any other Act of Parliament in respect of the tax imposed under subsection 165(1) of the Excise Tax Act may be taken in respect of the tax imposed under the by-law.
No tax payable	61. No tax is payable under subsection 165(1) of the Excise Tax Act with respect to a supply in respect of which a tax referred to in subsection 59(1) is payable.
Confidentialit y	62. (1) No person shall provide access to information obtained in the administration of this Division or any by-law made under this Division that may directly or indirectly identify a person except
	(a) for the purpose of administering or enforcing this Division or Part IX of the Excise Tax Act or a by-law made under this Division;
	(b) for any purpose for which taxpayer information may be provided under Part IX of the Excise Tax Act;
	(c) for the purposes of any legal proceedings;
	(d) to the person to whom the information relates;
	(e) to the council and any officer of the tax administration of the Kamloops Indian Band who is authorized by the council, for the purposes of formulating or implementing fiscal policy of the Kamloops Indian Band;
	(f) to an official of the Department of Finance for the purposes of formulating or implementing fiscal policy; and
	(g) 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 in relation to information	(2) Every person to whom information has been provided for a particular purpose under subsection (1) and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than twelve months, or to both.
Offence and penalty	(3) Every person who contravenes this Division, except subsection (1), or a by-law made under this Division is guilty of an offence and liable on summary conviction to a fine of not more than $25,000 or to imprisonment for a term of not more than twelve months, or to both.
	DIVISION 2
	BUDGET IMPLEMENTATION ACT, 1997
1997, c. 26	*63. (1) The definition ``direct tax'' in section 35 of the Budget Implementation Act, 1997* is repealed.**
	(2) Section 35 of the Act is amended by adding the following in alphabetical order:
``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.
	64. Subsection 37(4) of the Act is replaced by the following:
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 as well as in the First Nations Gazette, but no by-law shall be invalid by reason of a failure to make such publication.
	65. (1) The definition ``direct tax'' in section 43 of the Act is repealed.
	(2) Section 43 of the Act is amended by adding the following in alphabetical order:
``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.
	66. Subsection 44(4) of the Act is replaced by the following:
Sale on reserve	(4) For the purposes of this Part, 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 47 had not applied to the sale.
	67. Subsection 45(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.
	68. The heading ``WESTBANK FIRST NATION TOBACCO PRODUCTS TAX'' before section 51 of the Act is replaced by the following: