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PART 5 |
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CERTAIN FIRST NATIONS' SALES TAXES |
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DIVISION 1 |
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SLIAMMON FIRST NATION TAX ON TOBACCO AND FUELS |
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Definitions
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25. The definitions in this section apply in
this Division.
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``council'' « conseil »
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``council'', in relation to the Sliammon First
Nation, has the same meaning as the
expression ``council of the band'' in
subsection 2(1) of the Indian Act.
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``direct'' « directe »
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``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.
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``fuel'' « carburant »
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``fuel'' means
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``Minister'' « ministre »
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``Minister'' means the Minister of Finance.
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``reserve'' « réserve »
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``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 Sliammon First Nation.
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``sale'' « vente »
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``sale'' has the meaning assigned by
subsection 123(1) of the Excise Tax Act.
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``Sliammon
First Nation'' « première nation de Sliammon »
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``Sliammon First Nation'' means the
Sliammon Band of Indians referred to in
Order in Council P.C. 1973-3571.
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``tobacco
product'' « produit du tabac »
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``tobacco product'' means
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Tax
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26. (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
tobacco products or fuel on a reserve to be
collected under an administration agreement
entered into under subsection 31(1).
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Application of
section 87 of
the Indian Act
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(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.
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Indian
moneys
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(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.
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Sale on
reserve
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(4) For the purposes of this Division, a
tobacco product or fuel is sold on a reserve if
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Expenditures
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(5) Expenditures made out of moneys raised
under 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 Sliammon First Nation present at a
meeting of the council duly convened.
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By-law
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(6) A by-law made under subsection (1)
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Proof of
by-law
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(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.
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Publication of
by-law
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(8) The council must, on demand, provide
a copy of any by-law made under this Division
and must publish a copy of every such by-law
in the First Nations Gazette and in a
newspaper having general circulation in the
place where the tax applies. However, if the
council fails to so publish it, the by-law is,
notwithstanding the failure, valid.
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Agreement
with
Government
of Canada
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27. (1) If 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.
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Rules if
agreement
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(2) If an administration agreement has been
entered into,
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No tax
payable
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28. 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 30(1) is payable.
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Confiden- tiality
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29. (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
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Offence in
relation to
information
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(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 12
months, or to both.
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Offence and
penalty
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30. Every person who contravenes this
Division, except subsection 33(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 12
months, or to both.
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DIVISION 2 |
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1997, c. 26
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BUDGET IMPLEMENTATION ACT, 1997 |
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1998, c. 21,
s. 68
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31. The heading ``WESTBANK FIRST
NATION TAX ON ALCOHOL AND
TOBACCO'' before section 51 of the
Budget Implementation Act, 1997 is
replaced by the following:
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WESTBANK FIRST NATION TAX ON ALCOHOL, TOBACCO AND FUELS |
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32. Section 51 of the Act is amended by
adding the following in alphabetical order:
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``fuel'' « carburant »
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``fuel'' means
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1998, c. 21.
s. 70(1)
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33. (1) Subsection 52(1) of the Act is
replaced by the following:
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Tax
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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, fuel or tobacco products
on a reserve to be collected pursuant to an
agreement entered into under subsection
54(1).
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1998, c. 21,
s. 70(2)
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(2) The portion of subsection 52(4) of the
Act before paragraph (a) is replaced by the
following:
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Sale on
reserve
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(4) For the purposes of this Part, an
alcoholic beverage, fuel or a tobacco product
is sold on a reserve if
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1998, c. 21,
s. 71(1)
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34. Paragraph 53(1)(c) of the Act is
replaced by the following:
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DIVISION 3 |
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1994, c. 35
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YUKON FIRST NATIONS SELF-GOVERNMENT ACT |
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35. The Yukon First Nations
Self-Government Act is amended by adding
the following after section 18:
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Refund of
Goods and
Services Tax
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18.1 (1) The Minister of National Revenue
shall pay to a person, as defined in subsection
123(1) of the Excise Tax Act, a refund of the
tax paid by the person under Part IX of that
Act, to the extent and in the manner that the
refund is provided for in a self-government
agreement with a first nation.
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Application of
Excise Tax Act
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(2) The provisions of Part IX of the Excise
Tax Act apply, with any modifications that the
circumstances may require, in respect of any
claim for a refund and any amount refunded
under subsection (1) as though the refund were
a rebate provided for under Division VI of that
Part.
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PART 6 |
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CANADA CHILD TAX BENEFIT |
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R.S., c. 1 (5th
Supp.)
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Income Tax Act |
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36. (1) The description of B in subsection
122.61(1) of the Income Tax Act is replaced
by the following:
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B is 5% (or where the person is an eligible
individual in respect of only one qualified
dependant at the beginning of the month, 2
1/2%) of the amount, if any, by which the
person's adjusted income for the year exceeds
$29,590; and
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(2) Paragraphs (a) and (b) of the
description of F in subsection 122.61(1) of
the Act are replaced by the following:
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(3) Paragraphs (a) to (c) of the
description of H in subsection 122.61(1) of
the Act are replaced by the following:
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(4) The portion of subsection 122.61(5) of
the Act before paragraph (a) is replaced by
the following:
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Annual
adjustment
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(5) Each amount expressed in dollars in
subsection (1) shall be adjusted so that, where
the base taxation year in relation to a
particular month is after 1996, the amount to
be used under that subsection for the month is
equal to the total of
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(5) Subsection 122.61(6) of the Act is
repealed.
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(6) Subsection (1) applies to the
calculation of overpayments deemed to
arise during months that are after June
2000.
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(7) Subsections (2) and (3) apply to the
calculation of overpayments deemed to
arise during months that are after June
1999 except that, in their application to
overpayments deemed to arise during
months that are after June 1999 and before
July 2000,
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