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(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
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(i) the lands of the first nation were the
particular participating province referred
to in that subsection,
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(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 property is brought
onto the lands of the first nation were
each a separate participating province,
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(iii) the participating provinces listed in
Schedule VIII to the Excise Tax Act were
non-participating provinces, and
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(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.
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| Carriers
|
(7) For the purposes of this Act, 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.
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| Amount of
tax -
bringing of
property onto
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
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A x B
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where
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A is the rate of tax set out in subsection
165(1) of the Excise Tax Act, and
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B is
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(a) if the person last acquired the
property by way of a sale under which the
property was delivered to the person
within thirty days before the day on
which it is brought onto the lands of the
first nation, the value of the consideration
on which tax under Part IX of the Excise
Tax Act in respect of the sale would have
been calculated 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, and
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(b) in any other case, the lesser of
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(i) the fair market value of the property
at the time the property is brought onto
the lands of the first nation, and
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(ii) the value of the consideration
referred to in paragraph (a).
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| Reporting and
payment of
tax
|
(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
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(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, pay the tax to the
Receiver General and report the tax in that
return; and
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(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, pay the tax to the Receiver General
and file with the Minister of National
Revenue in the manner authorized by that
Minister a return in respect of the tax in the
form authorized by and containing
information specified by that Minister.
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| Amount of
tax - supply
made on lands
|
(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
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(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;
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(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
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(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.
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| Administratio
n and
enforcement
|
(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.
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| Tax
attributable to
a first nation
|
5. (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
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(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
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(ii) the total of all amounts each of which
is included in the total determined under
subparagraph (i) and
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(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,
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(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
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(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
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(b) the total of all amounts each of which is
determined in respect of a listed financial
institution by the formula
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A x B
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A is the excess that would be determined
under paragraph (a) in respect of the
financial institution if subparagraph
(a)(i) were read without reference to the
words ``that is for consumption or use
on the lands of the particular first
nation'' and that subparagraph included
amounts of tax payable by the financial
institution but did not include amounts
of tax payable by any other person, and
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B is the percentage that would be
determined, for the purpose of the
description of C in the formula in
subsection 225.2(2) of the Excise Tax
Act, as the financial institution's
percentage for the particular first nation
for the last taxation year of the financial
institution ending in that calendar year
(or, if the financial institution does not
have a taxation year ending in that
calendar year, for the period that would
be that last taxation year if the taxation
year of the financial institution that is
partly included in that calendar year
ended at the end of that calendar year)
if the financial institution were a
selected listed financial institution and
the lands of the particular first nation
were a participating province.
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| Administratio
n agreement
|
(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
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(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;
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(b) for the sharing, if any, between the first
nation and the Government of Canada of the
tax attributable to the first nation;
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(c) for the retention by the Government of
Canada, as its property, of
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(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
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(ii) the Government of Canada's share, if
any, under paragraph (b) of the tax
attributable to the first nation;
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(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;
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(e) for the administration and enforcement
of the first nation law by the Government of
Canada and for the collection, by the
Government of Canada, of amounts
imposed under that law;
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(f) for the provision by the Government of
Canada 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,
Part IX of that Act and for the provision by
the first nation to the Government of
Canada of information acquired in the
administration and enforcement of the first
nation law;
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(g) for the accounting for amounts collected
in accordance with the agreement;
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(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;
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(i) for the accounting for the payments
referred to in paragraph (h);
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(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
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(k) for other matters that relate to, and that
are considered advisable for the purposes of
implementing or administering, the first
nation law.
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| Amending
agreements
|
(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.
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| Payments to
first nation
|
(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
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(a) amounts determined in accordance with
the agreement as provided, and at such
times as are specified, in the agreement; and
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(b) in accordance with the agreement,
advances in respect of the amounts referred
to in paragraph (a).
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| Payments to
other persons
|
(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.
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| Recoverable
advance out
of
Consolidated
Revenue Fund
|
(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.
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| Statutory
authority to
make
payments
|
6. 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.
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| Coming into
force - law
under
subsection
4(1)
|
7. (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.
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| Law deemed
not in force
|
(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.
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| Not subject to
Statutory
Instruments
Act
|
(3) A law enacted under subsection 4(1) is
not subject to the Statutory Instruments Act.
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| Proof of law
|
8. 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
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(a) in the case of a first nation law, as
defined in subsection 11(1), the Minister or
a person authorized by the Minister; and
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(b) in the case of a first nation law, as
defined in subsection 12(1), a person
authorized by the governing body.
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| Law of a band
|
9. (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.
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| Expenditures
|
(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.
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| Publication of
law
|
(3) The governing body of a band shall, on
demand, provide a copy of any law enacted
under subsection 4(1) by that governing body
and shall publish a copy of every such law in
a newspaper that has general circulation in the
place where the law applies and in the First
Nations Gazette, but no such law shall be
invalid by reason of a failure to publish it.
|
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| Indian
moneys
|
(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.
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| First nation -
provisions of
other Acts of
Parliament
|
10. (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).
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| Exception
|
(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.
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| Meaning of
``first nation
law''
|
11. (1) In this section, ``first nation law''
means a law enacted under subsection 4(1).
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| Administratio
n agreement
|
(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.
|
|
| Rules where
agreement
|
(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,
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(a) every provision of Part IX of the Excise
Tax Act (other than subsection 327(2) of that
Act) applies, with such modifications as 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;
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(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 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;
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(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;
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(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
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(e) for greater certainty,
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(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,
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(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,
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