Bill C-93
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Reports and Consideration of Reports |
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Annual
reports
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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
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Considera- tion of report by members
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(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.
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Distribution
of report
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(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.
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Public
meeting
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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.
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Notice of
meeting
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(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.
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Winding Up |
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Property to be
divided
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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.
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General |
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Both official
languages to
be used
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32. The foundation shall offer its services in
both official languages.
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By-law
relating to
conflict of
interest
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33. The foundation shall include in its
by-laws provisions that
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Regulations
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34. The Governor in Council may make
regulations respecting the maximum
remuneration payable to the directors.
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PART II |
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COWICHAN TRIBES TOBACCO TAX |
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Definitions
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35. The definitions in this section apply in
this Part.
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``British
Columbia'' « Colombie- Britannique »
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``British Columbia'' means Her Majesty in
right of British Columbia.
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``consumer'' « consomma- teur »
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``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.
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``council'' « conseil »
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``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.
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``Cowichan
Tribes'' « tribus Cowichan »
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``Cowichan Tribes'' means the Cowichan
Band of Indians referred to in Order in
Council P.C. 1973-3571.
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``direct tax'' « taxe directe »
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``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.
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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 Cowichan Tribes.
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``tobacco'' « tabac »
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``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.
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Tax
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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.
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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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Expenditures
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(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.
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By-law
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(5) A by-law made under subsection (1)
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Supreme
Court of
British
Columbia
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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.
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Failure to
collect
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(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.
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Proof of
by-law
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(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.
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Publication of
by-law
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(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.
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Books and
records
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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.
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Inspection of
books
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(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,
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Authorized
person
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(3) For the purposes of paragraphs (2)(a)
and (b), the authorized person may
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Agreement
with province
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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.
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Collection
where
agreement
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(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.
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Rights of
Appeal
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(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.
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Exception
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(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.
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Payment of
security by
wholesaler
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(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.
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Application of
provincial
legislation
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(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.
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Reference in
Tobacco Tax
Act
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(7) For greater certainty, a reference in the
Tobacco Tax Act, R.S.B.C. 1979, c. 404, as
amended from time to time,
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Inclusion of
provisions
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(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
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Confidentia- lity
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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
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Offence and
penalty
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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.
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Conditional
amendment
- Bill C-25
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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:
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