Bill C-93
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PART III |
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COWICHAN TRIBES TOBACCO PRODUCTS TAX |
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Definitions
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43. The definitions in this section apply in
this Part.
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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
product'' « produit du tabac »
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``tobacco product'' means
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Tax
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44. (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 on a reserve to be collected
pursuant to an agreement entered into under
subsection 46(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 Part, a tobacco
product is sold on a reserve if tax under section
165 of the Excise Tax Act is not payable in
respect of the sale (or would not be payable if
the purchaser were an Indian within the
meaning assigned by subsection 2(1) of the
Indian Act and section 47 did not apply to the
sale) because of the connection of the sale
with the reserve and the application of section
87 of the Indian Act.
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Expenditures
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(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 Cowichan Tribes present at
a meeting of the council duly convened.
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By-law
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45. (1) A by-law made under subsection
44(1)
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Proof of
by-law
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(2) A copy of a by-law made by the council
under this Part, 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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(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.
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Agreement
with
Government
of Canada
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46. (1) Where the council has made a
by-law imposing a tax under this Part, the
Minister, with the approval of the Governor in
Council, may on behalf of the Government of
Canada enter into an agreement with the
council pursuant to which the Government of
Canada will collect the tax on behalf of the
Cowichan Tribes and will make payments to
the council in respect of the tax so collected in
accordance with the terms and conditions of
the agreement.
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Advance
payment
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(2) Where an agreement has been entered
into, the Minister may make advance
payments to the council out of the
Consolidated Revenue Fund on account of
any amount that may become payable to the
Cowichan Tribes pursuant to the agreement.
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Rules where
agreement
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(3) Where an agreement has been entered
into,
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No tax
payable
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47. 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 44(1) is payable.
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Confidentia- lity
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48. (1) 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 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
twelve months, or to both.
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Offence and
penalty
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49. Every person who contravenes this Part,
except subsection 48(1), 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 $25,000 or to imprisonment for a
term of not more than twelve months, or to
both.
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Conditional
amendment
- Bill C-25
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50. 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 45(1)(e)
of this Act, paragraph 45(1)(e) of this Act is
replaced by the following:
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PART IV |
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WESTBANK FIRST NATION TOBACCO PRODUCTS TAX |
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Definitions
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51. The definitions in this section apply in
this Part.
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``council'' « conseil »
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``council'', in relation to the Westbank 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 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 Westbank First Nation.
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``tobacco
product'' « produit du tabac »
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``tobacco product'' means
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``Westbank
First Nation'' « première nation de Westbank »
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``Westbank First Nation'' means the
Westbank Band of Indians referred to in
Order in Council P.C. 1973-3571.
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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
tobacco products on a reserve to be collected
pursuant to an agreement entered into under
subsection 54(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 Part, a tobacco
product is sold on a reserve if tax under section
165 of the Excise Tax Act is not payable in
respect of the sale (or would not be payable if
the purchaser were an Indian within the
meaning assigned by subsection 2(1) of the
Indian Act and section 55 did not apply to the
sale) because of the connection of the sale
with the reserve and the application of section
87 of the Indian Act.
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Expenditures
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(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 Westbank First Nation
present at a meeting of the council duly
convened.
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By-law
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53. (1) A by-law made under subsection
52(1)
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Proof of
by-law
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(2) A copy of a by-law made by the council
under this Part, 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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(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.
|
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Agreement
with
Government
of Canada
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54. (1) Where the council has made a
by-law imposing a tax under this Part, the
Minister, with the approval of the Governor in
Council, may on behalf of the Government of
Canada enter into an agreement with the
council pursuant to which the Government of
Canada will collect the tax on behalf of the
Westbank First Nation and will make
payments to the council in respect of the tax so
collected in accordance with the terms and
conditions of the agreement.
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Advance
payment
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(2) Where an agreement has been entered
into, the Minister may make advance
payments to the council out of the
Consolidated Revenue Fund on account of
any amount that may become payable to the
Westbank First Nation pursuant to the
agreement.
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Rules where
agreement
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(3) Where an agreement has been entered
into,
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No tax
payable
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55. 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 52(1) is payable.
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Confidentia- lity
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56. (1) 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 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
twelve months, or to both.
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