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Bill C-93

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	PART III
	COWICHAN TRIBES TOBACCO PRODUCTS TAX
Definitions	43. The definitions in this section apply in this Part.
``council'' « conseil »	``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.
``Cowichan Tribes'' « tribus Cowichan »	``Cowichan Tribes'' means the Cowichan Band of Indians referred to in Order in Council P.C. 1973-3571.
``direct tax'' « taxe directe »	``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.
``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 Cowichan Tribes.
``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, as defined in that section.
Tax	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).
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 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.
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 Cowichan Tribes present at a meeting of the council duly convened.
By-law	45. (1) A by-law made under subsection 44(1)
	(a) shall be valid only if approved by a majority of the councillors of the Cowichan Tribes present at a meeting of the council duly convened;
	(b) shall not come into force before it is approved by the Minister and an agreement has been entered into under subsection 46(1);
	(c) shall provide that the rate of tax on the sale of tobacco products is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act, as amended from time to time;
	(d) may be made with respect to any matter arising out of or ancillary to the exercise of powers under this section; and
	(e) is not subject to the Statutory Instruments Act.
Proof of by-law	(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.
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.
Agreement with Government of Canada	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.
Advance payment	(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.
Rules where agreement	(3) Where an 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 44(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	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.
Confidentia- lity	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
	(a) for the purposes of administering or enforcing this Part or Part IX of the Excise Tax Act or a by-law made under this Part;
	(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 Cowichan Tribes who is authorized by the council, for the purposes of formulating or implementing the fiscal policy of the Cowichan Tribes;
	(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	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.
Conditional amendment - Bill C-25	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:
	(e) is not subject to the Regulations Act.
	PART IV
	WESTBANK FIRST NATION TOBACCO PRODUCTS TAX
Definitions	51. The definitions in this section apply in this Part.
``council'' « conseil »	``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.
``direct tax'' « taxe directe »	``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.
``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 Westbank First Nation.
``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, as defined in that section.
``Westbank First Nation'' « première nation de Westbank »	``Westbank First Nation'' means the Westbank Band of Indians referred to in Order in Council P.C. 1973-3571.
Tax	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).
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 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.
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 Westbank First Nation present at a meeting of the council duly convened.
By-law	53. (1) A by-law made under subsection 52(1)
	(a) shall be valid only if approved by a majority of the councillors of the Westbank First Nation present at a meeting of the council duly convened;
	(b) shall not come into force before it is approved by the Minister and an agreement has been entered into under subsection 54(1);
	(c) shall provide that the rate of tax on the sale of tobacco products is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act, as amended from time to time;
	(d) may be made with respect to any matter arising out of or ancillary to the exercise of powers under this section; and
	(e) is not subject to the Statutory Instruments Act.
Proof of by-law	(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.
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.
Agreement with Government of Canada	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.
Advance payment	(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.
Rules where agreement	(3) Where an 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 52(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	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.
Confidentia- lity	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
	(a) for the purposes of administering or enforcing this Part or Part IX of the Excise Tax Act or a by-law made under this Part;
	(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 Westbank First Nation who is authorized by the council, for the purposes of formulating or implementing the fiscal policy of the Westbank First Nation;
	(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.

Bill C-93

PART III

COWICHAN TRIBES TOBACCO PRODUCTS TAX

PART IV

WESTBANK FIRST NATION TOBACCO PRODUCTS TAX