Bill C-71

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	PART 5
	CERTAIN FIRST NATIONS' SALES TAXES
	DIVISION 1
	SLIAMMON FIRST NATION TAX ON TOBACCO AND FUELS
Definitions	25. The definitions in this section apply in this Division.
``council'' « conseil »	``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.
``direct'' « directe »	``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.
``fuel'' « carburant »	``fuel'' means
	(a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than such fuel oil that is intended for use and is actually used as heating oil;
	(b) gasoline type fuels for use in internal combustion engines; and
	(c) propane gas.
``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 Sliammon First Nation.
``sale'' « vente »	``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax Act.
``Sliammon First Nation'' « première nation de Sliammon »	``Sliammon First Nation'' means the Sliammon Band of Indians referred to in Order in Council P.C. 1973-3571.
``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, within the meaning assigned by section 6 of the Excise Act.
Tax	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).
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 Division, a tobacco product or fuel is sold on a reserve if
	(a) tax under section 165 of the Excise Tax Act is not payable in respect of the sale because of the connection of the sale with the reserve and the application of section 87 of the Indian Act; or
	(b) tax under section 165 of the Excise Tax Act would not have been payable in respect of the sale because of the reasons set out in paragraph (a) if the purchaser had been a person eligible to benefit from an exemption from taxation under section 87 of the Indian Act and section 32 had not applied to the sale.
Expenditures	(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.
By-law	(6) A by-law made under subsection (1)
	(a) is valid only if approved by a majority of the councillors of the Sliammon First Nation present at a meeting of the council duly convened;
	(b) may not come into force before it is approved by the Minister and an administration agreement has been entered into under subsection 31(1);
	(c) must provide that the rate of tax on the sale of the tobacco products and fuels that are subject to the tax is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act;
	(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	(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.
Publication of by-law	(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.
Agreement with Government of Canada	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.
Rules if agreement	(2) If an administration 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 30(1) as if the tax were imposed under subsection 165(1) of that Act;
	(b) anything done 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, satisfies the requirement of the by-law;
	(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	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.
Confiden- tiality	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
	(a) for the purpose of administering or enforcing this Division, Part IX of the Excise Tax Act or a by-law made under this Division;
	(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 or any officer of the tax administration of the Sliammon First Nation who is authorized by the council, for the purposes of formulating or implementing fiscal policy of the Sliammon 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 12 months, or to both.
Offence and penalty	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.
	DIVISION 2
1997, c. 26	BUDGET IMPLEMENTATION ACT, 1997
1998, c. 21, s. 68	*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:**
	WESTBANK FIRST NATION TAX ON ALCOHOL, TOBACCO AND FUELS
	32. Section 51 of the Act is amended by adding the following in alphabetical order:
``fuel'' « carburant »	``fuel'' means
	(a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than such fuel oil that is intended for use and is actually used as heating oil;
	(b) gasoline type fuels for use in internal combustion engines; and
	(c) propane gas.
1998, c. 21. s. 70(1)	33. (1) Subsection 52(1) of the Act is replaced by the following:
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 alcoholic beverages, fuel or tobacco products on a reserve to be collected pursuant to an agreement entered into under subsection 54(1).
1998, c. 21, s. 70(2)	(2) The portion of subsection 52(4) of the Act before paragraph (a) is replaced by the following:
Sale on reserve	(4) For the purposes of this Part, an alcoholic beverage, fuel or a tobacco product is sold on a reserve if
1998, c. 21, s. 71(1)	34. Paragraph 53(1)(c) of the Act is replaced by the following:
	(c) shall provide that the rate of tax on the sale of the alcoholic beverages, fuel and tobacco products that are subject to the tax is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act;
	DIVISION 3
1994, c. 35	YUKON FIRST NATIONS SELF-GOVERNMENT ACT
	*35. The Yukon First Nations Self-Government Act* is amended by adding the following after section 18:**
Refund of Goods and Services Tax	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.
Application of Excise Tax Act	(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.
	PART 6
	CANADA CHILD TAX BENEFIT
R.S., c. 1 (5th Supp.)	Income Tax Act
	*36. (1) The description of B in subsection 122.61(1) of the Income Tax Act* is replaced by the following:**
	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
	(2) Paragraphs (a) and (b) of the description of F in subsection 122.61(1) of the Act are replaced by the following:
	(a) only one qualified dependant, $955, and
	(b) two or more qualified dependants, the total of
	(i) $955 for the first qualified depen dant,
	(ii) $755 for the second qualified dependant, and
	(iii) $680 for each of the third and subsequent qualified dependants,
	(3) Paragraphs (a) to (c) of the description of H in subsection 122.61(1) of the Act are replaced by the following:
	(a) only one qualified dependant, 11.0%,
	(b) two qualified dependants, 19.7%, and
	(c) three or more qualified dependants, 27.6%.
	(4) The portion of subsection 122.61(5) of the Act before paragraph (a) is replaced by the following:
Annual adjustment	(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
	(5) Subsection 122.61(6) of the Act is repealed.
	(6) Subsection (1) applies to the calculation of overpayments deemed to arise during months that are after June 2000.
	(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,
	(a) the references to ``$955'', ``$755'' and ``$680'' in subparagraphs (b)(i) to (iii) of the description of F in subsection 122.61(1) of the Act, as enacted by subsection (2), shall be read as references to ``$785'', ``$585'' and ``$510'', respectively; and
	(b) the references to ``11.0%'', ``19.7%'' and ``27.6%'' in paragraphs (a) to (c) of the description of H in subsection 122.61(1) of the Act, as enacted by subsection (3), shall be read as references to ``11.5%'', ``20.1%'' and ``27.5%'', respectively.