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Budget Implementation Act, 2004, No. 2 (S.C. 2005, c. 19)

Assented to 2005-05-13

PART 2

Marginal note:2003, c. 15, s. 67

AMENDMENTS TO THE FIRST NATIONS GOODS AND SERVICES TAX ACT

  • 3. (1) The definitions “administration agreement”, “governing body” and “lands” in subsection 2(1) of the First Nations Goods and Services Tax Act are replaced by the following:

    “administration agreement”

    « accord d’application »

    “administration agreement”, in Part 1, means an agreement referred to in subsection 5(2) and, in Part 2, means an agreement referred to in section 22.

    “governing body”

    « corps dirigeant »

    “governing body” means the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1.

    “lands”

    « terres »

    “lands”, of a first nation, means the lands that are described opposite the name of the first nation listed in Schedule 1.

  • (2) Subsections 2(2) and (3) of the Act are replaced by the following:

    • Marginal note:Expressions defined in s. 123(1) of the Excise Tax Act

      (2) Unless a contrary intention appears, words and expressions used in Part 1 have the meanings assigned by subsection 123(1) of the Excise Tax Act.

    • Marginal note:Mobile home or floating home

      (3) A mobile home or floating home is deemed to be tangible personal property for the purposes of applying the provisions of Part 1 and any first nation law, as defined in subsection 11(1) or 12(1), in respect of the bringing of tangible personal property onto the lands of a first nation.

4. The Act is amended by adding the following after section 2:

PART 1
FIRST NATIONS GOODS AND SERVICES TAX ACT

5. Subsection 3(2) of the Act is replaced by the following:

  • Marginal note:Section 89 of the Indian Act

    (1.1) A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may be administered and enforced by Her Majesty in right of Canada or by an agent of the first nation despite section 89 of the Indian Act.

  • Marginal note:Subsection 4(1) applies despite any other Act of Parliament

    (2) The governing body of a first nation listed in Schedule 1 may enact a law under subsection 4(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax.