An Act respecting first nations goods and services tax (S.C. 2003, c. 15, s. 67)
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Act current to 2012-05-02 and last amended on 2012-03-02. Previous Versions
An Act respecting first nations goods and services tax
S.C. 2003, c. 15, s. 67
Assented to 2003-06-19
An Act respecting first nations goods and services tax
[Enacted by section 67 of chapter 15 of the Statutes of Canada, 2003, in force on assent June 19, 2003.]
SHORT TITLE
Marginal note:Short title
1. This Act may be cited as the First Nations Goods and Services Tax Act.
INTERPRETATION
Marginal note:Definitions
2. (1) The definitions in this subsection apply in this Act.
“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.
“authorized body”
« organe autorisé »
“authorized body”, of a first nation, means the body of the first nation that has the authority to enter into an administration agreement.
“band”
« bande »
“band” has the meaning assigned by subsection 2(1) of the Indian Act.
“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.
“imported taxable supply”
« fourniture taxable importée »
“imported taxable supply” has the meaning assigned by section 217 of the Excise Tax Act.
“input tax credit”
« crédit de taxe sur les intrants »
“input tax credit” has the same meaning as in Part IX of the Excise Tax Act.
“lands”
« terres »
“lands”, of a first nation, means the lands that are described opposite the name of the first nation listed in Schedule 1.
“Minister”
« ministre »
“Minister” means the Minister of Finance.
“net tax”
« taxe nette »
“net tax” has the same meaning as in Part IX of the Excise Tax Act.
“Part IX of the Excise Tax Act”
« partie IX de la Loi sur la taxe d’accise »
“Part IX of the Excise Tax Act” includes Schedules V to X to that Act.
“reserve”
« réserve »
“reserve” has the meaning assigned by subsection 2(1) of the Indian Act.
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.
Marginal note:Application of deeming rules
(4) If a provision of Part IX of the Excise Tax Act deems certain circumstances or facts to exist, those circumstances or facts are deemed to exist for the purposes of determining the matters in respect of which a first nation may enact a first nation law, as defined in subsection 11(1) or 12(1).
- 2003, c. 15, s. 67 “2”;
- 2005, c. 19, s. 3.