An Act respecting first nations goods and services tax (S.C. 2003, c. 15, s. 67)
Full Document:
Act current to 2012-05-02 and last amended on 2012-03-02. Previous Versions
Offences
Marginal note:Offences
14. When an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect and a person commits an act or omission in respect of that law that would be an offence under a provision of Part IX of the Excise Tax Act or regulations made under that Part if the act or omission were committed in relation to that Part or those regulations,
(a) subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;
(b) the Attorney General of Canada may elect to prosecute the person by indictment if an offence under that provision may be prosecuted by indictment; and
(c) the person is liable on conviction to the punishment provided for in that provision.
General
Marginal note:Amendment of Schedule 1
15. The Governor in Council may, by order, amend Schedule 1 by adding, deleting or varying the name of any first nation or of the governing body of any first nation or the description of the lands of any first nation.
- 2003, c. 15, s. 67 “15”;
- 2005, c. 19, s. 9.
Marginal note:Information reports
16. (1) If an administration agreement entered into by the authorized body of a first nation is in effect, the Minister of National Revenue may, for the purposes of that agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies relating to that business made by the person or property or services acquired or imported for consumption, use or supply in connection with those lands and that business.
Marginal note:Form and manner of filing
(2) A report under subsection (1) shall be filed with the Minister of National Revenue in the manner and form authorized by that Minister and at the time and containing information specified by that Minister.
PART 2
FIRST NATIONS SALES TAX — SPECIFIED PROVINCES
Interpretation
Marginal note:Definitions
17. The following definitions apply in this Part and in Schedule 2.
“band law”
« texte législatif de bande »
“band law” means a law enacted by a council of the band under section 23.
“council of the band”
« conseil de bande »
“council of the band” has the same meaning as 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.
“parallel provincial law”
« loi provinciale parallèle »
“parallel provincial law”, in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar.
- “parallel Quebec law”
“parallel Quebec law”[Repealed, 2006, c. 4, s. 92]
- “reserves in Quebec”
“reserves in Quebec”[Repealed, 2006, c. 4, s. 92]
“sales tax”
« taxe de vente »
“sales tax” means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service.
“specified province”
« province visée »
“specified province” means a province that is listed in Schedule 2.
- 2005, c. 19, s. 10;
- 2006, c. 4, s. 92.