Indian Act (R.S.C., 1985, c. I-5)

Act current to 2014-09-29 and last amended on 2013-04-01. Previous Versions

Marginal note:Recovery of taxes

 Where a tax that is imposed on an Indian by or under the authority of a by-law made under section 83 is not paid in accordance with the by-law, the Minister may pay the amount owing together with an amount equal to one-half of one per cent thereof out of moneys payable out of the funds of the band to the Indian.

  • R.S., c. I-6, s. 84.

 [Repealed, R.S., 1985, c. 17 (4th Supp.), s. 11]

Marginal note:By-laws relating to intoxicants
  •  (1) Subject to subsection (2), the council of a band may make by-laws

    • (a) prohibiting the sale, barter, supply or manufacture of intoxicants on the reserve of the band;

    • (b) prohibiting any person from being intoxicated on the reserve;

    • (c) prohibiting any person from having intoxicants in his possession on the reserve; and

    • (d) providing for exceptions to any of the prohibitions established pursuant to paragraph (b) or (c).

  • Marginal note:Consent of electors

    (2) A by-law may not be made under this section unless it is first assented to by a majority of the electors of the band who voted at a special meeting of the band called by the council of the band for the purpose of considering the by-law.

  • Marginal note:Copies of by-laws to be sent to Minister

    (3) A copy of every by-law made under this section shall be sent by mail to the Minister by the chief or a member of the council of the band within four days after it is made.

  • Marginal note:Offence

    (4) Every person who contravenes a by-law made under this section is guilty of an offence and liable on summary conviction

    • (a) in the case of a by-law made under paragraph (1)(a), to a fine of not more than one thousand dollars or to imprisonment for a term not exceeding six months or to both; and

    • (b) in the case of a by-law made under paragraph (1)(b) or (c), to a fine of not more than one hundred dollars or to imprisonment for a term not exceeding three months or to both.

  • R.S., 1985, c. 32 (1st Supp.), s. 16.
Marginal note:Proof

 A copy of a by-law made by the council of a band under this Act, if it is certified to be a true copy by the superintendent, is evidence that the by-law was duly made by the council and approved by the Minister, without proof of the signature or official character of the superintendent, and no such by-law is invalid by reason of any defect in form.

  • R.S., c. I-6, s. 86.

TAXATION

Marginal note:Property exempt from taxation
  •  (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal Management Act, the following property is exempt from taxation:

    • (a) the interest of an Indian or a band in reserve lands or surrendered lands; and

    • (b) the personal property of an Indian or a band situated on a reserve.

  • Marginal note:Idem

    (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property.

  • Marginal note:Idem

    (3) No succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in paragraphs (1)(a) or (b) or the succession thereto if the property passes to an Indian, nor shall any such property be taken into account in determining the duty payable under the Dominion Succession Duty Act, chapter 89 of the Revised Statutes of Canada, 1952, or the tax payable under the Estate Tax Act, chapter E-9 of the Revised Statutes of Canada, 1970, on or in respect of other property passing to an Indian.

  • R.S., 1985, c. I-5, s. 87;
  • 2005, c. 9, s. 150;
  • 2012, c. 19, s. 677.