Yukon First Nations Self-Government Act (S.C. 1994, c. 35)

Act current to 2014-04-02 and last amended on 2006-06-22. Previous Versions

Marginal note:Definitions
  •  (1) The following definitions apply in this section.

    “band”

    « bande »

    “band” has the same meaning as in section 2 of the Indian Act.

    “Indian”

    « Indien »

    “Indian” has the same meaning as in section 2 of the Indian Act.

    “reserve”

    « réserve »

    “reserve” has the same meaning as in section 2 of the Indian Act.

    “transition period”

    « période de transition »

    “transition period”, in respect of a first nation, means the period beginning on the day of the year on which the first nation’s final agreement is brought into effect and ending on December 31 of that year.

  • Marginal note:Taxation exemption — former reserves

    (2) During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.

  • Marginal note:Taxation exemption — Indians enrolled

    (3) During the transition period of a first nation, income of an Indian who is enrolled under the first nation’s final agreement and is resident in the Yukon is exempt from taxation under the Income Tax Act, if the situs of the income is on a reserve.

  • 2006, c. 4, s. 98.

GENERAL

Marginal note:Conflicts rules

 The rules of the conflict of laws apply in respect of

  • (a) any conflict between the laws of two first nations, unless another rule respecting such conflicts is provided by the laws of both first nations; and

  • (b) any conflict between the laws of a first nation and the laws of another jurisdiction in Canada, unless another rule respecting such conflicts is provided by the laws of the first nation and that other jurisdiction.