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Marginal note:Definitions

• 2 (1) In this Act,

  administration agreement

  administration agreement  means

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  • (b) an agreement between the Government of Canada and the government of a province under which the government of the province will administer and enforce a First Nation law that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement; (accord d’application)

  First Nation law

  First Nation law  has the meaning assigned by subsection 11(1) or 12(1) of the First Nations Goods and Services Tax Act; (texte législatif autochtone)

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Marginal note:Payments — First Nation law

7.31 If an administration agreement has been entered into in respect of a First Nation law, any amount that is payable by a person under the First Nation law shall, despite the First Nation law or any Act of Parliament, be remitted by that person to the government of the province that is a party to the administration agreement.

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Marginal note:Net remittance — First Nation law

7.5 Despite any other enactment, if an administration agreement has been entered into in respect of a First Nation law, the government of the province that is a party to the administration agreement may, in accordance with the terms and conditions of the administration agreement, reduce the remittance to the Government of Canada of any amount it has collected on account of the tax imposed under the First Nation law by any amount it has paid to a person under that law.

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Marginal note:Administration agreement

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• Marginal note:Restriction

  (1.1) An administration agreement referred to in paragraph (b) of the definition administration agreement in subsection 2(1) can only be entered into if the government of the province that is to administer and enforce the First Nation law also administers and enforces Part IX of the Excise Tax Act under an administration agreement referred to in paragraph (a) of that definition.

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