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  1. Payments in Lieu of Taxes Act - R.S.C., 1985, c. M-13 (Section 2)
    Marginal note:Definitions
    •  (1) In this Act,

      taxing authority

      taxing authority  means

      • [...]

      • (c.1) any Cree First Nation, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act that levies and collects a tax on interests in Category IA land, as defined in that subsection,

      • (d) the Council as defined in subsection 2(1) of the shíshálh Nation Self-Government Act, if it levies and collects a real property tax or a frontage or area tax in respect of shíshálh lands, as defined in that subsection,

      • (e) a first nation named in Schedule II to the Yukon First Nations Self-Government Act, if it levies and collects a real property tax or a frontage or area tax in respect of settlement land, as defined in that Act, or in respect of lands in which an interest is transferred or recognized under section 21 of that Act,

      • (f) the Nisga’a Nation or a Nisga’a Village, as defined in the Nisga’a Final Agreement given effect by the Nisga’a Final Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Nisga’a Lands, as defined in that Agreement,

      • [...]

      • (i) the Tsawwassen Government, as defined in subsection 2(2) of the Tsawwassen First Nation Final Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Tsawwassen Lands, as defined in that subsection,

      • (j) a Maanulth Government, within the meaning of subsection 2(2) of the Maanulth First Nations Final Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Maanulth Lands, within the meaning of that subsection, or

      • (k) the Whitecap Dakota Government, as defined in section 2 of the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act, if it levies and collects a real property tax or a frontage or area tax in respect of Whitecap Dakota reserve lands, as defined in section 2 of that Act. (autorité taxatrice)

    [...]


  2. Payments in Lieu of Taxes Act - R.S.C., 1985, c. M-13 (Section 3)
    Marginal note:Authority to make payments
    • [...]

    • Marginal note:Taxing authority

      (4) For the purpose of subsection (1), a taxing authority in respect of federal property described in paragraph 2(3)(d) means a council, band or first nation referred to in any of paragraphs (b) to (e) of the definition taxing authority in subsection 2(1).

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