Technical Tax Amendments Act, 2012 (S.C. 2013, c. 34)
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Assented to 2013-06-26
PART 6MEASURES IN RESPECT OF SALES TAX
R.S., c. E-15Excise Tax Act
PART 7AMENDMENTS IN RESPECT OF TAX AGREEMENTS
R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act
Marginal note:1992, c. 10, s. 1(2); 1998, c. 21, s. 76(1)
417. (1) The definition “administration agreement” in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act is replaced by the following:
“administration agreement”
« accord d’application »
“administration agreement” means
(a) an agreement between the Government of Canada and the government of a province or an aboriginal government under which
(i) the Government of Canada will administer and enforce an Act of the legislature of the province, or legislation made by an aboriginal government, that imposes a tax and will make payments to the province or the aboriginal government in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or
(ii) the government of the province will administer and enforce an Act of Parliament 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, or
(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;
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“First Nation law”
« texte législatif autochtone »
“First Nation law” has the meaning assigned by subsection 11(1) or 12(1) of the First Nations Goods and Services Tax Act.
418. (1) Section 7 of the Act is amended by adding the following after subsection (1):
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.
(2) Section 7 of the Act is amended by adding the following after subsection (2):
Marginal note:Amending agreement — exception to general rule
(2.1) Subsection (2) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister or the Minister of National Revenue to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement.
Marginal note:Confirmation of past amendments
(2.2) Amendments that were made to an administration agreement before the day on which the Technical Tax Amendments Act, 2012 received royal assent and that, if subsection (2.1) had been in force on the date those amendments were made, would have been authorized under that subsection are, for greater certainty, ratified and confirmed and all actions taken and payments made as a result of those amendments are ratified and confirmed.
419. The Act is amended by adding the following after section 7.3:
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.
420. The Act is amended by adding the following after section 7.4:
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.
2003, c. 15, s. 67First Nations Goods and Services Tax Act
Marginal note:2005, c. 19, s. 3(1)
421. The definition “administration agreement” in subsection 2(1) of the First Nations Goods and Services Tax Act is replaced by the following:
“administration agreement”
« accord d’application »
“administration agreement”, in Part 1, means an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation and, in Part 2, means an agreement referred to in section 22 and entered into with a council of the band.
Marginal note:2005, c. 19, s. 5
422. Subsection 3(1.1) of the Act is replaced by the following:
Marginal note:Section 89 of Indian Act
(1.1) A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may, despite section 89 of the Indian Act, be administered and enforced by Her Majesty in right of Canada, by an agent of the first nation or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by Her Majesty in right of the province.
423. Subsection 4(9) of the Act is replaced by the following:
Marginal note:Reporting and payment of tax
(9) Tax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of property onto the lands of the first nation shall become payable by the person who brings it onto the lands at the time it is brought onto the lands and
(a) if the person is a registrant who acquired the property for consumption, use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return in respect of net tax is required to be filed under the law of the first nation for the reporting period in which the tax became payable,
(i) report the tax in that return, and
(ii) pay the tax to the Receiver General, or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, to the appropriate minister for that province; and
(b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable,
(i) file with the Minister of National Revenue or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, with the appropriate minister for that province a return in respect of the tax, in the manner and in the form authorized by the Minister of National Revenue and containing information specified by that Minister, and
(ii) pay the tax to the Receiver General or to the appropriate minister for that province, as the case may be.
424. (1) Paragraphs 5(2)(e) and (f) of the Act are replaced by the following:
(e) for the administration and enforcement of the first nation law by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province and for the collection, by the Government of Canada or the government of the province, as the case may be, of amounts imposed under that law;
(f) for the provision by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province to the first nation of information acquired in the administration and enforcement of the first nation law or, subject to section 295 of the Excise Tax Act, of Part IX of that Act, and for the provision by the first nation to the Government of Canada or the government of the province, as the case may be, of information acquired in the administration of the first nation law;
(2) Subsection 5(5) of the Act is replaced by the following:
Marginal note:Payments to other persons
(5) Subject to subsection (6), if an administration agreement has been entered into in respect of a first nation law, as defined in subsection 11(1) or 12(1), payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to the person under that law in accordance with the agreement unless the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act.
425. Section 16 of the Act is replaced by the following:
Marginal note:Information reports
16. (1) If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 11(1) or 12(1), the Minister of National Revenue or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, the appropriate minister for that province may, for the purposes of the administration 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 made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report shall be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province.
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