Budget Implementation Act, 2000 (S.C. 2000, c. 14)

Act current to 2019-06-20 and last amended on 2018-12-13. Previous Versions

Budget Implementation Act, 2000

S.C. 2000, c. 14

Assented to 2000-06-29

An Act to implement certain provisions of the budget tabled in Parliament on February 28, 2000

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Marginal note:Short title

 This Act may be cited as the Budget Implementation Act, 2000.

PART 1Employment Insurance

Employment Insurance Act

General Amendments

 [Amendments]

Interim Provisions

 [Interim provisions]

 [Repealed, 2015, c. 36, s. 160]

Coming into Force

Marginal note:December 31, 2000

 Sections 2 to 6 come into force on December 31, 2000.

PART 2Canada Health and Social Transfer

Federal-Provincial Fiscal Arrangements Act

 [Amendments]

Marginal note:Coming into force

 Sections 12 to 15 are deemed to have come into force on April 1, 2000.

PART 3Financial Assistance to Students

Canada Student Financial Assistance Act

 [Amendments]

Marginal note:Coming into force

Footnote * The provisions of this Part, except this section, come into force on a day or days to be fixed by order of the Governor in Council.

PART 4First Nations’ Sales Tax

General Provisions

Marginal note:Definitions

  •  (1) The definitions in this subsection apply in this Part.

    alcohol

    alcohol means ethyl alcohol. (alcool)

    alcoholic beverage

    alcoholic beverage means

    • (a) beer, within the meaning assigned by section B.02.130 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

    • (b) ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

    • (c) wine, within the meaning assigned by section 2 of the Excise Act, 2001;

    • (d) any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and

    • (e) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. (boisson alcoolisée)

    council of a band

    council of a band has the same meaning as the expression council of the band in subsection 2(1) of the Indian Act. (conseil)

    direct

    direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867. (directe)

    fuel

    fuel means

    • (a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil;

    • (b) gasoline type fuels for use in internal combustion engines; and

    • (c) propane gas. (carburant)

    Minister

    Minister means the Minister of Finance. (ministre)

    tobacco product

    tobacco product has the meaning assigned by section 2 of the Excise Act, 2001. (produit du tabac)

  • Marginal note:Expressions defined in other Acts

    (2) In this Part,

    • (a) the expressions band and reserve have the meanings assigned by subsection 2(1) of the Indian Act; and

    • (b) the expressions supply and taxable supply have the meanings assigned by subsection 123(1) of the Excise Tax Act.

  • 2000, c. 14, s. 23
  • 2002, c. 22, s. 321

Marginal note:Tax on specific supplies

  •  (1) Despite section 87 of the Indian Act, the council of a band listed in the schedule may make a by-law imposing a direct tax in respect of taxable supplies of alcoholic beverages, fuel or tobacco products made on the reserves of the band at the rates at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act in respect of those supplies.

  • Marginal note:Collection of tax

    (2) A direct tax imposed under a by-law made under subsection (1) shall be collected pursuant to an administration agreement entered into under subsection 26(1).

  • Marginal note:Supply on a reserve

    (3) For the purposes of subsection (1), a supply is made on a reserve only if

    • (a) tax under section 165 of the Excise Tax Act is not payable in respect of the supply because of the connection of the supply with the reserve and the application of section 87 of the Indian Act; or

    • (b) tax under section 165 of the Excise Tax Act would not be payable in respect of the supply for the reasons set out in paragraph (a) if the recipient of the supply were eligible for exemption from taxation under section 87 of the Indian Act.

Marginal note:Application of section 87 of the Indian Act

  •  (1) For greater certainty, except in respect of a tax imposed by a by-law made under subsection 24(1), nothing in that subsection affects the application of section 87 of the Indian Act.

  • Marginal note:Indian moneys

    (2) Moneys raised pursuant to a direct tax imposed under subsection 24(1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

  • Marginal note:Expenditures

    (3) Expenditures made out of moneys raised pursuant to a tax imposed under a by-law made under subsection 24(1) must be made under the authority of a resolution approved by a majority of councillors present at a meeting of the council of a band that is duly convened.

  • Marginal note:By-law

    (4) A by-law made under subsection 24(1)

    • (a) is valid only if approved by a majority of councillors present at a meeting of the council of a band that is duly convened;

    • (b) does not come into force before it has been received by the Minister and an administration agreement has been entered into under subsection 26(1);

    • (c) shall provide that the rates of tax under the by-law are those at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act;

    • (d) may be made in respect of any matter arising out of or ancillary to the exercise of powers under this subsection; and

    • (e) is not subject to the Statutory Instruments Act.

  • Marginal note:Proof of by-law

    (5) A copy of a by-law made under this Part, if it is certified to be a true copy by the Minister or a person authorized by the Minister, is evidence that the by-law was duly made by the council of a band and received by the Minister, without proof of the signature or the authorization of the person, and no such by-law is invalid by reason of any defect in form.

  • Marginal note:Publication

    (6) The council of a band shall, on demand, provide a copy of any by-law made by the council under this Part and shall publish a copy of every such by-law in a newspaper that has general circulation in the place where the tax applies and in the First Nations Gazette, but no by-law shall be invalid by reason of a failure to publish it.

 
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