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Naskapi and the Cree-Naskapi Commission Act

Version of section 188 from 2002-12-31 to 2018-03-28:


Marginal note:Property exempt from taxation

  •  (1) Notwithstanding any other Act of Parliament or of the legislature of any province, but subject to any by-laws of a band made pursuant to paragraph 45(1)(h), the following property is exempt from taxation:

    • (a) the interest of an Indian or a band in Category IA or IA-N land; and

    • (b) the personal property of an Indian or a band situated on Category IA or IA-N land.

  • Marginal note:Ownership, occupation, etc., of exempt property

    (2) Notwithstanding any other Act of Parliament or of the legislature of any province,

    • (a) no Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property described in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property; and

    • (b) no succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any such property or the succession thereto if the property passes to an Indian.

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