Government of Canada / Gouvernement du Canada
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An Act respecting first nations goods and services tax (S.C. 2003, c. 15, s. 67)

Act current to 2021-02-15 and last amended on 2021-02-08. Previous Versions

PART 2First Nations Sales Tax — Specified Provinces (continued)

Delegation (continued)

Marginal note:Coming into force — law under section 23

 Subject to subsection 23(3), a band law comes into force on the date specified in the administration agreement entered into under section 22 in respect of that law.

  • 2005, c. 19, s. 10
  • 2006, c. 4, s. 95

Marginal note:Proof of law

 A copy of a band law is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the law was duly enacted by the council of the band without proof of the signature or official character of the Minister or the person authorized by the Minister.

  • 2005, c. 19, s. 10

Marginal note:Publication of law

 A council of the band shall on demand provide a copy of any band law enacted by that council and shall publish a copy of every such law in a newspaper that has general circulation in the place where the law applies and in the First Nations Gazette, but no such law shall be invalid by reason of a failure to publish it.

  • 2005, c. 19, s. 10

Marginal note:Expenditures

 The power of a council of the band to expend moneys received by the council under an administration agreement is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.

  • 2005, c. 19, s. 10

Marginal note:Indian moneys

 Moneys raised under a band law are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

  • 2005, c. 19, s. 10


Marginal note:Amendment of Schedule 2

 The Governor in Council may, by order, amend Schedule 2 by adding, deleting or varying the name of a band, the name of a council of the band, the name, or description, of a band’s reserves or the name of a specified province.

  • 2005, c. 19, s. 10
  • 2006, c. 4, s. 96
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