First Nations Goods and Services Tax Act

Marginal note:Information reports

• 16 (1) If an administration agreement entered into by the authorized body of a first nation is in effect, the Minister of National Revenue may, for the purposes of that 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 filed with the Minister of National Revenue in the manner and form authorized by that Minister and at the time and containing information specified by that Minister.