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First Nations Goods and Services Tax Act

Version of section 2 from 2003-06-19 to 2005-05-12:


Marginal note:Definitions

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

    administration agreement

    accord d’application

    administration agreement means an agreement referred to in subsection 5(2). (accord d’application)

    authorized body

    organe autorisé

    authorized body, of a first nation, means the body of the first nation that has the authority to enter into an administration agreement. (organe autorisé)

    band

    bande

    band has the meaning assigned by subsection 2(1) of the Indian Act. (bande)

    governing body

    corps dirigeant

    governing bodymeans the body of a first nation that is identified opposite the name of the first nation listed in the schedule. (corps dirigeant)

    imported taxable supply

    fourniture taxable importée

    imported taxable supply has the meaning assigned by section 217 of the Excise Tax Act. (fourniture taxable importée)

    input tax credit

    crédit de taxe sur les intrants

    input tax credit has the same meaning as in Part IX of the Excise Tax Act. (crédit de taxe sur les intrants)

    lands

    terres

    lands, of a first nation, means the lands that are described opposite the name of the first nation listed in the schedule. (terres)

    Minister

    ministre

    Minister means the Minister of Finance. (ministre)

    net tax

    taxe nette

    net tax has the same meaning as in Part IX of the Excise Tax Act. (taxe nette)

    Part IX of the Excise Tax Act

    partie IX de la Loi sur la taxe d’accise

    Part IX of the Excise Tax Act includes Schedules V to X to that Act. (partie IX de la Loi sur la taxe d’accise)

    reserve

    réserve

    reserve has the meaning assigned by subsection 2(1) of the Indian Act. (réserve)

  • Marginal note:Expressions defined in s. 123(1) of the Excise Tax Act

    (2) Unless a contrary intention appears, words and expressions used in this Act have the meanings assigned by subsection 123(1) of the Excise Tax Act.

  • Marginal note:Mobile home or floating home

    (3) A mobile home or floating home is deemed to be tangible personal property for the purposes of applying the provisions of this Act and any first nation law, as defined in subsection 11(1) or 12(1), in respect of the bringing of tangible personal property onto the lands of a first nation.

  • Marginal note:Application of deeming rules

    (4) If a provision of Part IX of the Excise Tax Act deems certain circumstances or facts to exist, those circumstances or facts are deemed to exist for the purposes of determining the matters in respect of which a first nation may enact a first nation law, as defined in subsection 11(1) or 12(1).


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