First Nations Goods and Services Tax Act

Marginal note:Authority to impose a direct sales tax

• 23 (1) A council of the band that is listed in Schedule 2 may enact a law that imposes a direct sales tax, and any other amount that may be required to be paid in relation to the imposition of that direct sales tax, within its reserves that are situated in the specified province listed opposite the name of that council in that Schedule and that are listed in that Schedule opposite the name of the council.

• Marginal note:Parallel provincial law

  (2) A law may not be enacted under subsection (1) unless the law has only one parallel provincial law that is expressly identified in that law.

• Marginal note:Force of law

  (3) A law enacted under subsection (1) does not have the force of law unless

  • (a) an administration agreement in respect of the law is in effect;

  • (b) that administration agreement is between the council of the band and the government of the specified province listed opposite the name of that council in Schedule 2;

  • (c) the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement;

  • (d) the name of the band, the name of the council of the band, the name, or description, of the reserves of the band within which the law applies and the name of the specified province in which the reserves are situated are listed opposite one another in Schedule 2; and

  • (e) its parallel provincial law is in force.

• Marginal note:Conformity with Indian Act

  (4) A law enacted under subsection (1) is valid only if the power of the council of the band to enact the law is exercised in conformity with paragraph 2(3)(b) of the Indian Act and no such law is invalid by reason of any defect in form.

• Marginal note:Criminal law exclusion

  (5) Nothing in this Part shall be construed as conferring on a council of the band the power to make an enactment in respect of criminal law.