First Nations Goods and Services Tax Act

Marginal note:Section 87 of Indian Act and similar provisions

• 3 (1) The obligation to pay tax or any other amount that is required to be paid under a first nation law, as defined in subsection 11(1) or 12(1), applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.

• Marginal note:Section 89 of the Indian Act

  (1.1) A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may be administered and enforced by Her Majesty in right of Canada or by an agent of the first nation despite section 89 of the Indian Act.

• Marginal note:Subsection 4(1) applies despite any other Act of Parliament

  (2) The governing body of a first nation listed in Schedule 1 may enact a law under subsection 4(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax.

• Marginal note:Binding on Her Majesty

  (3) If a provision of Part IX of the Excise Tax Act is binding on Her Majesty in right of Canada or a province, that provision, to the extent that it applies for the purposes of a first nation law, as defined in subsection 11(1) or 12(1), and any provision of the first nation law that corresponds to that provision of that Part, are so binding for the purposes of that law.