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, within the reserves of the band in Quebec, 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.

• Marginal note:Parallel Quebec law

  (2) A law may not be enacted under subsection (1) unless the law has only one parallel Quebec 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 between the council of the band and the Government of Quebec in respect of the law is in effect;

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

  • (c) the band, the council of the band and the band’s reserves in Quebec are listed in Schedule 2; and

  • (d) its parallel Quebec 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.