First Nations Goods and Services Tax Act — F-11.7 41
Tax attributable to first nation 41 (1) An administration agreement in respect of a first nation law , as defined in subsection 39(1) or 40(1), of a particular first nation is to provide for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of the amount (in this section referred to as “tax attributable to the first nation”) by which (a) the total of all amounts each of which is an amount of tax that, while that first nation law was in force, became payable in the year under a first nation law , as defined in subsection 39(1) or 40(1), or Part IX of the Excise Tax Act (other than subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1) and that is attributable to a specified product that is for consumption or use on the lands of the particular first nation, exceeds (b) the total of all amounts each of which is included in the total determined under paragraph (a) and (i) is included in determining an input tax credit or in determining a deduction that may be claimed in determining the net tax of a person, (ii) can reasonably be regarded as an amount that a person is or was entitled to recover by way of a rebate or refund or otherwise under a first nation law , as defined in subsection 39(1) or 40(1), or under any Act of Parliament, or (iii) is an amount of tax in respect of a supply to a person who is, under any Act of Parliament or any other law, exempt from paying the tax. Administration agreement (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement in respect of a first nation law , as defined in subsection 39(1) or 40(1), of a first nation with the authorized body of the first nation and, among other things, the agreement is to provide (a) the method for estimating, in accordance with the formulae, rules, conditions and data sources specified in the agreement, the tax attributable to the first nation; (b) for the sharing, if any, between the first nation and the Government of Canada of the tax attributable to the first nation; (c) for the retention by the Government of Canada, as its property, of (i) the portion, if any, of the total tax imposed by the first nation under the first nation law that is not tax attributable to the first nation, and (ii) the Government of Canada’s share, if any, under paragraph (b) of the tax attributable to the first nation; (d) for the payments, and for the eligibility for payments, by the Government of Canada to the first nation in respect of the tax attributable to the first nation out of the Consolidated Revenue Fund to which the first nation is entitled under the agreement, the time when and the manner in which the payments will be made, and the remittance by the first nation to the Government of Canada of any overpayments or advances by the Government of Canada or the right of the Government of Canada to set off any overpayments or advances against amounts payable by the Government of Canada to the first nation under the agreement; (e) for the administration and enforcement of the first nation law by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act , by the government of the province and for the collection, by the Government of Canada or the government of the province, as the case may be, of amounts imposed under that law; (f) for the provision by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act , by the government of the province to the first nation of information acquired in the administration and enforcement of the first nation law or, subject to section 295 of the Excise Tax Act , of Part IX of that Act, and for the provision b