Payments in Lieu of Taxes Act — M-13 2
in 22.1.1 of the Déline Final Self-Government Agreement that is approved, given effect and declared valid by that Act, (h) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act , or an Inuit Community Government, as defined in section 1.1.1 of the Labrador Inuit Land Claims Agreement approved by that Act, if it levies and collects a real property tax or a frontage or area tax in respect of Labrador Inuit Lands or Community Lands, as defined in section 1.1.1 of that Agreement, as the case may be, (h.1) the Tla’amin Government, as defined in subsection 2(2) of the Tla’amin Final Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Tla’amin Lands, as defined in that subsection, (i) the Tsawwassen Government, as defined in subsection 2(2) of the Tsawwassen First Nation Final Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Tsawwassen Lands, as defined in that subsection, (j) a Maanulth Government, within the meaning of subsection 2 (2) of the Maanulth First Nations Final Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Maanulth Lands, within the meaning of that subsection, or (k) the Whitecap Dakota Government , as defined in section 2 of the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act , if it levies and collects a real property tax or a frontage or area tax in respect of Whitecap Dakota reserve lands , as defined in section 2 of that Act. ( autorité taxatrice ) Deemed authority for purposes of the definition taxing authority (2) For the purposes of the definition taxing authority in subsection (1), where one authority collects a real property tax or a frontage or area tax that is levied by another authority, the authority that collects the tax shall be deemed to be the authority that levies and collects the tax. Property not included in the definition federal property (3) For the purposes of the definition federal property in subsection (1), federal property does not include (a) any structure or work, unless it is (i) a building designed primarily for the shelter of people, living things, fixtures, personal property or movable property, (ii) an outdoor swimming pool, (iii) a golf course improvement, (iv) a driveway for a single-family dwelling, (v) paving or other improvements associated with employee parking, or (vi) an outdoor theatre; (b) any structure, work, machinery or equipment that is included in Schedule II; (c) any real property or immovable developed and used as a park and situated within an area defined as urban by Statistics Canada, as of the most recent census of the population of Canada taken by Statistics Canada, other than national parks of Canada, national marine parks of Canada, national park reserves of Canada, national marine park reserves of Canada, national historic sites of Canada, national battlefields or heritage canals; (d) any Indian reserve, or any land referred to in any of paragraphs (c) to (e) of the definition taxing authority in subsection 2(1), except for the part (i) that is occupied for residential purposes by an employee of Her Majesty in right of Canada who would not, but for that employment, live on that reserve or land, or (ii) that is occupied by a minister of the Crown; (e) any real property or immovable for which an original Crown grant has not issued, except to the extent that it (i) is designated for a specific use by or under an Act of Parliament, or (ii) is used by an Indian within the meaning of the Indian Act or an Inuk and is prescribed under paragraph 9(1)(e); (f) any real property for which an original Crown grant has not issued, except to the extent that it (i) is reserved in the records of the Department of Indigenous Services at Whitehorse or Yellowknife for the use of a department or an agency of the Government of Canada, and is