First Nations Goods and Services Tax Act — F-11.7 33
exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section. Exception (5) For the purposes of paragraph (1)(b), a tax in respect of the bringing of specified products onto the lands of a first nation by a person is not to be imposed if (a) tax became payable by the person in respect of the specified products under any first nation law , as defined in subsection 11(1), 12(1), 39(1) or 40(1), or section 212 of the Excise Tax Act before the specified products are brought onto the lands of the first nation; or (b) tax would not be payable under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of specified products onto the lands of the first nation if (i) the lands of the first nation were the particular participating province referred to in that subsection, (ii) the lands of every other first nation in respect of which a first nation law , as defined in subsection 11(1), 12(1), 39(1) or 40(1), is in force at the time the specified products are brought onto the lands of the first nation were each a separate participating province, (iii) the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, and (iv) paragraphs 220.05(3)(a) and (b) of the Excise Tax Act , section 18 of Part I of Schedule X to that Act, the exemption under section 87 of the Indian Act and any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section did not apply in respect of the bringing of the specified products onto the lands of the first nation. Carriers (6) For the purposes of this Part, if a particular person brings specified products onto the lands of a first nation on behalf of another person, the other person, and not the particular person, is deemed to have brought the specified products onto those lands. Amount of tax — bringing of specified products onto lands (7) For the purposes of subsection (1), the amount of tax that may be imposed under the law of a first nation in respect of the bringing of specified products onto the lands of the first nation by a person is equal to the amount determined by the formula A × B where A is the rate of tax set out in subsection 165(1) of the Excise Tax Act ; and B is (a) if the person last acquired the specified products by way of a sale under which the specified products were delivered to the person within 30 days before the day on which they are brought onto the lands of the first nation, the value of the consideration on which tax under Part IX of the Excise Tax Act in respect of the sale would have been calculated but for the application of the exemption under section 87 of the Indian Act or of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section, and (b) in any other case, the lesser of (i) the fair market value of the specified products at the time the specified products are brought onto the lands of the first nation, and (ii) the value of the consideration referred to in paragraph (a). Reporting and payment of tax (8) Tax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of specified products onto the lands of the first nation becomes payable by the person who brings them onto the lands at the time they are brought onto the lands and (a) if the person is a registrant who acquired the specified products for consumption, use or supply primarily in the course of commercial activities of the person, the person is to, on or before the day on or before which the person’s return in respect of net tax is required to be filed under the law of the first nation for the reporting period in which the tax became payable, (i) report the tax in that return, and (ii) pay the tax to the Receiver General, or, if the law of the first nation is administered by the government