Payments in Lieu of Taxes Act — M-13 (a)
taxing authority means (a) any municipality, province, municipal or provincial board, commission, corporation or other authority that levies and collects a real property tax or a frontage or area tax pursuant to an Act of the legislature of a province, (b) any council of a band within the meaning of the Indian Act that levies and collects a real property tax or a frontage or area tax pursuant to an Act of Parliament, (c) the band, as defined in subsection 2(1) of the Naskapi and the Cree-Naskapi Commission Act , if it levies and collects a tax on interests in Category IA-N land as defined in that subsection, (c.1) any Cree First Nation , as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act that levies and collects a tax on interests in Category IA land , as defined in that subsection, (d) the Council as defined in subsection 2(1) of the shíshálh Nation Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of shíshálh lands , as defined in that subsection, (e) a first nation named in Schedule II to the Yukon First Nations Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of settlement land, as defined in that Act, or in respect of lands in which an interest is transferred or recognized under section 21 of that Act, (f) the Nisga’a Nation or a Nisga’a Village, as defined in the Nisga’a Final Agreement given effect by the Nisga’a Final Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Nisga’a Lands, as defined in that Agreement, (g) the Tlicho Government, as defined in section 2 of the Tlicho Land Claims and Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of Tlicho lands, as defined in section 2 of the Mackenzie Valley Resource Management Act , (g.1) the Déline Got’ine Government, as defined in section 2 of the Déline Final Self-Government Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Déline Lands, as defined 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 )