GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Goods and Services Tax Act — F-11.7 12
Meaning of first nation law 12 (1) In this section, first nation law means a law enacted by the governing body of a first nation listed in Schedule 1 under a power recognized or granted under any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament, if that law and its application are consistent with subsections 4(1) to (10), paragraphs 11(3)(a) and (b) and subparagraphs 11(3)(e)(i) to (iii), (v) and (viii). Rules where agreement (2) If the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law, (a) Part IX of the Excise Tax Act applies as if tax imposed under the first nation law were imposed under that Part and as if the provisions of the first nation law relating to that tax were included in that Part, but that Part shall not thereby be construed as imposing a tax except as provided in that Part; (b) all Acts of Parliament, other than this Act and Part IX of the Excise Tax Act , apply as if tax referred to in each of paragraphs 4(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act respectively and, subject to subsection 4(9), as if tax referred to in paragraph 4(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of property into a participating province; and (c) for greater certainty, (i) a person who does anything to satisfy a requirement or exercise an authority, right or privilege under the first nation law is deemed to have done that thing for the purposes of both that law and Part IX of the Excise Tax Act , (ii) a person who is a registrant for the purposes of the first nation law is a registrant for the purposes of both that law and Part IX of the Excise Tax Act , and (iii) if a proceeding may be taken under any other Act of Parliament in respect of the tax imposed under Part IX of the Excise Tax Act , that proceeding may be taken in respect of the tax imposed under the first nation law. Cessation of agreement (3) If an administration agreement in respect of a first nation law ceases to have effect at any time, this Part applies after that time in respect of the first nation law as if the first nation law had been repealed at that time. 2003, c. 15, s. 67 “12”; 2005, c. 19, s. 8
First Nations Goods and Services Tax Act — F-11.7 13
Tax not payable 13 If an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect, no tax (other than tax imposed under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act ) is payable or deemed to have been paid or collected under Part IX of the Excise Tax Act in respect of a supply to the extent that tax is payable or deemed to have been paid or collected, as the case may be, in respect of the supply under the first nation law.
First Nations Goods and Services Tax Act — F-11.7 14
Offences 14 When an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect and a person commits an act or omission in respect of that law that would be an offence under a provision of Part IX of the Excise Tax Act or regulations made under that Part if the act or omission were committed in relation to that Part or those regulations, (a) subject to paragraph (b), the person is guilty of an offence punishable on summary conviction; (b) the Attorney General of Canada may elect to prosecute the person by indictment if an offence under that provision may be prosecuted by indictment; and (c) the person is liable on conviction to the punishment provided for in that provision.
First Nations Goods and Services Tax Act — F-11.7 15
Amendment of Schedule 1 15 The Minister may, by order, amend Schedule 1 by adding, deleting or varying the name of a first nation or of the governing body of a first nation or the description of the lands of a first nation. 2003, c. 15, s. 67 “15”; 2005, c. 19, s. 9 2026, c. 3, s. 184
First Nations Goods and Services Tax Act — F-11.7 16
Information reports 16 (1) If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 11(1) or 12(1), the Minister of National Revenue 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 , the appropriate minister for that province may, for the purposes of the administration agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies relating to that business made by the person or property or services acquired or imported for consumption, use or supply in connection with those lands and that business. Form and manner of filing (2) A report under subsection (1) shall be made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report shall be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province. 2003, c. 15, s. 67 "16"; 2013, c. 34, s. 425 2026, c. 3, s. 188(F)
First Nations Goods and Services Tax Act — F-11.7 17
Definitions 17 The following definitions apply in this Part and in Schedule 2. band law means a law enacted by a council of the band under section 23. ( texte législatif de bande ) council of the band has the same meaning as in subsection 2(1) of the Indian Act . ( conseil de bande ) direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867 . ( directe ) parallel provincial law , in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar. ( loi provinciale parallèle ) parallel Quebec law [Repealed, 2006, c. 4, s. 92] reserves in Quebec [Repealed, 2006, c. 4, s. 92] sales tax means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service. ( taxe de vente ) specified province means a province that is listed in Schedule 2. ( province visée ) 2005, c. 19, s. 10; 2006, c. 4, s. 92
First Nations Goods and Services Tax Act — F-11.7
band law means a law enacted by a council of the band under section 23. ( texte législatif de bande )
First Nations Goods and Services Tax Act — F-11.7
council of the band has the same meaning as in subsection 2(1) of the Indian Act . ( conseil de bande )
First Nations Goods and Services Tax Act — F-11.7
direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867 . ( directe )
First Nations Goods and Services Tax Act — F-11.7
parallel provincial law , in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar. ( loi provinciale parallèle )
First Nations Goods and Services Tax Act — F-11.7
parallel Quebec law [Repealed, 2006, c. 4, s. 92]
First Nations Goods and Services Tax Act — F-11.7
reserves in Quebec [Repealed, 2006, c. 4, s. 92]
First Nations Goods and Services Tax Act — F-11.7
sales tax means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service. ( taxe de vente )
First Nations Goods and Services Tax Act — F-11.7
specified province means a province that is listed in Schedule 2. ( province visée )
First Nations Goods and Services Tax Act — F-11.7 18
Section 87 of the Indian Act and similar provisions 18 (1) The obligation to pay tax or any other amount that is required to be paid under a band law applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section. Section 89 of the Indian Act (2) A band law may be administered and enforced by an agent of the band despite section 89 of the Indian Act . 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 19
Not subject to Statutory Instruments Act 19 A band law is not subject to the Statutory Instruments Act . 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 20
Application of section 23 20 A council of the band may enact a band law despite any other Act of Parliament that limits the authority of the council of the band to enact a law that imposes a tax. 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 21
Application of other Acts 21 If a law of a specified province provides that one or more laws of the specified province apply as if the tax imposed under a band law were imposed under a particular law of the specified province, all Acts of Parliament, other than this Act, apply as if the tax imposed under the band law were imposed under that particular law of the specified province. 2005, c. 19, s. 10; 2006, c. 4, s. 93
First Nations Goods and Services Tax Act — F-11.7 22
Authority to enter into agreement 22 A council of the band may, on behalf of the band, enter into an administration agreement with the government of the specified province listed opposite the name of that council in Schedule 2 in respect of a band law enacted by that council. 2005, c. 19, s. 10; 2006, c. 4, s. 93
First Nations Goods and Services Tax Act — F-11.7 23
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 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, within its reserves that are situated in the specified province listed opposite the name of that council in that Schedule and that are listed in that Schedule opposite the name of the council. Parallel provincial law (2) A law may not be enacted under subsection (1) unless the law has only one parallel provincial law that is expressly identified in that law. Force of law (3) A law enacted under subsection (1) does not have the force of law unless (a) an administration agreement in respect of the law is in effect; (b) that administration agreement is between the council of the band and the government of the specified province listed opposite the name of that council in Schedule 2; (c) the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement; (d) the name of the band, the name of the council of the band, the name, or description, of the reserves of the band within which the law applies and the name of the specified province in which the reserves are situated are listed opposite one another in Schedule 2; and (e) its parallel provincial law is in force. 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. 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. 2005, c. 19, s. 10; 2006, c. 4, s. 94
First Nations Goods and Services Tax Act — F-11.7 24
Coming into force — law under section 23 24 Subject to subsection 23(3), a band law comes into force on the date specified in the administration agreement entered into under section 22 in respect of that law. 2005, c. 19, s. 10; 2006, c. 4, s. 95
First Nations Goods and Services Tax Act — F-11.7 25
Proof of law 25 A copy of a band law is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the law was duly enacted by the council of the band without proof of the signature or official character of the Minister or the person authorized by the Minister. 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 26
Publication 26 A council of the band is to provide, on demand, a copy of any band law enacted by that council and is to publish a copy of every such law on a website maintained by or for the council of the band, if one exists, and in a newspaper that has general circulation in the place where the law applies, but no such law is invalid by reason of a failure to publish it. 2005, c. 19, s. 10 2026, c. 3, s. 185
First Nations Goods and Services Tax Act — F-11.7 27
Expenditures 27 The power of a council of the band to expend moneys received by the council under an administration agreement is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act . 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 28
Indian moneys 28 Moneys raised under a band law are not Indian moneys within the meaning of subsection 2(1) of the Indian Act . 2005, c. 19, s. 10
First Nations Goods and Services Tax Act — F-11.7 29
Amendment of Schedule 2 29 The Minister may, by order, amend Schedule 2 by adding, deleting or varying the name of a band, the name of a council of the band, the name, or description, of a band’s reserves or the name of a specified province. 2005, c. 19, s. 10; 2006, c. 4, s. 96 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 30
Definitions 30 The following definitions apply in this Part and in Schedule 3. alcohol means ethyl alcohol. ( alcool ) alcoholic beverage means (a) beer, within the meaning of section B.02.130 of the Food and Drug Regulations , that contains more than 0.5% alcohol by volume; (b) wine , as defined in section 2 of the Excise Act, 2001 ; (c) any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and (d) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (c) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. ( boisson alcoolisée ) cannabis product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit du cannabis ) fuel means (a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil; (b) gasoline type fuels for use in internal combustion engines; and (c) propane gas. ( carburant ) specified product means any of the following products: (a) alcoholic beverages; (b) fuel; (c) cannabis products; (d) vaping products; (e) tobacco products. ( produit visé ) tobacco product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit du tabac ) vaping product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit de vapotage ) 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 (a)
alcoholic beverage means (a) beer, within the meaning of section B.02.130 of the Food and Drug Regulations , that contains more than 0.5% alcohol by volume; (b) wine , as defined in section 2 of the Excise Act, 2001 ; (c) any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and (d) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (c) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. ( boisson alcoolisée )
First Nations Goods and Services Tax Act — F-11.7
cannabis product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit du cannabis )
First Nations Goods and Services Tax Act — F-11.7 (a)
fuel means (a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil; (b) gasoline type fuels for use in internal combustion engines; and (c) propane gas. ( carburant )
First Nations Goods and Services Tax Act — F-11.7 (a)
specified product means any of the following products: (a) alcoholic beverages; (b) fuel; (c) cannabis products; (d) vaping products; (e) tobacco products. ( produit visé )
First Nations Goods and Services Tax Act — F-11.7
tobacco product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit du tabac )
First Nations Goods and Services Tax Act — F-11.7
vaping product has the same meaning as in section 2 of the Excise Act, 2001 . ( produit de vapotage )
First Nations Goods and Services Tax Act — F-11.7 31
Section 87 of Indian Act and similar provisions 31 (1) The obligation to pay tax or any other amount that is required to be paid under a first nation law , as defined in subsection 39(1) or 40(1), applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section. Section 89 of Indian Act (2) A first nation law , as defined in subsection 39(1) or 40(1), or an obligation to pay an amount that arises from the application of section 43, may, despite section 89 of the Indian Act , be administered and enforced by His Majesty in right of Canada, by an agent of the first nation 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 His Majesty in right of the province. Subsection 33(1) applies (3) The governing body of a first nation listed in Schedule 3 may enact a law under subsection 33(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax. Binding on His Majesty (4) If a provision of Part IX of the Excise Tax Act is binding on His Majesty in right of Canada or a province, that provision, to the extent that it applies for the purposes of a first nation law , as defined in subsection 39(1) or 40(1), and any provision of the first nation law that corresponds to that provision of that Part are so binding for the purposes of that law. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 32
Tax not payable — Excise Tax Act 32 If an administration agreement in respect of a first nation law , as defined in subsection 39(1) or 40(1), is in effect, no tax (other than tax imposed under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act ) is payable or deemed to have been paid or collected under Part IX of the Excise Tax Act in respect of a supply of a specified product to the extent that tax is payable or deemed to have been paid or collected, as the case may be, in respect of the supply under the first nation law. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 33
 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 of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act , to the appropriate minister for that province; and (b) in any other case, the person is to, on or before the last day of the month following the calendar month in which the tax became payable, (i) file with the Minister of National Revenue or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act , with the appropriate minister for that province a return in respect of the tax, in the manner and in the form authorized by the Minister of National Revenue and containing information specified by that Minister, and (ii) pay the tax to the Receiver General or to the appropriate minister for that province, as the case may be. Amount of tax — supply made on lands (9) For the purposes of paragraphs (1)(a) and (c), tax may be imposed under the law of a first nation in respect of a supply at the rates at which tax would have otherwise been imposed under subsections 165(1) and (3) of the Excise Tax Act in respect of that supply. Administration and enforcement (10) A law enacted under subsection (1) by the governing body of a first nation is to be administered and enforced, and the tax imposed under that law is to be collected, in accordance with an administration agreement entered into under subsection 39(2) by the authorized body of the first nation. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 34
Specified products — law under subsection 33(1) 34 A law enacted under subsection 33(1) is to provide which specified products are subject to the law. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 35
Coming into force — law under subsection 33(1) 35 (1) A law enacted under subsection 33(1) may come into force only on or after the later of the day on which a copy of the law is received by the Minister and the day on which an administration agreement in respect of that law comes into effect. Law deemed not in force (2) A law enacted under subsection 33(1) is deemed to not be in force at a particular time unless an administration agreement in respect of that law is in effect at that time. Tax not applicable (3) A tax imposed under a law enacted under subsection 33(1) by the governing body of a first nation in respect of a specified product does not apply at a particular time unless that specified product is listed at that time in Schedule 3 opposite the name of that governing body. Statutory Instruments Act (4) A law enacted under subsection 33(1) is not subject to the Statutory Instruments Act . 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 36
Proof of law 36 A copy of a first nation law , as defined in subsection 39(1) or 40(1), enacted by the governing body of a first nation is, if it is certified to be a true copy, evidence that the law was duly enacted by the governing body and, in the case of a law enacted under subsection 33(1), was received by the Minister, without proof of the signature or official character of the person certifying it to be a true copy if that person is (a) in the case of a first nation law , as defined in subsection 39(1), (i) if the governing body that enacted the law is a band, the Minister or a person authorized by the Minister, and (ii) if the governing body that enacted the law is not a band, by a person authorized by the governing body; and (b) in the case of a first nation law , as defined in subsection 40(1), a person authorized by the governing body. 2026, c. 3, s. 186