First Nations Goods and Services Tax Act — F-11.7 41
he 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 by the first nation to the Government of Canada or the government of the province, as the case may be, of information acquired in the administration of the first nation law; (g) for the accounting of tax attributable to the first nation in accordance with the agreement; (h) for the payment by the Government of Canada and its agents and subservient bodies of amounts imposed under the first nation law or any other first nation law , as defined in subsection 39(1) or 40(1), and for the payment by the first nation and its agents and subservient bodies of amounts imposed under that law, any other first nation law , as defined in subsection 39(1) or 40(1), or Part IX of the Excise Tax Act ; (i) for the accounting for the payments referred to in paragraph (h); (j) for the compliance by the Government of Canada and its agents and subservient bodies with the first nation law and any other first nation law , as defined in subsection 39(1) or 40(1), and for the compliance by the first nation and its agents and subservient bodies with that law, any other first nation law , as defined in subsection 39(1) or 40(1), and Part IX of the Excise Tax Act ; and (k) for other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the first nation law. Amending agreements (3) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the authorized body of a first nation amending or varying an administration agreement with the first nation or an agreement under this subsection. Amending agreements — exception (4) Subsection (3) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement. Payments to first nation (5) If the Minister, on behalf of the Government of Canada, has entered into an administration agreement with the authorized body of a first nation, the Minister may pay to the first nation out of the Consolidated Revenue Fund (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and (b) in accordance with the agreement, advances in respect of the amounts referred to in paragraph (a). Payments to other persons (6) Subject to subsection (7), if an administration agreement has been entered into in respect of a first nation law , as defined in subsection 39(1) or 40(1), payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to the person under that law in accordance with the agreement unless 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 . Recoverable advance out of Consolidated Revenue Fund (7) If no amount is held on behalf of a first nation from which payment under subsection (6) may be made in accordance with an administration agreement, or the amount of the payment exceeds the amount so held, payment under subsection (6) may be made as a recoverable advance out of the Consolidated Revenue Fund if the repayment of the amount or excess by the first nation is provided for in the agreement. 2026, c. 3, s. 186