First Nations Goods and Services Tax Act — F-11.7 33
Authority to impose tax 33 (1) Subject to this section, the governing body of a first nation that is listed in Schedule 3 and that is a band or has the power to enact laws that has been recognized or granted under any other Act of Parliament or under an agreement that has been given effect by any other Act of Parliament may enact a law that imposes (a) a tax in respect of taxable supplies, made on the lands of the first nation, of specified products listed in Schedule 3 opposite the name of that governing body; (b) a tax in respect of the bringing of specified products listed in Schedule 3 opposite the name of that governing body onto the lands of the first nation from a place in Canada; and (c) a tax in respect of imported taxable supplies, made on the lands of the first nation, of specified products listed in Schedule 3 opposite the name of that governing body. Supply made on lands (2) For the purposes of subsection (1), a supply, other than an imported taxable supply, is made on the lands of a first nation only if at least one of the following conditions is met: (a) if the lands of the first nation were a participating province, a provision of Part IX of the Excise Tax Act would deem the supply to be made in that participating province if (i) the lands of every other first nation in respect of which a first nation law , as defined in subsection 39(1) or 40(1), is in force at the time the supply is made were each a separate participating province, and (ii) the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces; or (b) tax under Part IX of the Excise Tax Act is not payable in respect of the supply and such tax would, without section 32, be payable but for the connection of the supply with those lands and 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. Imported taxable supply made on lands (3) For the purposes of paragraph (1)(c), an imported taxable supply is made on the lands of a first nation only if at least one of the following conditions is met: (a) tax would be payable in respect of the imported taxable supply under subsection 218.1(1) of the Excise Tax Act 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 39(1) or 40(1), is in force at the time the supply is made 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) the recipient of the supply were not a selected listed financial institution; (b) tax under Part IX of the Excise Tax Act is not payable in respect of the imported taxable supply and such tax would, without section 32, be payable but for the connection of the supply with those lands and 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. Bringing of specified products onto lands (4) Subject to subsection (5), a tax in respect of the bringing of specified products onto the lands of a first nation by a person is to be imposed under a law of the first nation enacted under subsection (1) only if the specified products were last supplied to the person by way of sale at a time when an administration agreement was in effect in respect of that law and tax would have been payable under Part IX of the Excise Tax Act in respect of the supply otherwise than at the rate of zero 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. Exception (5) For the purpos