GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Fiscal Management Act — F-11.67 146
Review and evaluation 146 Within seven years after the day on which this Act receives royal assent, the Minister, after consultation with the First Nations Tax Commission, First Nations Financial Management Board and First Nations Finance Authority, shall review the provisions and operation of this Act and the operations of those institutions, and submit a report to each House of Parliament on that review, including any changes that the Minister recommends relating to the evolution of the mandate and the operation of those institutions. 2005, c. 9, s. 146; 2012, c. 19, s. 666
First Nations Fiscal Management Act — F-11.67 Order in council
Order in council * 155 The provisions of this Act, other than section 154 , come into force on a day or days to be fixed by order of the Governor in Council. * [Note: Section 154 in force on assent March 23, 2005; Act, other than section 154, in force April 1, 2006, see SI/2006-59.]
First Nations Fiscal Management Act — F-11.67 667
Definition 667 In sections 668 to 673 , Institute means the First Nations Statistical Institute.
First Nations Fiscal Management Act — F-11.67 668
Appointments terminated 668 (1) Directors of the Institute, including the Chairperson and Vice-Chairperson, cease to hold office on the coming into force of this subsection. No compensation (2) Despite the provisions of any contract, agreement or order, no person appointed to hold office as a director of the Institute, including as the Chairperson or Vice-Chairperson, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.
First Nations Fiscal Management Act — F-11.67 669
References 669 Every reference to the Institute in a deed, contract or other document executed by the Institute in its own name is to be read, unless the context otherwise requires, as a reference to Her Majesty in right of Canada.
First Nations Fiscal Management Act — F-11.67 670
Minister authorized 670 The Minister of Indian Affairs and Northern Development is authorized to sell or otherwise dispose of all of the Institute’s assets and to do everything necessary for or incidental to closing out the Institute’s affairs.
First Nations Fiscal Management Act — F-11.67 671
Surplus 671 (1) Any surplus that remains after the satisfaction of the Institute’s debts and liabilities and the winding-up charges, costs and expenses belongs to Her Majesty in right of Canada. Unsatisfied debts and liabilities (2) Any of the Institute’s debts and liabilities that remain unsatisfied on the day on which the Institute is dissolved become the debts and liabilities of Her Majesty in right of Canada. Exception (3) Despite subsection (2), Her Majesty in right of Canada is not liable in respect of any claim against the Institute arising from its exercise of, or its failure to exercise, any of its powers or functions.
First Nations Fiscal Management Act — F-11.67 672
Commencement of legal proceedings 672 (1) Any action, suit or other legal proceeding in respect of an obligation or liability incurred by the Minister of Indian Affairs and Northern Development in closing out the Institute’s affairs may be brought against Her Majesty in right of Canada in any court that would have had jurisdiction if the action, suit or other legal proceeding had been brought against the Institute. Continuation of legal proceedings (2) Any action, suit or other legal proceeding to which the Institute is a party — other than an action, suit or legal proceeding in respect of any claim against the Institute arising from its exercise of, or failure to exercise, any of its powers or functions — that is pending in a court on the coming into force of this subsection may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Institute.
First Nations Fiscal Management Act — F-11.67 673
Limit of liability 673 No civil proceedings lie against a former director or employee of the Institute for anything done, or omitted to be done, in the exercise or purported exercise in good faith of any power, or in the performance or purported performance in good faith of any duty, of that person in accordance with the First Nations Fiscal Management Act , as that Act read immediately before the coming into force of section 660 .
First Nations Fiscal Management Act — F-11.67 60
Transition to five-year plan 60 An institution , as defined in section 114 of the First Nations Fiscal Management Act , may, for the financial year following the day on which section 45 comes into force, establish a corporate plan in accordance with section 118 of that Act either as it read immediately before that day or as it reads on or after that day.
First Nations Fiscal Management Act — F-11.67 61
Part 6 of First Nations Fiscal Management Act 61 (1) Subsections 118(1), 120(4), 121(1) and 128(1), section 129 and subsection 130(1) of the First Nations Fiscal Management Act do not apply to the Institute or to its present or former directors, officers, employees or agents or mandataries until the first day of the second financial year following the financial year in which all the directors have been appointed under section 104 of that Act. Institute’s first annual meeting (2) Despite subsection 131(1) of the First Nations Fiscal Management Act , the board of directors of the Institute must call its first annual meeting within 18 months after the first day of the second financial year following the financial year in which all the directors have been appointed under section 104 of that Act. Definition of Institute (3) In this section, Institute has the same meaning as in subsection 101 of the First Nations Fiscal Management Act .
First Nations Goods and Services Tax Act — F-11.7
[Enacted by section 67 of chapter 15 of the Statutes of Canada, 2003, in force on assent June 19, 2003.]
First Nations Goods and Services Tax Act — F-11.7 1
Short title 1 This Act may be cited as the First Nations Goods and Services Tax Act .
First Nations Goods and Services Tax Act — F-11.7 2
Definitions 2 (1) The definitions in this subsection apply in this Act. administration agreement means (a) in Part 1, an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation; (b) in Part 2, an agreement referred to in section 22 and entered into with a council of the band; and (c) in Part 3, an agreement referred to in subsection 41(2) and entered into with the authorized body of a first nation. ( accord d’application ) authorized body , of a first nation, means the body of the first nation that has the authority to enter into an administration agreement. ( organe autorisé ) band has the meaning assigned by subsection 2(1) of the Indian Act . ( bande ) governing body means (a) in Part 1, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1; and (b) in Part 3, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 3. ( corps dirigeant ) imported taxable supply has the meaning assigned by section 217 of the Excise Tax Act . ( fourniture taxable importée ) input tax credit has the same meaning as in Part IX of the Excise Tax Act . ( crédit de taxe sur les intrants ) lands , of a first nation, means (a) in Part 1, the lands that are described opposite the name of the first nation listed in Schedule 1; and (b) in Part 3, the lands that are described opposite the name of the first nation listed in Schedule 3. ( terres ) Minister means the Minister of Finance. ( ministre ) net tax has the same meaning as in Part IX of the Excise Tax Act . ( taxe nette ) Part IX of the Excise Tax Act includes Schedules V to X to that Act. ( partie IX de la Loi sur la taxe d’accise ) reserve has the meaning assigned by subsection 2(1) of the Indian Act . ( réserve ) Expressions defined in subsection 123(1) of Excise Tax Act (2) Unless a contrary intention appears, words and expressions used in Parts 1 and 3 have the same meaning as in subsection 123(1) of the Excise Tax Act . Mobile home or floating home (3) A mobile home or floating home is deemed to be tangible personal property for the purposes of applying the provisions of Part 1 and any first nation law, as defined in subsection 11(1) or 12(1), in respect of the bringing of tangible personal property onto the lands of a first nation. Application of deeming rules (4) If a provision of Part IX of the Excise Tax Act deems certain circumstances or facts to exist, those circumstances or facts are deemed to exist for the purposes of determining the matters in respect of which a first nation may enact a first nation law , as defined in subsection 11(1), 12(1), 39(1) or 40(1). 2003, c. 15, s. 67 “2”; 2005, c. 19, s. 3; 2013, c. 34, s. 421 2026, c. 3, s. 177
First Nations Goods and Services Tax Act — F-11.7 (a)
administration agreement means (a) in Part 1, an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation; (b) in Part 2, an agreement referred to in section 22 and entered into with a council of the band; and (c) in Part 3, an agreement referred to in subsection 41(2) and entered into with the authorized body of a first nation. ( accord d’application )
First Nations Goods and Services Tax Act — F-11.7
authorized body , of a first nation, means the body of the first nation that has the authority to enter into an administration agreement. ( organe autorisé )
First Nations Goods and Services Tax Act — F-11.7
band has the meaning assigned by subsection 2(1) of the Indian Act . ( bande )
First Nations Goods and Services Tax Act — F-11.7 (a)
governing body means (a) in Part 1, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1; and (b) in Part 3, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 3. ( corps dirigeant )
First Nations Goods and Services Tax Act — F-11.7
imported taxable supply has the meaning assigned by section 217 of the Excise Tax Act . ( fourniture taxable importée )
First Nations Goods and Services Tax Act — F-11.7
input tax credit has the same meaning as in Part IX of the Excise Tax Act . ( crédit de taxe sur les intrants )
First Nations Goods and Services Tax Act — F-11.7 (a)
lands , of a first nation, means (a) in Part 1, the lands that are described opposite the name of the first nation listed in Schedule 1; and (b) in Part 3, the lands that are described opposite the name of the first nation listed in Schedule 3. ( terres )
First Nations Goods and Services Tax Act — F-11.7
Minister means the Minister of Finance. ( ministre )
First Nations Goods and Services Tax Act — F-11.7
net tax has the same meaning as in Part IX of the Excise Tax Act . ( taxe nette )
First Nations Goods and Services Tax Act — F-11.7
Part IX of the Excise Tax Act includes Schedules V to X to that Act. ( partie IX de la Loi sur la taxe d’accise )
First Nations Goods and Services Tax Act — F-11.7
reserve has the meaning assigned by subsection 2(1) of the Indian Act . ( réserve )
First Nations Goods and Services Tax Act — F-11.7 3
Section 87 of Indian Act and similar provisions 3 (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 11(1) or 12(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 (1.1) A first nation law , as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, 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 4(1) applies despite any other Act of Parliament (2) The governing body of a first nation listed in Schedule 1 may enact a law under subsection 4(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 (3) 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 11(1) or 12(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. 2003, c. 15, s. 67 “3”; 2005, c. 19, s. 5; 2013, c. 34, s. 422 2026, c. 3, s. 179
First Nations Goods and Services Tax Act — F-11.7 4
s a registrant who acquired the property for consumption, use or supply primarily in the course of commercial activities of the person, the person shall, 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 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 shall, 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 (10) For the purposes of paragraphs (1)(a) and (c), the amount of tax that may be imposed under the law of a first nation in respect of a supply is equal to the amount of tax that would be imposed under Part IX of the Excise Tax Act in respect of that supply if (a) the Excise Tax Act applied and the law of the first nation, 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 that supply; (b) the amount were determined without reference to subparagraph (v) of the description of A or subparagraph (vi) of the description of J in the definition basic tax content in subsection 123(1) of the Excise Tax Act ; and (c) no amount of tax under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act were included in determining that amount. Administration and enforcement (11) A law enacted under subsection (1) by the governing body of a first nation shall be administered and enforced, and the tax imposed under that law shall be collected, in accordance with an administration agreement entered into under subsection 11(2) by the authorized body of the first nation. 2003, c. 15, s. 67 “4”; 2005, c. 19, s. 6; 2013, c. 34, s. 423 2026, c. 3, s. 180 2026, c. 3, s. 188(F)
First Nations Goods and Services Tax Act — F-11.7 5
the agreement, advances in respect of the amounts referred to in paragraph (a). Payments to other persons (5) Subject to subsection (6), if an administration agreement has been entered into in respect of a first nation law, as defined in subsection 11(1) or 12(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 (6) If no amount is held on behalf of a first nation from which payment under subsection (5) may be made in accordance with an administration agreement, or the amount of the payment exceeds the amount so held, payment under subsection (5) 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. 2003, c. 15, s. 67 “5”; 2013, c. 34, s. 424 2026, c. 3, s. 181 2026, c. 3, s. 188(F)
First Nations Goods and Services Tax Act — F-11.7 6
Statutory authority to make payments 6 Despite any other Act of Parliament, the payments made under an administration agreement under the authority of subsection 5(4), (5) or (6) may be made without any other or further appropriation or authority.
First Nations Goods and Services Tax Act — F-11.7 7
Coming into force — law under subsection 4(1) 7 (1) A law enacted under subsection 4(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 4(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. Not subject to Statutory Instruments Act (3) A law enacted under subsection 4(1) is not subject to the Statutory Instruments Act .
First Nations Goods and Services Tax Act — F-11.7 8
Proof of law 8 A copy of a first nation law, as defined in subsection 11(1) or 12(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 4(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 11(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, a person authorized by the governing body; and (b) in the case of a first nation law, as defined in subsection 12(1), a person authorized by the governing body. 2003, c. 15, s. 67 “8” 2026, c. 3, s. 182
First Nations Goods and Services Tax Act — F-11.7 9
Law of a band 9 (1) A law enacted under subsection 4(1) by the governing body of a band is valid only if the power of the governing body 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. Expenditures (2) The power of the governing body of a band to expend moneys paid by the Government of Canada pursuant to an administration agreement in respect of a law enacted under subsection 4(1) by the governing body is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act . Publication (3) The governing body of a band is to provide, on demand, a copy of any law enacted under subsection 4(1) by that governing body and is to publish a copy of every such law on a website maintained by or for the governing body, 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. Indian moneys (4) Moneys raised pursuant to a tax imposed under a law of a first nation enacted under subsection 4(1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act . 2003, c. 15, s. 67 “9” 2026, c. 3, s. 183
First Nations Goods and Services Tax Act — F-11.7 10
First nation — provisions of other Acts of Parliament 10 (1) Subject to subsection (2), if any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament recognizes or grants a power of a first nation, other than a band, to enact a law and that Act or agreement contains provisions relating to such matters as the expenditure of moneys raised under a law of the first nation relating to taxation, the style, form or registration of such a law or the procedure for enacting, publishing and providing copies of such a law, the provisions of that Act or agreement apply, with such modifications as the circumstances require, for the purposes of a law of the first nation that is enacted under subsection 4(1). Exception (2) Subsection (1) does not apply to the extent that provisions relating to the matters referred to in that subsection are contained in a law of a first nation that is enacted under a power recognized or granted under any other Act of Parliament or under a power recognized or granted under an agreement that has been given effect by any other Act of Parliament.
First Nations Goods and Services Tax Act — F-11.7 11
hat Part and the first nation law, (vi) 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 , (vii) 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, and (viii) nothing in this Part shall be construed as conferring on a governing body the power to make an enactment in respect of criminal law. 2003, c. 15, s. 67 “11”; 2005, c. 19, s. 7