First Nations Goods and Services Tax Act — F-11.7 4
Authority to impose tax 4 (1) Subject to this section, the governing body of a first nation that is listed in Schedule 1 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 a taxable supply made on the lands of the first nation; (b) a tax in respect of the bringing of tangible personal property onto the lands of the first nation from a place in Canada; and (c) a tax in respect of an imported taxable supply made on the lands of the first nation. 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 11(1) or 12(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 13, 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. Supply of specified motor vehicle on lands (3) Despite subsection (2), for the purposes of paragraph (1)(a), a supply of a specified motor vehicle by way of lease, licence or similar arrangement under an agreement under which continuous possession or use of the vehicle is provided for a period of more than three months is made on the lands of a first nation only if (a) in the case of a recipient who is an individual, the recipient ordinarily resides on those lands at the time the supply is made; and (b) in the case of a recipient who is not an individual, the ordinary location of the vehicle, determined for the purposes of Schedule IX to the Excise Tax Act at the time the supply is made, is on those lands. Imported taxable supply made on lands (4) 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 11(1) or 12(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; or (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 13, 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 property onto lands (5) Subject to subsection (6), a tax in respect of the bringing of property onto the lands of a first nation by a person shall be imposed under a law of the first nation enacted under subsection (1) only if the property was last supplied to the p