GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Goods and Services Tax Act — F-11.7 37
Law of band 37 (1) A law enacted under subsection 33(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 33(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 33(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 33(1) are not Indian moneys as defined in subsection 2(1) of the Indian Act . 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 38
First nation — provisions of other Acts of Parliament 38 (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 any necessary modifications, for the purposes of a law of the first nation that is enacted under subsection 33(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. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 39
nd 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 is to be construed as conferring on a governing body the power to make an enactment in respect of criminal law. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 40
Definition of first nation law 40 (1) In this section, first nation law means a law enacted by the governing body of a first nation listed in Schedule 3 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 33(1) to (9), section 34, subsection 35(3), paragraphs 39(3)(a) and (b) and subparagraphs 39(3)(e)(i) to (iii), (v) and (viii). Rules if 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 is not to 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 33(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 33(8), as if tax referred to in paragraph 33(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 specified products 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. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 42
Statutory authority to make payments 42 Despite any other Act of Parliament, the payments made under an administration agreement under the authority of subsection 41(5), (6) or (7) may be made without any other or further appropriation or authority. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 43
Offences 43 When an administration agreement in respect of a first nation law , as defined in subsection 39(1) or 40(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. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 44
Amendment of Schedule 3 44 The Minister may, by order, amend Schedule 3 by adding, deleting or varying the name of a first nation or of the governing body of a first nation, the description of the lands of a first nation or the specified products listed opposite the name of a first nation. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7 45
Information reports 45 (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 39(1) or 40(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 of specified products relating to that business made by the person or specified products 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) is to 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 is to 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. 2026, c. 3, s. 186
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Aitchelitz that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Akisqnuk First Nation (also known as Columbia Lake Indian Band and ?Akisq’nuk First Nation)
First Nations Goods and Services Tax Act — F-11.7
Reserves of Columbia Lake, other than the reserve designated as St. Mary’s No. 1A.
First Nations Goods and Services Tax Act — F-11.7
Council of the Blueberry River First Nations
First Nations Goods and Services Tax Act — F-11.7
Reserves of the Blueberry River First Nations
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Bonaparte that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Buffalo Point First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Burrard, also known as, the Tsleil-Waututh Nation
First Nations Goods and Services Tax Act — F-11.7
Assembly of the Carcross/Tagish First Nation
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Carcross/Tagish First Nation under the Carcross/Tagish First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
First Nations Council of the Champagne and Aishihik First Nations
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Champagne and Aishihik First Nations under the Champagne and Aishihik First Nations Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Cowessess that is not shared with another band.
First Nations Goods and Services Tax Act — F-11.7
Déline Lands, as defined in 22.1.1 of the Déline Final Self-Government Agreement that is approved, given effect and declared valid by the Déline Final Self-Government Agreement Act
First Nations Goods and Services Tax Act — F-11.7
Assembly of the First Nation of Nacho Nyak Dun
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the First Nation of Nacho Nyak Dun under the First Nation of Nacho Nyak Dun Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Frog Lake that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Gambler First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act , S.C. 2009, c. 18, of the Huu-ay-aht First Nations
First Nations Goods and Services Tax Act — F-11.7
Conseil de la Première Nation des Innus Essipit
First Nations Goods and Services Tax Act — F-11.7
Inuit, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act , S.C. 2005, c. 27
First Nations Goods and Services Tax Act — F-11.7
Labrador Inuit Lands and Inuit Communities, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act , S.C. 2005, c. 27
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Kahkewistahaw that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Kamloops that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations
First Nations Goods and Services Tax Act — F-11.7
Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations Government
First Nations Goods and Services Tax Act — F-11.7
Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act , S.C. 2009, c. 18, of the Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Kingsclear that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Kluane First Nation under the Kluane First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Kwanlin Dun First Nation under the Kwanlin Dun First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Kwaw-kwaw-Apilt that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Leq’á:mel First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Council of the Little Red River Cree Nation
First Nations Goods and Services Tax Act — F-11.7
Reserves of the Little Red River Cree Nation
First Nations Goods and Services Tax Act — F-11.7
Assembly of the Little Salmon/Carmacks First Nation
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Little Salmon/Carmacks First Nation under the Little Salmon/Carmacks First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Reserves of Lower Kootenay, other than the reserve designated as St. Mary’s No. 1A.
First Nations Goods and Services Tax Act — F-11.7
Council of the Madawaska Maliseet First Nation
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Madawaska Maliseet First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Governing Body of Matsqui established under clause 2.1 of its by-law entitled Matsqui First Nation Custom Election Regulations and Procedures
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Matsqui that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Council of the Metepenagiag Mi’kmaq Nation
First Nations Goods and Services Tax Act — F-11.7
Reserves of the Metepenagiag Mi’kmaq Nation
First Nations Goods and Services Tax Act — F-11.7
Mosquito, Grizzly Bear’s Head, Lean Man First Nation
First Nations Goods and Services Tax Act — F-11.7
Council of the Mosquito, Grizzly Bear’s Head, Lean Man First Nation
First Nations Goods and Services Tax Act — F-11.7
Reserves of the Mosquito, Grizzly Bear’s Head, Lean Man First Nation
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Nekaneet that is not shared with another band.
First Nations Goods and Services Tax Act — F-11.7
Nisga’a Nation, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act , S.C. 2000, c. 7
First Nations Goods and Services Tax Act — F-11.7
Nisga’a Lisims Government, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act , S.C. 2000, c. 7
First Nations Goods and Services Tax Act — F-11.7
Nisga’a Lands, within the meaning assigned by the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act , S.C. 2000, c. 7
First Nations Goods and Services Tax Act — F-11.7
Council of the Peter Ballantyne Cree Nation
First Nations Goods and Services Tax Act — F-11.7
Reserves of the Peter Ballantyne Cree Nation
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Selkirk First Nation under the Selkirk First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Skeetchestn that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Skowkale that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Squiala First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Reserves of St. Mary’s, other than the reserve designated as St. Mary’s No. 1A.
First Nations Goods and Services Tax Act — F-11.7
Board of Directors and Elders Council of the Ta’an Kwach’an Council
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Ta’an Kwach’an Council under the Ta’an Kwach’an Council Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
General Council of the Teslin Tlingit Council
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Teslin Tlingit Council under the Teslin Tlingit Council Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Tla’amin Lands, as defined in the Tla’amin Final Agreement Act , S.C. 2014, c. 11
First Nations Goods and Services Tax Act — F-11.7
Council of the Tla-o-qui-aht First Nations
First Nations Goods and Services Tax Act — F-11.7
Reserve of the Tla-o-qui-aht First Nations
First Nations Goods and Services Tax Act — F-11.7
Tlicho lands and Tlicho community within the meaning assigned by the Land Claims and Self-Government Agreement among the Tlicho, the Government of the Northwest Territories and the Government of Canada, signed on August 25, 2003 and approved, given effect and declared valid by the Tlicho Land Claims and Self-Government Act , as that Agreement is amended from time to time
First Nations Goods and Services Tax Act — F-11.7
Reserves of Tobacco Plains, other than the reserve designated as St. Mary’s No. 1A.
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Tobique that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act , S.C. 2009, c. 18, of the Toquaht Nation
First Nations Goods and Services Tax Act — F-11.7
General Assembly of the Tr’ondëk Hwëch’in
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Tr’ondëk Hwëch’in under the Tr’ondëk Hwëch’in Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Each reserve of the Tsawout First Nation that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Tsawwassen Lands within the meaning assigned by the Agreement, as defined in the Tsawwassen First Nation Final Agreement Act , S.C. 2008, c. 32
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Tzeachten that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act , S.C. 2009, c. 18, of the Uchucklesaht Tribe
First Nations Goods and Services Tax Act — F-11.7
Tribal Council of the Vuntut Gwitchin First Nation
First Nations Goods and Services Tax Act — F-11.7
Settlement Land of the Vuntut Gwitchin First Nation under the Vuntut Gwitchin First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act , S.C. 1994, c. 34
First Nations Goods and Services Tax Act — F-11.7
Council of the West Moberly First Nations
First Nations Goods and Services Tax Act — F-11.7
Reserve of the West Moberly First Nations
First Nations Goods and Services Tax Act — F-11.7
Each reserve of White Bear that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Whitecap Dakota reserve lands , as defined in the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act
First Nations Goods and Services Tax Act — F-11.7
Each reserve of Woodstock that is not shared with another band
First Nations Goods and Services Tax Act — F-11.7
Yuułuʔiłʔatḥ First Nation (also known as the Ucluelet First Nation)
First Nations Goods and Services Tax Act — F-11.7
Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act , S.C. 2009, c. 18, of the Yuułuʔiłʔatḥ First Nation
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73 Preamble
Preamble Whereas the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Canada ratified the United Nations Convention on the Rights of the Child and the International Convention on the Elimination of All Forms of Racial Discrimination;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Parliament recognizes the legacy of residential schools and the harm, including intergenerational trauma, caused to Indigenous peoples by colonial policies and practices;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Parliament recognizes the disruption that Indigenous women and girls have experienced in their lives in relation to child and family services systems and the importance of supporting Indigenous women and girls in overcoming their historical disadvantage;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Parliament recognizes the importance of reuniting Indigenous children with their families and communities from whom they were separated in the context of the provision of child and family services;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas the Truth and Reconciliation Commission of Canada’s Calls to Action calls for the federal, provincial and Indigenous governments to work together with respect to the welfare of Indigenous children and calls for the enactment of federal legislation that establishes national standards for the welfare of Indigenous children;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Parliament affirms the right to self-determination of Indigenous peoples, including the inherent right of self-government, which includes jurisdiction in relation to child and family services;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
Whereas Parliament affirms the need to respect the diversity of all Indigenous peoples, including the diversity of their laws, rights, treaties, histories, cultures, languages, customs and traditions, to take into account the unique circumstances and needs of Indigenous elders, parents, youth, children, persons with disabilities, women, men and gender-diverse persons and two-spirit persons, to address the needs of Indigenous children and to help ensure that there are no gaps in the services that are provided in relation to them, whether they reside on a reserve or not, to eliminate the over-representation of Indigenous children in child and family services systems, and to enact legislation for the benefit of Indigenous children, including First Nations, Inuit and Métis Nation children;
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
to respect the diversity of all Indigenous peoples, including the diversity of their laws, rights, treaties, histories, cultures, languages, customs and traditions,
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
to take into account the unique circumstances and needs of Indigenous elders, parents, youth, children, persons with disabilities, women, men and gender-diverse persons and two-spirit persons,
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
to address the needs of Indigenous children and to help ensure that there are no gaps in the services that are provided in relation to them, whether they reside on a reserve or not,
An Act respecting First Nations, Inuit and Métis children, youth and families — F-11.73
to eliminate the over-representation of Indigenous children in child and family services systems, and