First Nations Goods and Services Tax Act — F-11.7 39
Definition of first nation law 39 (1) In this section, first nation law means a law enacted under subsection 33(1). Administration agreement (2) The authorized body of a first nation may enter into an administration agreement in respect of a first nation law enacted by the governing body of the first nation. Rules if agreement (3) 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) every provision of Part IX of the Excise Tax Act (other than a provision that creates a criminal offence) applies, with any necessary modifications, for the purposes of the first nation law 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, but the first nation law is not to be construed as imposing a tax except as provided in section 33; (b) the first nation law applies as if tax imposed under Part IX of the Excise Tax Act were imposed under the first nation law and as if the provisions of that Part (other than a provision that creates a criminal offence) relating to that tax were included in the first nation law, but the first nation law is not to be construed as imposing a tax except as provided in section 33; (c) Part IX of the Excise Tax Act applies, other than for the purposes of paragraph (a), 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; (d) 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 (e) for greater certainty, (i) a person who does anything to satisfy a requirement of the first nation law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the first nation law were imposed under that Part is deemed to have satisfied the requirement of the first nation law, (ii) a person who does anything to exercise an authority, right or privilege under the first nation law that would be a valid exercise of a corresponding authority, right or privilege under Part IX of the Excise Tax Act if the tax imposed under the first nation law were imposed under that Part is deemed to have validly exercised the authority, right or privilege under the first nation law, (iii) a person who does anything to satisfy a requirement or exercise an authority, right or privilege under Part IX of the Excise Tax Act is deemed to have done that thing for the purposes of both that Part and the first nation law, (iv) 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 , (v) a person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of both that 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 pro