C-2823751-52Elizabeth II2003An Act respecting first nations goods and services taxFirst Nations Goods and Services Tax ActFirst Nations Goods and Services Tax20255
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F-11.715, s. 672003[Enacted by section 67 of chapter 15 of the Statutes of Canada, 2003, in force on assent June 19, 2003.]Short Title
Short titleThis Act may be cited as the First Nations Goods and Services Tax Act.
Interpretation
DefinitionsThe definitions in this subsection apply in this Act.administration agreement, in Part 1, means an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation and, in Part 2, means an agreement referred to in section 22 and entered into with a council of the band. (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 the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1. (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 the lands that are described opposite the name of the first nation listed in Schedule 1. (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 s. 123(1) of the Excise Tax ActUnless a contrary intention appears, words and expressions used in Part 1 have the meanings assigned by subsection 123(1) of the Excise Tax Act.Mobile home or floating homeA 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 rulesIf 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) or 12(1).2003, c. 15, s. 67 “2”; 2005, c. 19, s. 3; 2013, c. 34, s. 421
First Nations Goods and Services Tax ActApplication of other Acts of Parliament
Section 87 of Indian Act and similar provisionsThe 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 ActA 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 Her 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 Her Majesty in right of the province.Subsection 4(1) applies despite any other Act of ParliamentThe 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 Her MajestyIf a provision of Part IX of the Excise Tax Act is binding on Her 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
First Nation Goods and Services Tax Law
Authority to impose taxSubject 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 imposesa tax in respect of a taxable supply made on the lands of the first nation;a tax in respect of the bringing of tangible personal property onto the lands of the first nation from a place in Canada; anda tax in respect of an imported taxable supply made on the lands of the first nation.Supply made on landsFor 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: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 ifthe 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, andthe participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces; ortax 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 landsDespite 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 ifin the case of a recipient who is an individual, the recipient ordinarily resides on those lands at the time the supply is made; andin 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 landsFor 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:tax would be payable in respect of the imported taxable supply under subsection 218.1(1) of the Excise Tax Act ifthe lands of the first nation were the particular participating province referred to in that subsection,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,the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, andthe recipient of the supply were not a selected listed financial institution; ortax 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 landsSubject 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 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.ExceptionFor the purposes of paragraph (1)(b), a tax in respect of the bringing of property onto the lands of a first nation by a person shall not be imposed iftax became payable by the person in respect of the property under any first nation law, as defined in subsection 11(1) or 12(1), or section 212 of the Excise Tax Act before the property is brought onto the lands of the first nation; ortax would not be payable under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of the property onto the lands of the first nation ifthe lands of the first nation were the particular participating province referred to in that subsection,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 property is brought onto the lands of the first nation were each a separate participating province,the participating provinces listed in Schedule VIII to the Excise Tax Act were non-participating provinces, andparagraphs 220.05(3)(a) and (b) of the Excise Tax Act, section 18 of Part I of Schedule X to that Act, 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 the bringing of the property onto the lands of the first nation.CarriersFor the purposes of this Part, if a particular person brings property onto the lands of a first nation on behalf of another person, the other person, and not the particular person, is deemed to have brought the property onto those lands.Amount of tax — bringing of property onto landsFor the purposes of subsection (1), the amount of tax that may be imposed under the law of a first nation in respect of the bringing of property onto the lands of the first nation by a person is equal to the amount determined by the formulaA × BwhereAis the rate of tax set out in subsection 165(1) of the Excise Tax Act, andBisif the person last acquired the property by way of a sale under which the property was delivered to the person within thirty days before the day on which it is brought onto the lands of the first nation, the value of the consideration on which tax under Part IX of the Excise Tax Act in respect of the sale would have been calculated 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, andin any other case, the lesser ofthe fair market value of the property at the time the property is brought onto the lands of the first nation, andthe value of the consideration referred to in paragraph (a).Reporting and payment of taxTax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of property onto the lands of the first nation shall become payable by the person who brings it onto the lands at the time it is brought onto the lands andif the person is 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,report the tax in that return, andpay 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; andin 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,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, andpay 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 landsFor 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 ifthe 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;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; andno 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 enforcementA 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
Tax attributable to a first nationAn administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), of a particular first nation shall provide for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of the total (in this section referred to as “tax attributable to the first nation”) ofthe amount by whichthe total of all amounts each of which is an amount of tax (other than tax payable by a listed financial institution) that, while that first nation law was in force, became payable in the year under a first nation law, as defined in subsection 11(1) or 12(1), or Part IX of the Excise Tax Act (other than subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1) and that is attributable to property or a service that is for consumption or use on the lands of the particular first nationexceedsthe total of all amounts each of which is included in the total determined under subparagraph (i) andis included in determining an input tax credit or in determining a deduction that may be claimed in determining the net tax of a person,can reasonably be regarded as an amount that a person is or was entitled to recover by way of a rebate or refund or otherwise under a first nation law, as defined in subsection 11(1) or 12(1), or under any Act of Parliament, oris an amount of tax in respect of a supply to a person who is, under any Act of Parliament or any other law, exempt from paying the tax, andthe total of all amounts each of which is determined in respect of a listed financial institution by the formulaA × BwhereAis the excess that would be determined under paragraph (a) in respect of the financial institution if subparagraph (a)(i) were read without reference to the words “that is for consumption or use on the lands of the particular first nation” and that subparagraph included amounts of tax payable by the financial institution but did not include amounts of tax payable by any other person, andBis the percentage that would be determined, for the purpose of the description of C in the formula in subsection 225.2(2) of the Excise Tax Act, as the financial institution’s percentage for the particular first nation for the last taxation year of the financial institution ending in that calendar year (or, if the financial institution does not have a taxation year ending in that calendar year, for the period that would be that last taxation year if the taxation year of the financial institution that is partly included in that calendar year ended at the end of that calendar year) if the financial institution were a selected listed financial institution and the lands of the particular first nation were a participating province.Administration agreementThe Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), of a first nation with the authorized body of the first nation and, among other things, the agreement shall providethe method for estimating, in accordance with the formulae, rules, conditions and data sources specified in the agreement, the tax attributable to the first nation;for the sharing, if any, between the first nation and the Government of Canada of the tax attributable to the first nation;for the retention by the Government of Canada, as its property, ofthe portion, if any, of the total tax imposed by the first nation under the first nation law that is not tax attributable to the first nation, andthe Government of Canada’s share, if any, under paragraph (b) of the tax attributable to the first nation;for the payments, and for the eligibility for payments, by the Government of Canada to the first nation in respect of the tax attributable to the first nation out of the Consolidated Revenue Fund to which the first nation is entitled under the agreement, the time when and the manner in which such payments will be made, and the remittance by the first nation to the Government of Canada of any overpayments or advances by the Government of Canada or the right of the Government of Canada to set off any overpayments or advances against amounts payable by the Government of Canada to the first nation under the agreement;for the administration and enforcement of the first nation law by the Government of Canada 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 the government of the province and for the collection, by the Government of Canada or the government of the province, as the case may be, of amounts imposed under that law;for the provision by the Government of Canada 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 the government of the province to the first nation of information acquired in the administration and enforcement of the first nation law or, subject to section 295 of the Excise Tax Act, of Part IX of that Act, and for the provision by the first nation to the Government of Canada or the government of the province, as the case may be, of information acquired in the administration of the first nation law;for the accounting for amounts collected in accordance with the agreement;for the payment by the Government of Canada and its agents and subservient bodies of amounts imposed under the first nation law or any other first nation law, as defined in subsection 11(1) or 12(1), and for the payment by the first nation and its agents and subservient bodies of amounts imposed under that law, any other first nation law, as defined in subsection 11(1) or 12(1), or Part IX of the Excise Tax Act;for the accounting for the payments referred to in paragraph (h);for the compliance by the Government of Canada and its agents and subservient bodies with the first nation law and any other first nation law, as defined in subsection 11(1) or 12(1), and for the compliance by the first nation and its agents and subservient bodies with that law, any other first nation law, as defined in subsection 11(1) or 12(1), and Part IX of the Excise Tax Act; andfor other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the first nation law.Amending agreementsThe Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the authorized body of a first nation amending or varying an administration agreement with the first nation or an agreement under this subsection.Payments to first nationIf the Minister, on behalf of the Government of Canada, has entered into an administration agreement with the authorized body of a first nation, the Minister may pay to the first nation out of the Consolidated Revenue Fundamounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; andin accordance with the agreement, advances in respect of the amounts referred to in paragraph (a).Payments to other personsSubject 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 FundIf 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
Statutory authority to make paymentsDespite 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.
Coming into force — law under subsection 4(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 forceA 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 ActA law enacted under subsection 4(1) is not subject to the Statutory Instruments Act.
Proof of lawA 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 isin the case of a first nation law, as defined in subsection 11(1), the Minister or a person authorized by the Minister; andin the case of a first nation law, as defined in subsection 12(1), a person authorized by the governing body.
Law of a bandA 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.ExpendituresThe 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 of lawThe governing body of a band shall, on demand, provide a copy of any law enacted under subsection 4(1) by that governing body and shall publish a copy of every such law in a newspaper that has general circulation in the place where the law applies and in the First Nations Gazette, but no such law shall be invalid by reason of a failure to publish it.Indian moneysMoneys 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.
First nation — provisions of other Acts of ParliamentSubject 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).ExceptionSubsection (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.
Meaning of first nation lawIn this section, first nation law means a law enacted under subsection 4(1).Administration agreementThe 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 where agreementIf the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,every provision of Part IX of the Excise Tax Act (other than a provision that creates a criminal offence) applies, with any modifications that the circumstances require, for the purposes of the first nation law as if tax referred to in each of paragraphs 4(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 4(9), as if tax referred to in paragraph 4(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 property into a participating province, but the first nation law shall not thereby be construed as imposing a tax except as provided in section 4;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 shall not thereby be construed as imposing a tax except as provided in section 4;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 shall not thereby be construed as imposing a tax except as provided in that Part;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 4(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 4(9), as if tax referred to in paragraph 4(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 property into a participating province; andfor greater certainty,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,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,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,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,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,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,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, andnothing 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
First Nation Law Enacted Under Separate Power
Meaning of first nation lawIn this section, first nation law means a law enacted by the governing body of a first nation listed in Schedule 1 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 4(1) to (10), paragraphs 11(3)(a) and (b) and subparagraphs 11(3)(e)(i) to (iii), (v) and (viii).Rules where agreementIf the authorized body of a first nation and the Minister have entered into an administration agreement in respect of a first nation law,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 shall not thereby be construed as imposing a tax except as provided in that Part;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 4(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 4(9), as if tax referred to in paragraph 4(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 property into a participating province; andfor greater certainty,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,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, andif 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 agreementIf 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.2003, c. 15, s. 67 “12”; 2005, c. 19, s. 8
Administration Agreement and Part IX of Excise Tax Act
Tax not payableIf an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(1), is in effect, no tax (other than tax imposed under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 of Part IX of the Excise Tax Act) is payable or deemed to have been paid or collected under Part IX of the Excise Tax Act in respect of a supply to the extent that tax is payable or deemed to have been paid or collected, as the case may be, in respect of the supply under the first nation law.
Offences
OffencesWhen an administration agreement in respect of a first nation law, as defined in subsection 11(1) or 12(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,subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;the Attorney General of Canada may elect to prosecute the person by indictment if an offence under that provision may be prosecuted by indictment; andthe person is liable on conviction to the punishment provided for in that provision.
General
Amendment of Schedule 1The Governor in Council may, by order, amend Schedule 1 by adding, deleting or varying the name of any first nation or of the governing body of any first nation or the description of the lands of any first nation.2003, c. 15, s. 67 “15”; 2005, c. 19, s. 9
Information reportsIf 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 11(1) or 12(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 relating to that business made by the person or property or services acquired or imported for consumption, use or supply in connection with those lands and that business.Form and manner of filingA report under subsection (1) shall 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 shall 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.2003, c. 15, s. 67 "16"; 2013, c. 34, s. 425
First Nations Sales Tax — Specified ProvincesInterpretation
DefinitionsThe following definitions apply in this Part and in Schedule 2.band law means a law enacted by a council of the band under section 23. (texte législatif de bande)council of the band has the same meaning as in subsection 2(1) of the Indian Act. (conseil de bande)direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867. (directe)parallel provincial law, in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar. (loi provinciale parallèle)parallel Quebec law[Repealed, 2006, c. 4, s. 92]reserves in Quebec[Repealed, 2006, c. 4, s. 92]sales tax means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service. (taxe de vente)specified province means a province that is listed in Schedule 2. (province visée)2005, c. 19, s. 10; 2006, c. 4, s. 92
Application of Other Acts
Section 87 of the Indian Act and similar provisionsThe obligation to pay tax or any other amount that is required to be paid under a band law 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 the Indian ActA band law may be administered and enforced by an agent of the band despite section 89 of the Indian Act.2005, c. 19, s. 10
Not subject to Statutory Instruments ActA band law is not subject to the Statutory Instruments Act.2005, c. 19, s. 10
Application of section 23A council of the band may enact a band law despite any other Act of Parliament that limits the authority of the council of the band to enact a law that imposes a tax.2005, c. 19, s. 10
Application of other ActsIf a law of a specified province provides that one or more laws of the specified province apply as if the tax imposed under a band law were imposed under a particular law of the specified province, all Acts of Parliament, other than this Act, apply as if the tax imposed under the band law were imposed under that particular law of the specified province.2005, c. 19, s. 10; 2006, c. 4, s. 93
Administration Agreement
Authority to enter into agreementA council of the band may, on behalf of the band, enter into an administration agreement with the government of the specified province listed opposite the name of that council in Schedule 2 in respect of a band law enacted by that council.2005, c. 19, s. 10; 2006, c. 4, s. 93
Delegation
Authority to impose a direct sales taxA council of the band that is listed in Schedule 2 may enact a law that imposes a direct sales tax, and any other amount that may be required to be paid in relation to the imposition of that direct sales tax, within its reserves that are situated in the specified province listed opposite the name of that council in that Schedule and that are listed in that Schedule opposite the name of the council.Parallel provincial lawA law may not be enacted under subsection (1) unless the law has only one parallel provincial law that is expressly identified in that law.Force of lawA law enacted under subsection (1) does not have the force of law unlessan administration agreement in respect of the law is in effect;that administration agreement is between the council of the band and the government of the specified province listed opposite the name of that council in Schedule 2;the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement;the name of the band, the name of the council of the band, the name, or description, of the reserves of the band within which the law applies and the name of the specified province in which the reserves are situated are listed opposite one another in Schedule 2; andits parallel provincial law is in force.Conformity with Indian ActA law enacted under subsection (1) is valid only if the power of the council of the band 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.Criminal law exclusionNothing in this Part shall be construed as conferring on a council of the band the power to make an enactment in respect of criminal law.2005, c. 19, s. 10; 2006, c. 4, s. 94
Coming into force — law under section 23Subject to subsection 23(3), a band law comes into force on the date specified in the administration agreement entered into under section 22 in respect of that law.2005, c. 19, s. 10; 2006, c. 4, s. 95
Proof of lawA copy of a band law is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the law was duly enacted by the council of the band without proof of the signature or official character of the Minister or the person authorized by the Minister.2005, c. 19, s. 10
Publication of lawA council of the band shall on demand provide a copy of any band law enacted by that council and shall publish a copy of every such law in a newspaper that has general circulation in the place where the law applies and in the First Nations Gazette, but no such law shall be invalid by reason of a failure to publish it.2005, c. 19, s. 10
ExpendituresThe power of a council of the band to expend moneys received by the council under an administration agreement is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.2005, c. 19, s. 10
Indian moneysMoneys raised under a band law are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.2005, c. 19, s. 10
General
Amendment of Schedule 2The Governor in Council may, by order, amend Schedule 2 by adding, deleting or varying the name of a band, the name of a council of the band, the name, or description, of a band’s reserves or the name of a specified province.2005, c. 19, s. 10; 2006, c. 4, s. 96
(Subsections 2(1), 3(2), 4(1) and 12(1) and section 15)List of Names of First Nations and Governing Bodies and Description of LandsColumn 1Column 2Column 3First NationGoverning BodyLandsAdams LakeCouncil of Adams LakeReserve of Adams LakeAitchelitzCouncil of AitchelitzEach reserve of Aitchelitz that is not shared with another bandAkisqnuk First Nation (also known as Columbia Lake Indian Band and ?Akisq’nuk First Nation)Council of the Akisqnuk First NationReserves of Columbia Lake, other than the reserve designated as St. Mary’s No. 1A.Beecher BayCouncil of Beecher BayReserves of Beecher BayBlueberry River First NationsCouncil of the Blueberry River First NationsReserves of the Blueberry River First NationsBonaparteCouncil of BonaparteEach reserve of Bonaparte that is not shared with another bandBuffalo Point First NationCouncil of Buffalo Point First NationEach reserve of the Buffalo Point First Nation that is not shared with another bandBurrard, also known as, the Tsleil-Waututh NationCouncil of BurrardReserve of BurrardCarcross/Tagish First NationAssembly of the Carcross/Tagish First NationSettlement 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. 34Cayoose CreekCouncil of Cayoose CreekReserves of Cayoose CreekChampagne and Aishihik First NationsFirst Nations Council of the Champagne and Aishihik First NationsSettlement 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. 34CowessessCouncil of CowessessEach reserve of Cowessess that is not shared with another band.CowichanCouncil of CowichanReserve of CowichanDéline First NationDéline Got’ine GovernmentDéline 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 ActDuncan’s First NationCouncil of the Duncan’s First NationReserves of the Duncan’s First NationEnoch Cree Nation #440Council of the Enoch Cree Nation #440Reserve of the Enoch Cree Nation #440First Nation of Nacho Nyak DunAssembly of the First Nation of Nacho Nyak DunSettlement 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. 34Frog LakeCouncil of Frog LakeEach reserve of Frog Lake that is not shared with another bandGambler First NationCouncil of the Gambler First NationEach reserve of the Gambler First Nation that is not shared with another bandHuu-ay-aht First NationsHuu-ay-aht First Nations GovernmentMaanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Huu-ay-aht First NationsInnue EssipitConseil de la Première Nation des Innus EssipitInnue Essipit ReserveInuit, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act, S.C. 2005, c. 27Nunatsiavut GovernmentLabrador 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. 27KahkewistahawCouncil of KahkewistahawEach reserve of Kahkewistahaw that is not shared with another bandKamloopsCouncil of KamloopsEach reserve of Kamloops that is not shared with another bandKa:’yu:’k’t’h’/Che:k’tles7et’h’ First NationsKa:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations GovernmentMaanulth 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 NationsKingsclearCouncil of KingsclearEach reserve of Kingsclear that is not shared with another bandKluane First NationCouncil of the Kluane First NationSettlement 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. 34Kwanlin Dun First NationKwanlin Dun First Nation CouncilSettlement 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. 34Kwaw-kwaw-ApiltCouncil of Kwaw-kwaw-ApiltEach reserve of Kwaw-kwaw-Apilt that is not shared with another bandLeq’á:mel First NationCouncil of the Leq’á:mel First NationEach reserve of the Leq’á:mel First Nation that is not shared with another bandLittle Red River Cree NationCouncil of the Little Red River Cree NationReserves of the Little Red River Cree NationLittle Salmon/Carmacks First NationAssembly of the Little Salmon/Carmacks First NationSettlement 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. 34Lower KootenayCouncil of Lower KootenayReserves of Lower Kootenay, other than the reserve designated as St. Mary’s No. 1A.Madawaska Maliseet First NationCouncil of the Madawaska Maliseet First NationEach reserve of the Madawaska Maliseet First Nation that is not shared with another bandMatsquiGoverning Body of Matsqui established under clause 2.1 of its by-law entitled Matsqui First Nation Custom Election Regulations and ProceduresEach reserve of Matsqui that is not shared with another bandMetepenagiag Mi’kmaq NationCouncil of the Metepenagiag Mi’kmaq NationReserves of the Metepenagiag Mi’kmaq NationMosquito, Grizzly Bear’s Head, Lean Man First NationCouncil of the Mosquito, Grizzly Bear’s Head, Lean Man First NationReserves of the Mosquito, Grizzly Bear’s Head, Lean Man First NationMuskeg LakeCouncil of Muskeg LakeReserve of Muskeg LakeNekaneetCouncil of NekaneetEach reserve of Nekaneet that is not shared with another band.Neskonlith Indian BandCouncil of the Neskonlith Indian BandReserves of the Neskonlith Indian BandNisga’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. 7Nisga’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. 7Nisga’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. 7Oromocto First NationCouncil of the Oromocto First NationReserve of the Oromocto First NationPeter Ballantyne Cree NationCouncil of the Peter Ballantyne Cree NationReserves of the Peter Ballantyne Cree NationSaint Mary’sCouncil of Saint Mary’sReserves of Saint Mary’sSelkirk First NationAssembly of the Selkirk First NationSettlement 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. 34ShuswapCouncil of ShuswapReserve of ShuswapSkeetchestnCouncil of SkeetchestnEach reserve of Skeetchestn that is not shared with another bandSkidegateCouncil of SkidegateReserve of SkidegateSkowkaleCouncil of SkowkaleEach reserve of Skowkale that is not shared with another bandSonghees First NationCouncil of the Songhees First NationReserves of the Songhees First NationSplatsinCouncil of SplatsinReserves of SplatsinSquiala First NationCouncil of the Squiala First NationEach reserve of the Squiala First Nation that is not shared with another bandSt. Mary’sCouncil of St. Mary’sReserves of St. Mary’s, other than the reserve designated as St. Mary’s No. 1A.Ta’an Kwach’an CouncilBoard of Directors and Elders Council of the Ta’an Kwach’an CouncilSettlement 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. 34Teslin Tlingit CouncilGeneral Council of the Teslin Tlingit CouncilSettlement 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. 34Tla’amin NationTla’amin GovernmentTla’amin Lands, as defined in the Tla’amin Final Agreement Act, S.C. 2014, c. 11Tla-o-qui-ahtCouncil of the Tla-o-qui-aht First NationsReserve of the Tla-o-qui-aht First NationsTlichoTlicho GovernmentTlicho 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 timeTobacco PlainsCouncil of Tobacco PlainsReserves of Tobacco Plains, other than the reserve designated as St. Mary’s No. 1A.TobiqueCouncil of TobiqueEach reserve of Tobique that is not shared with another bandToquaht NationToquaht Nation GovernmentMaanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Toquaht NationTr’ondëk Hwëch’inGeneral Assembly of the Tr’ondëk Hwëch’inSettlement 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. 34Tsawout First NationCouncil of the Tsawout First NationEach reserve of the Tsawout First Nation that is not shared with another bandTsawwassen First NationTsawwassen GovernmentTsawwassen Lands within the meaning assigned by the Agreement, as defined in the Tsawwassen First Nation Final Agreement Act, S.C. 2008, c. 32TzeachtenCouncil of TzeachtenEach reserve of Tzeachten that is not shared with another bandUchucklesaht TribeUchucklesaht Tribe GovernmentMaanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Uchucklesaht TribeVuntut Gwitchin First NationTribal Council of the Vuntut Gwitchin First NationSettlement 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. 34Westbank First NationCouncil of the Westbank First NationReserve of the Westbank First NationWest Moberly First NationsCouncil of the West Moberly First NationsReserve of the West Moberly First NationsWhite BearCouncil of White BearEach reserve of White Bear that is not shared with another bandWhitecap Dakota NationWhitecap Dakota CouncilWhitecap Dakota reserve lands, as defined in the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate ActWoodstockCouncil of WoodstockEach reserve of Woodstock that is not shared with another bandYuułuʔiłʔatḥ First Nation (also known as the Ucluelet First Nation)Yuułuʔiłʔatḥ First Nation GovernmentMaanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Yuułuʔiłʔatḥ First Nation
2003, c. 15, s. 67 “Sch.”; SOR/2004-281; 2005, c. 19, s. 11; SOR/2005-363; SOR/2006-201, 294; SOR/2007-111; SOR/2007-185, ss. 1, 2; SOR/2008-103, 234, 235; SOR/2009-281; SOR/2010-178, 179; SOR/2011-36, 213, 214, 266; SOR/2012-31; SOR/2013-14; SOR/2014-119, 157, 209; 2015, c. 24, s. 41; SOR/2015-28; SOR/2016-97, 127, 301SOR/2019-102, s. 1SOR/2021-10, s. 1SOR/2022-275, s. 12023, c. 22, s. 22SOR/2024-103, s. 1SOR/2024-103, s. 2(Sections 17, 22, 23 and 29)List of Bands, Councils, Reserves and Specified ProvincesColumn 1Column 2Column 3Column 4BandCouncil of the BandReservesSpecified ProvinceBarren Lands First NationCouncil of the Barren Lands First NationReserve of the Barren Lands First NationManitobaBerens River First NationCouncil of the Berens River First NationReserves of the Berens River First NationManitobaBirdtail Sioux First NationCouncil of the Birdtail Sioux First NationEach reserve of the Birdtail Sioux First Nation that is not shared with another bandManitobaBrokenhead Ojibway NationCouncil of the Brokenhead Ojibway NationEach reserve of the Brokenhead Ojibway Nation that is not shared with another bandManitobaBuffalo Point First NationCouncil of the Buffalo Point First NationEach reserve of the Buffalo Point First Nation that is not shared with another bandManitobaBunibonibee Cree NationCouncil of the Bunibonibee Cree NationReserves of the Bunibonibee Cree NationManitobaCanupawakpa Dakota First NationCouncil of the Canupawakpa Dakota First NationReserve of the Canupawakpa Dakota First NationManitobaChemawawin Cree NationCouncil of the Chemawawin Cree NationReserves of the Chemawawin Cree NationManitobaCowessessCouncil of CowessessEach reserve of Cowessess that is not shared with another bandSaskatchewanCross Lake First NationCouncil of the Cross Lake First NationReserves of the Cross Lake First NationManitobaDakota PlainsCouncil of Dakota PlainsReserve of Dakota PlainsManitobaDakota TipiCouncil of the Dakota TipiReserve of the Dakota TipiManitobaEbb and FlowCouncil of Ebb and FlowReserve of Ebb and FlowManitobaFisher River First NationCouncil of the Fisher River First NationReserves of the Fisher River First NationManitobaFox LakeCouncil of the Fox LakeReserves of the Fox LakeManitobaGambler First NationCouncil of the Gambler First NationEach reserve of the Gambler First Nation that is not shared with another bandManitobaGarden Hill First NationCouncil of the Garden Hill First NationReserves of the Garden Hill First NationManitobaGod’s Lake First NationCouncil of the God’s Lake First NationReserves of the God’s Lake First NationManitobaGrand Rapids First NationCouncil of the Grand Rapids First NationReserve of the Grand Rapids First NationManitobaHollow Water First NationCouncil of the Hollow Water First NationReserve of the Hollow Water First NationManitobaInnue EssipitConseil de la Première Nation des Innus EssipitInnue Essipit ReserveQuebecKahkewistahawCouncil of KahkewistahawEach reserve of Kahkewistahaw that is not shared with another bandSaskatchewanKeeseekooweninCouncil of the KeeseekooweninReserves of the KeeseekooweninManitobaKinonjeoshtegon First NationCouncil of the Kinonjeoshtegon First NationReserves of the Kinonjeoshtegon First NationManitobaLake Manitoba First NationCouncil of the Lake Manitoba First NationReserve of the Lake Manitoba First NationManitobaLake St. MartinCouncil of the Lake St. MartinReserves of the Lake St. MartinManitobaLittle Black River First NationCouncil of the Little Black River First NationReserve of the Little Black River First NationManitobaLittle Grand Rapids First NationCouncil of the Little Grand Rapids First NationReserve of the Little Grand Rapids First NationManitobaLittle Saskatchewan First NationCouncil of the Little Saskatchewan First NationReserves of the Little Saskatchewan First NationManitobaLong Plain First NationCouncil of the Long Plain First NationReserve of the Long Plain First NationManitobaManto Sipi Cree NationCouncil of the Manto Sipi Cree NationReserves of the Manto Sipi Cree NationManitobaMathias Colomb First NationCouncil of the Mathias Colomb First NationReserves of the Mathias Colomb First NationManitobaMosakahiken Cree NationCouncil of the Mosakahiken Cree NationReserves of the Mosakahiken Cree NationManitobaMosquito, Grizzly Bear’s Head, Lean Man First NationCouncil of the Mosquito, Grizzly Bear’s Head, Lean Man First NationReserves of the Mosquito, Grizzly Bear’s Head, Lean Man First NationSaskatchewanNekaneetCouncil of NekaneetEach reserve of Nekaneet that is not shared with another bandSaskatchewanNisichawayasihk Cree NationCouncil of the Nisichawayasihk Cree NationReserves of the Nisichawayasihk Cree NationManitobaNorthlands Dene First NationCouncil of the Northlands Dene First NationReserve of the Northlands Dene First NationManitobaNorway House Cree NationCouncil of the Norway House Cree NationReserves of the Norway House Cree NationManitobaO-Chi-Chak-Ko-Sipi First NationCouncil of the O-Chi-Chak-Ko-Sipi First NationReserve of the O-Chi-Chak-Ko-Sipi First NationManitobaOpaskwayak Cree NationCouncil of the Opaskwayak Cree NationReserves of the Opaskwayak Cree NationManitobaO-Pipon-Na-Piwin Cree NationCouncil of the O-Pipon-Na-Piwin Cree NationReserve of the O-Pipon-Na-Piwin Cree NationManitobaPauingassi First NationCouncil of the Pauingassi First NationReserve of the Pauingassi First NationManitobaPeguisCouncil of PeguisReserves of PeguisManitobaPeter Ballantyne Cree NationCouncil of the Peter Ballantyne Cree NationReserves of the Peter Ballantyne Cree NationSaskatchewanPinaymootang First NationCouncil of the Pinaymootang First NationReserve of the Pinaymootang First NationManitobaPine CreekCouncil of Pine CreekEach reserve of Pine Creek that is not shared with another bandManitobaPoplar River First NationCouncil of the Poplar River First NationReserve of the Poplar River First NationManitobaRed Sucker Lake First NationCouncil of the Red Sucker Lake First NationReserves of the Red Sucker Lake First NationManitobaRolling River First NationCouncil of the Rolling River First NationEach reserve of the Rolling River First Nation that is not shared with another bandManitobaRoseau River Anishinabe First NationCouncil of the Roseau River Anishinabe First NationReserves of the Roseau River Anishinabe First NationManitobaSandy Bay First NationCouncil of the Sandy Bay First NationReserve of the Sandy Bay First NationManitobaSapotaweyak Cree NationCouncil of the Sapotaweyak Cree NationEach reserve of the Sapotaweyak Cree Nation that is not shared with another bandManitobaSayisi Dene First NationCouncil of the Sayisi DeneFirst NationReserve of the Sayisi Dene First NationManitobaShamattawa First NationCouncil of the Shamattawa First NationReserve of the Shamattawa First NationManitobaSioux Valley Dakota NationCouncil of the Sioux Valley Dakota NationEach reserve of the Sioux Valley Dakota Nation that is not shared with another bandManitobaSkownan First NationCouncil of the Skownan First NationReserve of the Skownan First NationManitobaSt. Theresa Point First NationCouncil of the St. Theresa Point First NationReserves of the St. Theresa Point First NationManitobaSwan Lake First NationCouncil of the Swan Lake First NationReserves of the Swan Lake First NationManitobaTataskweyak Cree NationCouncil of the Tataskweyak Cree NationReserves of the Tataskweyak Cree NationManitobaTootinaowazii­beeng Treaty ReserveCouncil of the Tootinaowazii­beeng Treaty ReserveReserve of the Tootinaowazii­beeng Treaty ReserveManitobaWar Lake First NationCouncil of the War Lake First NationReserves of the War Lake First NationManitobaWasagamack First NationCouncil of the Wasagamack First NationReserves of the Wasagamack First NationManitobaWaywayseecappo First Nation Treaty Four - 1874Council of the Waywayseecappo First Nation Treaty Four - 1874Each reserve of the Waywayseecappo First Nation Treaty Four - 1874 that is not shared with another bandManitobaWhite BearCouncil of White BearEach reserve of White Bear that is not shared with another bandSaskatchewanWhitecap Dakota NationWhitecap Dakota CouncilWhitecap Dakota reserve lands, as defined in the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate ActSaskatchewanWuskwi Sipihk First NationCouncil of the Wuskwi Sipihk First NationEach reserve of the Wuskwi Sipihk First Nation that is not shared with another bandManitobaYork Factory First NationCouncil of the York Factory First NationReserve of the York Factory First NationManitoba
2005, c. 19, s. 12; 2006, c. 4, s. 97; SOR/2007-185, ss. 3, 4; SOR/2009-282, 283; SOR/2010-180, 181; SOR/2012-25, 199, 200; SOR/2013-13; SOR/2016-40SOR/2022-275, s. 2SOR/2022-275, s. 32023, c. 22, s. 23SOR/2024-1032024-05-272023, c. 222023-09-01SOR/2022-2752022-12-15SOR/2021-102021-02-08SOR/2019-1022019-04-15