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Brief
This Act amends various laws to allow certain bands in Canada to impose taxes on specific supplies, and to provide for the administration of these taxes. The amendments relate to the Excise Tax Act, the Income Tax Act, and other Acts.
Specifically, this Act:
- Amends the Indian Bands Councils Self-Government Act to allow bands to make by-laws imposing a tax on specified supplies
- Provides that Part IX of the Excise Tax Act applies in respect of these by-laws as if the tax were imposed under section 165 of that Act
- Specifies which bands are subject to this tax, including the Cowichan Band, Westbank First Nation, and others
The amendments also provide for administrative agreements between bands and the Government of Canada, and specify that certain provisions of other Acts apply in respect of these taxes.
Overall, this Act aims to give bands greater authority over taxation matters, while ensuring consistency with federal laws.
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