Budget Implementation Act, 1997 (S.C. 1997, c. 26)

Marginal note:Supreme Court of British Columbia

• 37 (1) Except where an agreement has been entered into pursuant to subsection 39(1), where a person who is required to remit an amount of tax collected pursuant to a by-law made under section 36 fails to remit that amount or where a person fails to pay an amount pursuant to subsection (2), the Cowichan Tribes may take proceedings before the Supreme Court of British Columbia against that person to recover the amount.

• Marginal note:Failure to collect

  (2) Except where an agreement has been entered into pursuant to subsection 39(1), where a person who is required to collect an amount of tax pursuant to this Part fails to collect the amount, that person shall pay to the council, at the same time and in the same manner as the person would have been required to remit if the failure had not occurred, an amount equal to the amount of tax the person failed to collect.

• Marginal note:Proof of by-law

  (3) A copy of a by-law made under this Part is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the by-law was duly made by the council and approved by the Minister, without proof of the signature or the authorization of the person, and no such by-law is invalid by reason of any defect in form.

• Marginal note:Publication of by-law

  (4) The council shall, on demand, provide a copy of any by-law made under this Part and shall publish every such by-law in a newspaper having general circulation in the place where the tax applies as well as in the First Nations Gazette, but no by-law shall be invalid by reason of a failure to make such publication.

Marginal note:Books and records

• 38 (1) Every person who is required pursuant to this Part to collect an amount of tax shall keep books and records of account in such form and containing such information as will enable the taxes payable under this Part to be determined.

• Marginal note:Inspection of books

  (2) A person authorized by the council (in this section referred to as the authorized person) may, at all reasonable times, for any purpose related to the administration or enforcement of this Part,

  • (a) inspect, audit or examine the books and records required to be kept under this Part; and

  • (b) examine any property situated on a reserve that is in an inventory of a person required to keep books and records pursuant to this Part and any property on the reserve an examination of which may assist in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the books or records of the person or any amount that the person was required to collect under this Part.

• Marginal note:Authorized person

  (3) For the purposes of paragraphs (2)(a) and (b), the authorized person may

  • (a) enter any premises or place on the reserve, except a dwelling-house, where any books or records are or should be kept; and

  • (b) require the person referred to in paragraph (2)(b) to provide all reasonable assistance and to answer all proper questions relating to the administration and enforcement of this Part.

Marginal note:Agreement with province

• 39 (1) The Cowichan Tribes may enter into an agreement with British Columbia respecting the collection of tax imposed by a by-law made under section 36.

• Marginal note:Collection where agreement

  (2) Where a tax has been imposed by a by-law made under section 36 and an agreement entered into with the Government of British Columbia for collection of the tax, British Columbia may collect the tax in accordance with the agreement and may take proceedings to collect the tax as if it were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

• Marginal note:Rights of Appeal

  (3) Where an agreement has been entered into, any person who is required to pay, collect or remit the tax collected by British Columbia, or who is liable to pay any amount or penalty with respect to such tax, may take any proceedings with respect to the payment, collection or remittance or with respect to the amount of penalty as if the tax were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

• Marginal note:Exception

  (4) For greater certainty, subsection (3) does not apply to proceedings challenging the validity of a tax imposed by a by-law made under section 36.

• Marginal note:Payment of security by wholesaler

  (5) For greater certainty, where an agreement has been entered into, British Columbia may collect security from dealers, within the meaning of section 1 of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, who are situated outside a reserve with respect to the tax imposed by a by-law made under this Part.

• Marginal note:Application of provincial legislation

  (6) For the purposes of subsections (2) and (3), the provisions of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, apply for the purposes of this Part with such modifications as the circumstances require.

• Marginal note:Reference in Tobacco Tax Act

  (7) For greater certainty, a reference in the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time,

  • (a) to the tax in that Act shall be read as a reference to the tax imposed by the by-law;

  • (b) to British Columbia or the provincial government shall be read as a reference to the council or the Cowichan Tribes, as the circumstances require;

  • (c) to a consumer in that Act shall be read as a reference to a consumer as defined in this Part; and

  • (d) to that Act shall be read as a reference to this Part.

• Marginal note:Inclusion of provisions

  (8) For greater certainty, the Tobacco Tax Act, R.S.B.C. 1979, c. 404, referred to in subsection (6) includes all provisions of that Act relating to

  • (a) suspension or cancellation of permits;

  • (b) payment of security by dealers;

  • (c) payment of remuneration to dealers;

  • (d) powers of inspection;

  • (e) audit and assessment;

  • (f) collection remedies;

  • (g) injunctions;

  • (h) imposition of penalties and interest;

  • (i) seizure by officials;

  • (j) claims for bad debt refunds; and

  • (k) subject to subsection (4), rights of appeal.

Marginal note:Confidentiality

40 No person shall provide access to information obtained in the administration of this Part or any by-law made under this Part that may directly or indirectly identify a person except

• (a) for the purposes of administering or enforcing this Part or a by-law made under this Part;

• (b) for the purposes of any legal proceedings;

• (c) to the person to whom the information relates;

• (d) to the council and any officer of the tax administration of the Cowichan Tribes who is authorized by the council, for the purposes of formulating or implementing the fiscal policy of the Cowichan Tribes; and

• (e) to any person legally entitled to it under any Act of Parliament or of the legislature of a province, solely for the purposes for which that person is entitled to it.

Marginal note:Offence and penalty

41 Every person who contravenes this Part or a by-law made under this Part is guilty of an offence and liable on summary conviction to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both.

42 [Amendment]

PARTS III AND IV[Repealed, 2000, c. 14, s. 30]

PART VTobacco Products

59 to 79 [Amendments]

PART VIChild Tax Benefit

80 [Amendments]

PART VIIAviation Fuel Tax Rebate

81 to 86 [Amendments]

PART VIIIFuel Measurement

87 [Amendment]

PART IXEmployment Insurance

88 to 91 [Amendments]

PART XAmendments to Other Acts

92 and 93 [Amendments]

PART XIPayment to the Canada Foundation for Innovation

Marginal note:$800,000,000 granted

94 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding eight hundred million dollars, plus interest thereon compounded monthly based on the average daily balance outstanding for the month and calculated from the day on which this Act received first reading in the House of Commons to the day on which this Act is assented to at an annual rate, in each month in which the interest is calculated, that is equivalent to ninety per cent of the simple arithmetic mean of the annual rate of yield on the three month treasury bills that were issued and sold in the immediately preceding month, for payment to the Canada Foundation for Innovation for its use.

Marginal note:$1,250,000,000 granted

95 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Finance, be paid and applied a sum of one billion, two hundred and fifty million dollars for the fiscal year beginning on April 1, 2000, for payment to the Canada Foundation for Innovation for its use.