First Nations Goods and Services Tax Act

Marginal note:Definitions

• 2 (1) The definitions in this subsection apply in this Act.

  administration agreement

  administration agreement means

  • (a) in Part 1, an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation;

  • (b) in Part 2, an agreement referred to in section 22 and entered into with a council of the band; and

  • (c) in Part 3, an agreement referred to in subsection 41(2) and entered into with the authorized body of a first nation. (accord d’application)

  authorized body

  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

  band has the meaning assigned by subsection 2(1) of the Indian Act. (bande)

  governing body

  governing body means

  • (a) in Part 1, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1; and

  • (b) in Part 3, the body of a first nation that is identified opposite the name of the first nation listed in Schedule 3. (corps dirigeant)

  imported taxable supply

  imported taxable supply has the meaning assigned by section 217 of the Excise Tax Act. (fourniture taxable importée)

  input tax credit

  input tax credit has the same meaning as in Part IX of the Excise Tax Act. (crédit de taxe sur les intrants)

  lands

  lands, of a first nation, means

  • (a) in Part 1, the lands that are described opposite the name of the first nation listed in Schedule 1; and

  • (b) in Part 3, the lands that are described opposite the name of the first nation listed in Schedule 3. (terres)

  Minister

  Minister means the Minister of Finance. (ministre)

  net tax

  net tax has the same meaning as in Part IX of the Excise Tax Act. (taxe nette)

  Part IX of the Excise Tax Act

  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

  reserve has the meaning assigned by subsection 2(1) of the Indian Act. (réserve)

• Marginal note:Expressions defined in subsection 123(1) of Excise Tax Act

  (2) Unless a contrary intention appears, words and expressions used in Parts 1 and 3 have the same meaning as in subsection 123(1) of the Excise Tax Act.

• Marginal note:Mobile home or floating home

  (3) A 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.

• Marginal note:Application of deeming rules

  (4) If 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), 12(1), 39(1) or 40(1).