Nisga’a Final Agreement Act

Marginal note:Taxation Agreement

• 14 (1) The Taxation Agreement is approved, given effect and declared valid and, during the period that the Taxation Agreement is, by its terms, in force, it has the force of law.

• (2) [Repealed, 2022, c. 10, s. 177]

• Marginal note:Saving

  (3) Nothing in the Taxation Agreement or in this Act limits any entitlement of the Nisga’a Nation, a Nisga’a Village or a Nisga’a government corporation to any benefit available to it under a federal law of general application.

• Marginal note:Transfers of capital

  (4) A transfer of Nisga’a capital, other than cash, between or among two or more of the Nisga’a Nation, Nisga’a Villages and Nisga’a government corporations, is not taxable under a federal law during the period that the Taxation Agreement, by its terms, is in force.

• (5) [Repealed, 2022, c. 10, s. 177]

• Marginal note:Not a treaty

  (6) The Taxation Agreement does not form part of the Nisga’a Final Agreement, and it is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.