Yukon First Nations Self-Government Act (S.C. 1994, c. 35)

Laws of General Application

Marginal note:Application of general laws

16 Subject to sections 17 to 19 and subsection 20(2), federal and territorial laws apply to a first nation named in Schedule II, to its citizens and in respect of its settlement land.

Marginal note:Indian Act

• 17 (1) Subject to subsections (2) and (3) and section 22, the Indian Act does not apply to a first nation named in Schedule II or to its citizens.

• Marginal note:Idem

  (2) The provisions of the Indian Act respecting the registration of persons as Indians and entitlement to registration as such apply to citizens of a first nation.

• Marginal note:Idem

  (3) Except as provided by the first nation’s final agreement in relation to the application of section 87 of the Indian Act, the provisions of that Act, except sections 74 to 80, apply to a first nation named in Schedule II and to its citizens

  • (a) in respect of any reserve, within the meaning of that Act, of a predecessor band of the first nation situated outside Yukon, and

  • (b) in respect of any rights, titles, interests, obligations, assets and liabilities of the predecessor band outside Yukon,

  as if the first nation were a band and as if citizens of the first nation registered or entitled to be registered as Indians were members of that band, within the meaning of that Act.

Marginal note:Income Tax Act

• 18 (1) For the purposes of the Income Tax Act, a first nation named in Schedule II is deemed for a taxation year to be a public body performing a function of government in Canada as described in paragraph 149(1)(c) of that Act where, at all times during the year, the first nation satisfies the conditions set out in its self-government agreement relating to taxation of the first nation under that Act.

• Marginal note:Idem

  (2) No tax is payable under the Income Tax Act by a corporation described as a subsidiary in the self-government agreement of a first nation named in Schedule II on the corporation’s income, property or capital for a taxation year where, at all times during the year, the corporation satisfies the conditions for exemption from such tax set out in the self-government agreement.

Marginal note:Refund of Goods and Services Tax

• 18.1 (1) The Minister of National Revenue shall pay to a person, as defined in subsection 123(1) of the Excise Tax Act, a refund of the tax paid by the person under Part IX of that Act, to the extent and in the manner that the refund is provided for in a self-government agreement with a first nation.

• Marginal note:Application of Excise Tax Act

  (2) The provisions of Part IX of the Excise Tax Act apply, with any modifications that the circumstances may require, in respect of any claim for a refund and any amount refunded under subsection (1) as though the refund were a rebate provided for under Division VI of that Part.

Marginal note:Yukon enactments

• 19 (1) To the extent that a Yukon enactment and a law enacted by a first nation make provision for the same matter, the Yukon enactment does not apply to the first nation, to its citizens or in respect of its settlement land.

• Marginal note:Taxation

  (2) Subsection (1) does not affect the application of any Yukon enactment relating to taxation.

• Marginal note:Partial application

  (3) Where, in the opinion of the Yukon Government, subsection (1) renders a Yukon enactment partially inapplicable and thereby unreasonably alters the character of the Yukon law, or makes it unduly difficult to administer the Yukon enactment in relation to a first nation named in Schedule II, its citizens or its settlement land, the Yukon Government may order that the Yukon enactment ceases to apply in whole or in part to the first nation, to its citizens or in respect of its settlement land.

Marginal note:Emergencies off settlement land

• 20 (1) In relation to any of the matters enumerated in Part II of Schedule III, where a situation that occurs outside the settlement land of a first nation named in Schedule II poses an emergency to any citizen of the first nation, the Yukon Government may, to the extent provided by the self-government agreement, exercise a power conferred by a territorial law in order to relieve the emergency, notwithstanding that a law enacted by the first nation applies in respect of the emergency.

• Marginal note:Emergencies on settlement land

  (2) In relation to any of the matters enumerated in Part II of Schedule III, where a situation that occurs on the settlement land of a first nation named in Schedule II poses an emergency to any person who is not a citizen of the first nation, the first nation may, to the extent provided by its self-government agreement, exercise a power under a law enacted by the first nation in order to relieve the emergency, notwithstanding that a federal or territorial law applies in respect of the emergency.

• Marginal note:Idem

  (3) Notwithstanding subsections 19(1) and (3), in relation to any of the matters enumerated in Part III of Schedule III, where an emergency that occurs on settlement land of a first nation named in Schedule II has or is likely to have an effect outside the settlement land, territorial laws are applicable on the settlement land in respect of the emergency.

• Marginal note:Actions taken in good faith

  (4) A person acting pursuant to subsection (1) or (2) is not liable for any act done in good faith in the reasonable belief that the act was necessary to relieve an emergency.

• Marginal note:Definition of emergency

  (5) In this section, emergency means an apprehended, imminent or actual danger to health, safety or the environment.

Disposition of Reserve Lands

Marginal note:Existing reserve lands

• 21 (1) Notwithstanding sections 37 to 41 of the Indian Act, where the self-government agreement of a first nation named in Schedule II so provides, interests in lands previously held for the use and benefit of a predecessor band of the first nation shall be transferred to the first nation in accordance with the self-government agreement.

• Marginal note:Lands subject to claims

  (2) Notwithstanding sections 37 to 41 of the Indian Act, where

  • (a) lands are identified, in a final agreement that is in effect, as the subject of a claim against Her Majesty by the first nation, and

  • (b) a subsequent agreement between Her Majesty and the first nation declares those lands to have been previously held for the use and benefit of a predecessor band of the first nation,

  interests in those lands shall be transferred or recognized in accordance with the subsequent agreement.

• Marginal note:Authority to transfer

  (3) The Governor in Council may take such measures as are necessary to effect the transfer or recognition of any interest in lands referred to in subsection (1) or (2), or may authorize the taking of such measures.

• Marginal note:Application of this Act

  (4) Except as otherwise provided in the self-government agreement, this Act applies in respect of lands in which an interest is transferred or recognized under subsection (1) or (2) as if those lands were settlement land of the first nation.

• Marginal note:Application of final agreement

  (5) The final agreement of a first nation applies in respect of lands in which an interest is transferred or recognized under subsection (1) or (2) in the manner and to the extent provided in the self-government agreement.

Marginal note:Application of the Indian Act

• 22 (1) Subject to subsection (2), after a self-government agreement referred to in subsection 21(1) or a subsequent agreement referred to in subsection 21(2) is brought into effect, lands referred to in the self-government agreement that were previously held by Her Majesty for the use and benefit of a predecessor band of the first nation, or lands declared in the subsequent agreement to have been so held, are not subject to the Indian Act.

• Marginal note:Idem

  (2) Where a first nation’s self-government agreement provides that the Indian Act will continue to apply in respect of lands referred to in subsection (1), that Act continues to apply in respect of those lands as if the first nation were a band and as if citizens of the first nation registered or entitled to be registered as Indians were members of that band, within the meaning of that Act.

• Marginal note:Taxation

  (3) Notwithstanding subsection (1), section 87 of the Indian Act applies, for a period ending three years after the commencement of this Act, in respect of

  • (a) any interest of an Indian, a first nation or a band, as defined in that Act, in lands to which section 21 applies, or

  • (b) any personal property of an Indian, a first nation or a band, as defined in that Act, situated on such lands,

  as if those lands were reserves of a band within the meaning of that Act and as if the first nation were such a band.

• Marginal note:Constitution Act, 1867

  (4) For greater certainty, lands in which an interest is transferred or recognized under section 21 remain lands reserved for the Indians within the meaning of class 24 of section 91 of the Constitution Act, 1867.

• Marginal note:Indemnification

  (5) A first nation shall indemnify Her Majesty for any liability arising from the transfer or recognition of lands under section 21 or arising from the first nation’s management of those lands following their transfer or recognition.

Marginal note:Definitions

• 22.1 (1) The following definitions apply in this section.

  band

  band has the same meaning as in section 2 of the Indian Act. (bande)

  Indian

  Indian has the same meaning as in section 2 of the Indian Act. (Indien)

  reserve

  reserve has the same meaning as in section 2 of the Indian Act. (réserve)

  transition period

  transition period, in respect of a first nation, means the period beginning on the day of the year on which the first nation’s final agreement is brought into effect and ending on December 31 of that year. (période de transition)

• Marginal note:Taxation exemption — former reserves

  (2) During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.

• Marginal note:Taxation exemption — Indians enrolled

  (3) During the transition period of a first nation, income of an Indian who is enrolled under the first nation’s final agreement and is resident in the Yukon is exempt from taxation under the Income Tax Act, if the situs of the income is on a reserve.

General

Marginal note:Conflicts rules

23 The rules of the conflict of laws apply in respect of

• (a) any conflict between the laws of two first nations, unless another rule respecting such conflicts is provided by the laws of both first nations; and

• (b) any conflict between the laws of a first nation and the laws of another jurisdiction in Canada, unless another rule respecting such conflicts is provided by the laws of the first nation and that other jurisdiction.

Marginal note:Funding agreements

24 The Minister may, subject to appropriations by Parliament, enter into an agreement with a first nation named in Schedule II for the provision of funding by the Government of Canada to the first nation over the period of time and subject to the terms and conditions specified in the agreement.

Marginal note:Deposit of copies

25 The Minister shall cause a copy of each self-government agreement that is brought into effect and of any amendment made to such an agreement, certified by the Minister to be a true copy, to be deposited in

• (a) the Library and Archives of Canada;

• (b) the library of the Department of Crown-Indigenous Relations and Northern Affairs situated in the National Capital Region;

• (c) such regional offices of the Government of Canada situated in Yukon as the Minister considers advisable;

• (d) the central registry of laws of first nations established under section 10, if any; and

• (e) such other places as the Minister considers advisable.

Marginal note:Effect of self-government agreement

26 For greater certainty, nothing in this Act renders ineffective any provision, or any amendment made to a provision, of a self-government agreement for which specific provision is not made in this Act.

Marginal note:Consultation

27 Consultations shall be carried out with first nations named in Schedule II, as provided by their self-government agreements, in connection with amendments to this Act.

Marginal note:Orders and regulations

28 The Governor in Council may make such orders and regulations as are necessary to implement the self-government agreement of a first nation named in Schedule II.

Transitional Provisions

Marginal note:By-laws remain in force

29 Any by-law made under the Indian Act by a predecessor band of a first nation, in force immediately before the day the first nation’s self-government agreement is brought into effect, applies to the first nation and to its citizens as if the by-law were a law enacted by the first nation, to the extent that the by-law does not conflict with and is not inconsistent with this Act or the constitution of the first nation and is not amended or repealed by a law enacted by the first nation after that day.

Marginal note:Interim powers of councillors

30 Unless the members of a governing body of a first nation named in Schedule II have been selected before the day the first nation’s self-government agreement is brought into effect, the persons who were the chief and councillors of the predecessor band of the first nation immediately before that day shall be the members of the governing body from that day until a governing body is selected pursuant to the first nation’s constitution.