Law:Budget Implementation Act, 2000

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S.c. 2000, c. 14

Assented to 2000-06-29

An Act to implement certain provisions of the budget tabled in Parliament on February 28, 2000

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:


Contents

Short Title

Short title

1. This Act may be cited as the Budget Implementation Act, 2000.


Part 1. Employment Insurance

Employment Insurance Act

General Amendments

2. to 6. (Amendments)


Interim Provisions

7. to 9. (Interim provisions)


Conditional Amendment

10. (Amendment)


Coming into Force

December 31, 2000

11. Sections 2 to 6 come into force on December 31, 2000.


Part 2. Canada Health And Social Transfer

Federal-Provincial Fiscal Arrangements Act

12. to 15. (Amendments)

Coming into force

16. Sections 12 to 15 are deemed to have come into force on April 1, 2000.


Part 3. Financial Assistance To Students

Canada Student Financial Assistance Act

17. to 21. (Amendments)

Coming into force


PART 4. FIRST NATIONS’ SALES TAX

General Provisions

Definitions

23. (1) The definitions in this subsection apply in this Part.

“alcohol”

« alcool »

“alcohol” means ethyl alcohol.

“alcoholic beverage”

« boisson alcoolisée »

“alcoholic beverage” means

(a) beer, within the meaning assigned by section B.02.130 of theFood and Drug Regulations, that contains more than 0.5% alcohol by volume;

(b) ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of theFood and Drug Regulations, that contains more than 0.5% alcohol by volume;

(c) wine, within the meaning assigned by section 2 of theExcise Act, 2001;

(d) any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and

(e) any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 0.5% alcohol by volume.

“council of a band”

« conseil »

“council of a band” has the same meaning as the expression “council of the band” in subsection 2(1) of theIndian Act.

“direct”

« directe »

“direct” has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of theConstitution Act, 1867.

“fuel”

« carburant »

“fuel” means

(a) diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil;

(b) gasoline type fuels for use in internal combustion engines; and

(c) propane gas.

“Minister”

« ministre »

“Minister” means the Minister of Finance.

“tobacco product”

« produit du tabac »

“tobacco product” has the meaning assigned by section 2 of theExcise Act, 2001.

Expressions defined in other Acts

(2) In this Part,

(a) the expressions “band” and “reserve” have the meanings assigned by subsection 2(1) of theIndian Act; and

(b) the expressions “supply” and “taxable supply” have the meanings assigned by subsection 123(1) of theExcise Tax Act.

2000, c. 14, s. 23; 2002, c. 22, s. 321.

Previous VersionTax on specific supplies

24. (1) Despite section 87 of the Indian Act, the council of a band listed in the schedule may make a by-law imposing a direct tax in respect of taxable supplies of alcoholic beverages, fuel or tobacco products made on the reserves of the band at the rates at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act in respect of those supplies.

Collection of tax

(2) A direct tax imposed under a by-law made under subsection (1) shall be collected pursuant to an administration agreement entered into under subsection 26(1).

Supply on a reserve

(3) For the purposes of subsection (1), a supply is made on a reserve only if

(a) tax under section 165 of the Excise Tax Act is not payable in respect of the supply because of the connection of the supply with the reserve and the application of section 87 of the Indian Act; or

(b) tax under section 165 of the Excise Tax Act would not be payable in respect of the supply for the reasons set out in paragraph (a) if the recipient of the supply were eligible for exemption from taxation under section 87 of the Indian Act.

Application of section 87 of the Indian Act

25. (1) For greater certainty, except in respect of a tax imposed by a by-law made under subsection 24(1), nothing in that subsection affects the application of section 87 of the Indian Act.

Indian moneys

(2) Moneys raised pursuant to a direct tax imposed under subsection 24(1) are not Indian moneys within the meaning of subsection 2(1) of the Indian Act.

Expenditures

(3) Expenditures made out of moneys raised pursuant to a tax imposed under a by-law made under subsection 24(1) must be made under the authority of a resolution approved by a majority of councillors present at a meeting of the council of a band that is duly convened.

By-law

(4) A by-law made under subsection 24(1)

(a) is valid only if approved by a majority of councillors present at a meeting of the council of a band that is duly convened;

(b) does not come into force before it has been received by the Minister and an administration agreement has been entered into under subsection 26(1);

(c) shall provide that the rates of tax under the by-law are those at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act;

(d) may be made in respect of any matter arising out of or ancillary to the exercise of powers under this subsection; and

(e) is not subject to the Statutory Instruments Act.

Proof of by-law

(5) A copy of a by-law made under this Part, if it is certified to be a true copy by the Minister or a person authorized by the Minister, is evidence that the by-law was duly made by the council of a band and received 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.

Publication

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

Agreement with Government of Canada

26. (1) If the council of a band has made a by-law imposing a tax under this Part, the council may enter into an administration agreement within the meaning of subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act in respect of the by-law.

Rules where agreement

(2) If the council of a band has entered into an administration agreement under subsection (1) in respect of a by-law,

(a) Part IX of, and Schedules V, VI and VII to, the Excise Tax Act apply for the purposes of the by-law as if the tax imposed under the by-law were imposed under section 165 of that Act;

(b) Part IX of the Excise Tax Act applies for all other purposes as if the by-law were part of that Part and the tax imposed under the by-law were imposed under that Part;

(c) the by-law applies as if Part IX of the Excise Tax Act were part of the by-law and tax imposed under that Part were imposed under the by-law;

(d) for greater certainty,

(i) where a person does anything to satisfy a requirement of the by-law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the requirement of the by-law is deemed to have been satisfied,

(ii) where a person does anything to exercise an authority under the by-law that would be a valid exercise of a corresponding authority under Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the authority under the by-law is deemed to have been validly exercised, and

(iii) every person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of the by-law; and

(e) any proceeding that could be taken under any other Act of Parliament in respect of the tax imposed under section 165 of the Excise Tax Act may be taken in respect of the tax imposed under the by-law.

Tax under subsection 165(1) of the Excise Tax Act not payable

27. No tax is payable under subsection 165(1) of the Excise Tax Act in respect of a supply if tax is payable in respect of the supply under a by-law made under subsection 24(1).

Offence

28. Where a person commits an act or omission in respect of a by-law made under subsection 24(1) that would be an offence under a provision of Part IX of the Excise Tax Act if the act or omission were committed in relation to that Part,

(a) subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;

(b) the Attorney General of Canada may elect to prosecute the person by indictment where an offence under that provision of that Part may be prosecuted by indictment; and

(c) the person is liable on conviction to the punishment provided for in that provision of that Part.

Amendment of schedule

29. The Governor in Council may, by order, amend the schedule by adding to it or deleting from it the name of any band.


Consequential Amendments

30. to 33. (Amendments)


Conditional Amendment

34. (Amendment)


Part 5. Excise Tax Act

35. and 36. (Amendments)


Part 6. Income Tax Act

37. to 41. (Amendments)


Part 7. Amendments To Other Acts

Canada Labour Code

42. and 43. (Amendments)

Coming into force

44. Section 42 comes into force on December 31, 2000.


Canada Pension Plan

45. (Amendment)

Subsection 114(2) does not apply

46. (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Act.

Coming into force


Special Import Measures Act

47. (Amendment)

Schedule

(Subsection 24(1) and section 29)

Tax On Specific Supplies

1. The Cowichan Band, also known as the Cowichan Tribes

2. The Westbank First Nation

3. The Kamloops Band

4. The Sliammon Band

5. The Osoyoos Band

6. The Adams Lake Band

7. The Tsawout First Nation

8. The Chemainus First Nation

9. The Dakota Tipi Band, also known as Dakota Tipi First Nation

10. The Waywayseecappo First Nation Treaty Four — 1874

11. The Opaskwayak Cree Nation

12. The Buffalo Point First Nation

13. The Tobique Band, also known as the Maliseet Nation at Tobique

14. The Tzeachten First Nation

15. The Nisichawayasihk Cree Nation

16. The Shuswap

17. Skidegate

18. Spallumcheen

19. Whitecap Dakota First Nation

20. Bonaparte

21. Little Shuswap Lake

2000, c. 14, Sch.; SOR/2001-114, 523; SOR/2002-376; SOR/2003-356; SOR/2005-362.

Previous Version


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