Vol. 145, No. 21 — October 12, 2011

Registration

SOR/2011-213 September 30, 2011

FIRST NATIONS GOODS AND SERVICES TAX ACT

Order Amending Schedule 1 to the First Nations Goods and Services Tax Act, No. 2011-1 (Blueberry River First Nations)

P.C. 2011-1118 September 29, 2011

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 15 (see footnote a) of the First Nations Goods and Services Tax Act (see footnote b), hereby makes the annexed Order Amending Schedule 1 to the First Nations Goods and Services Tax Act, No. 2011-1 (Blueberry River First Nations).

ORDER AMENDING SCHEDULE 1 TO
THE FIRST NATIONS GOODS AND SERVICES
TAX ACT, NO. 2011-1 (BLUEBERRY RIVER
FIRST NATIONS)

AMENDMENT

1. Schedule 1 to the First Nations Goods and Services Tax Act (see footnote 1) is amended by adding the following in alphabetical order:

Column 1
First Nation

Column 2
Governing Body

Column 3
Lands

Blueberry River First Nations

Council of the Blueberry River First Nations

Reserves of the Blueberry River First Nations

COMING INTO FORCE

2. This Order comes into force on the day on which it is registered.

REGULATORY IMPACT
ANALYSIS STATEMENT

(This statement is not part of the Order.)

Issue and objectives

The Blueberry River First Nations, which is a single band under the Indian Act and situated to the north of Fort St. John, British Columbia, asked to be listed in Schedule 1 to the First Nations Goods and Services Tax Act in order to be able to implement the First Nations Goods and Services Tax (FNGST). Section 15 of the First Nations Goods and Services Tax Act provides that Schedule 1 may be amended by order for that purpose. This Order in Council will enable the band, with the agreement of Canada, to exercise a GST-type tax power within its lands.

Description and rationale

The attached order amends Schedule 1 to the First Nations Goods and Services Tax Act by adding

— the name of the band;

— the name of the governing body of the band; and

— the description of the lands where the band’s tax law could apply.

Amending Schedule 1 to the First Nations Goods and Services Tax Act in this fashion makes it possible for the governing body of the band, with the agreement of Canada, to enact a law that imposes a tax like the federal Goods and Services Tax within the reserves of the band. This type of tax is referred to generically as a first nations goods and services tax (FNGST). The amendment also makes it possible for Canada and the band to enter into a tax administration agreement in respect of the FNGST, which is required for the FNGST to come into force.

Listing the band in Schedule 1 is an enabling measure that makes it possible for the band to enact a law imposing a tax like the GST but does not obligate it to do so and does not obligate the Government of Canada or the band to enter into an agreement concerning the administration of the band’s law. The FNGST comes into force when the tax administration agreement with Canada comes into effect and remains in force during the period when the tax administration agreement is in effect.

If a first nation that is listed in Schedule 1 were to enact a law imposing the FNGST and enter into a tax administration agreement with the Government of Canada in respect of that law, then the first nation would realize, in accordance with the provisions of the agreement, a stream of revenue that could be used for the first nation’s purposes.

Consultation

The band requested that Schedule 1 to the First Nations Goods and Services Tax Act be amended to include its name, the name of its governing body and the description of the lands where the band’s goods and services tax law could apply. The amendment is consistent with the wishes of the Blueberry River First Nations.

Contact

Ken Medd
Aboriginal Tax Policy Section
Department of Finance
140 O’Connor Street
Ottawa, Ontario
K1A 0G5
Telephone: 613-996-2192

Footnote a
S.C. 2005, c. 19, s. 9

Footnote b
S.C. 2003, c. 15, s. 67

Footnote 1
S.C. 2003, c. 15, s. 67