Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Leq'á:mel First Nation): SOR/2021-10

Canada Gazette, Part II, Volume 155, Number 4

Registration
SOR/2021-10 February 8, 2021

FIRST NATIONS GOODS AND SERVICES TAX ACT

P.C. 2021-33 February 5, 2021

His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance, pursuant to section 15 footnote a of the First Nations Goods and Services Tax Act footnote b, makes the annexed Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Leq'á:mel First Nation).

Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Leq'á:mel First Nation)

Amendment

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

Column 1

First Nation

Column 2

Governing Body

Column 3

Lands
Leq'á:mel First Nation Council of the Leq'á:mel First Nation Each reserve of the Leq'á:mel First Nation that is not shared with another band

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.)

Issues

The Leq'á:mel First Nation, which is a band within the meaning of the Indian Act, situated in Deroche, British Columbia, asked to be listed in Schedule 1 to the First Nations Goods and Services Tax Act (the Act) in order to be able to implement the First Nations goods and services tax (FNGST) within its reserves that are not shared with any other bands. The FNGST is similar to the federal goods and services tax, but it is a tax imposed under the law of an Indigenous government.

Objective

The objective of the Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Leq'á:mel First Nation) [the Order] is to enable the Leq'á:mel First Nation, with the agreement of the Government of Canada, to implement an FNGST within its reserves that are not shared with any other bands.

Description

Pursuant to section 15 of the Act, the Order amends Schedule 1 by adding

Regulatory development

Consultation

The Order is consistent with the request of the Leq'á:mel First Nation and is not expected to affect other Indigenous groups. No other consultations were undertaken in respect of this Order. The Leq'á:mel First Nation is the only Indigenous group affected by this Order and, therefore, an exemption from prepublication was granted.

Modern treaty obligations and Indigenous engagement and consultation

The Leq'á:mel First Nation requested that Schedule 1 be amended to include its name, the name of its governing body and a description of its reserves where its FNGST law could apply. There are no modern treaty obligations related to this Order.

Regulatory analysis

Benefits and costs

There are no costs associated with this Order. Amending Schedule 1 makes it possible for the governing body of the Leq'á:mel First Nation, with the agreement of Canada, to enact a law that imposes the FNGST within the lands described in the Order. The amendment also makes it possible for the Government of Canada and the Leq'á:mel First Nation to enter into a tax administration agreement in respect of the FNGST.

Listing the Leq'á:mel First Nation in Schedule 1 is an enabling measure. It does not require the governing body of the Leq'á:mel First Nation to enact a law that imposes the FNGST and does not require the governing body of the Leq'á:mel First Nation or the Government of Canada to enter into a tax administration agreement in respect of the FNGST.

The FNGST would be implemented when the Leq'á:mel First Nation enacts a law for the FNGST and concludes a related tax administration agreement with Canada under which Canada would administer and enforce the FNGST law and collect the tax for the Indigenous government. In accordance with the provisions of the tax administration agreement, an Indigenous government that implements the FNGST would receive a stream of revenue that can be used for its purposes.

Small business lens

The small business lens does not apply, because the Order does not impose any administrative or compliance costs for small businesses.

One-for-one rule

The one-for-one rule does not apply, as the Order does not impose any administrative burden on businesses.

Regulatory cooperation and alignment

This Order is not related to a work plan or commitment under a formal regulatory cooperation forum.

Strategic environmental assessment

In accordance with the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, a preliminary scan concluded that a strategic environmental assessment is not required.

Gender-based analysis plus

A gender-based analysis plus (GBA+) was conducted and no GBA+ impacts have been identified for this proposal.

Implementation, compliance and enforcement, and service standards

The Order amending Schedule 1 does not create new compliance, enforcement or administrative obligations for the Government of Canada. If an Indigenous government enacts an FNGST law and concludes a related tax administration agreement with the Government of Canada, the Canada Revenue Agency will be responsible for administering and enforcing the FNGST law and collecting the tax for the Indigenous government.

Contact

Marie-Josée Nadeau
Aboriginal Tax Policy Section
Department of Finance Canada
90 Elgin Street
Ottawa, Ontario
K1A 0G5
Telephone: 613‑369‑3354