Vol. 142, No. 16 — August 6, 2008

Registration

SOR/2008-235 July 28, 2008

FIRST NATIONS GOODS AND SERVICES TAX ACT

Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Whitecap Dakota First Nation)

P.C. 2008-1347 July 28, 2008

Her 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 (Whitecap Dakota First Nation).

ORDER AMENDING SCHEDULE 1 TO THE FIRST NATIONS GOODS AND SERVICES TAX ACT (WHITECAP DAKOTA FIRST NATION)

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
Whitecap Dakota First Nation	Council of the Whitecap Dakota First Nation	Reserve of the Whitecap Dakota First Nation

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 attached Order amends Schedule 1 to the First Nations Goods and Services Tax Act by adding to it:

• the name of the Whitecap Dakota First Nation;
• the name of the governing body of the Whitecap Dakota First Nation; and
• the description of the Whitecap Dakota reserves where the Whitecap Dakota First Nation’s law for a First Nations goods and services tax would apply, if the law is enacted and comes into force.

Description and rationale

The amendment to Schedule 1 to the First Nations Goods and Services Tax Act makes it possible for the Whitecap Dakota First Nation to enact a law imposing a Goods and Services Tax (GST-type tax) on its reserves. 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 Whitecap Dakota First Nation to enter into a tax administration agreement concerning that tax. A First Nation’s law for 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.

Consultation

The Whitecap Dakota First Nation 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 Whitecap Dakota tax would apply. The amendment is entirely consistent with the wishes of the Whitecap Dakota First Nation.

Implementation, enforcement and service standards

Amendments to Schedule 1 to the First Nations Goods and Services Tax Act may be made through an order in council or an act. The use of an order is considered to be more appropriate and expedient because amendments to Schedule 1 are technical matters that are required on a regular basis.

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

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