Vol. 143, No. 21 — October 14, 2009

Registration

SOR/2009-283 October 1, 2009

FIRST NATIONS GOODS AND SERVICES TAX ACT

Order Amending Schedule 2 to the First Nations Goods and Services Tax Act, No. 2009-1

P.C. 2009-1634 October 1, 2009

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 29 (see footnote a) of the First Nations Goods and Services Tax Act (see footnote b), hereby makes the annexed Order Amending Schedule 2 to the First Nations Goods and Services Tax Act, No. 2009-1.

ORDER AMENDING SCHEDULE 2 TO THE FIRST NATIONS GOODS AND SERVICES TAX ACT, NO. 2009-1

AMENDMENT

1. Schedule 2 to the First Nations Goods and Services Tax Act (see footnote 1) is amended by adding the following in alphabetical order:

Column 1 Band	Column 2 Council of the Band	Column 3 Reserves	Column 4 Specified Province
Barren Lands First Nation	Council of the Barren Lands First Nation	Reserve of the Barren Lands First Nation	Manitoba
Berens River First Nation	Council of the Berens River First Nation	Reserves of the Berens River First Nation	Manitoba
Birdtail Sioux First Nation	Council of the Birdtail Sioux First Nation	Each reserve of the Birdtail Sioux First Nation that is not shared with another band	Manitoba
Chemawawin Cree Nation	Council of the Chemawawin Cree Nation	Reserves of the Chemawawin Cree Nation	Manitoba
Cross Lake First Nation	Council of the Cross Lake First Nation	Reserves of the Cross Lake First Nation	Manitoba
Fisher River First Nation	Council of the Fisher River First Nation	Reserves of the Fisher River First Nation	Manitoba
Garden Hill First Nation	Council of the Garden Hill First Nation	Reserves of the Garden Hill First Nation	Manitoba
God’s Lake First Nation	Council of the God’s Lake First Nation	Reserves of the God’s Lake First Nation	Manitoba
Grand Rapids First Nation	Council of the Grand Rapids First Nation	Reserve of the Grand Rapids First Nation	Manitoba
Hollow Water First Nation	Council of the Hollow Water First Nation	Reserve of the Hollow Water First Nation	Manitoba
Lake Manitoba First Nation	Council of the Lake Manitoba First Nation	Reserve of the Lake Manitoba First Nation	Manitoba
Little Black River First Nation	Council of the Little Black River First Nation	Reserve of the Little Black River First Nation	Manitoba
Little Grand Rapids First Nation	Council of the Little Grand Rapids First Nation	Reserve of the Little Grand Rapids First Nation	Manitoba
Little Saskatchewan First Nation	Council of the Little Saskatchewan First Nation	Reserves of the Little Saskatchewan First Nation	Manitoba
Long Plain First Nation	Council of the Long Plain First Nation	Reserve of the Long Plain First Nation	Manitoba
Mathias Colomb First Nation	Council of the Mathias Colomb First Nation	Reserves of the Mathias Colomb First Nation	Manitoba
Nisichawayasihk Cree Nation	Council of the Nisichawayasihk Cree Nation	Reserves of the Nisichawayasihk Cree Nation	Manitoba
Northlands Dene First Nation	Council of the Northlands Dene First Nation	Reserve of the Northlands Dene First Nation	Manitoba
O-Chi-Chak-Ko-Sipi First Nation	Council of the O-Chi-Chak-Ko-Sipi First Nation	Reserve of the O-Chi-Chak-Ko-Sipi First Nation	Manitoba
Pauingassi First Nation	Council of the Pauingassi First Nation	Reserve of the Pauingassi First Nation	Manitoba
Poplar River First Nation	Council of the Poplar River First Nation	Reserve of the Poplar River First Nation	Manitoba
Red Sucker Lake First Nation	Council of the Red Sucker Lake First Nation	Reserves of the Red Sucker Lake First Nation	Manitoba
Rolling River First Nation	Council of the Rolling River First Nation	Each reserve of the Rolling River First Nation that is not shared with another band	Manitoba
Roseau River Anishinabe First Nation	Council of the Roseau River Anishinabe First Nation	Reserves of the Roseau River Anishinabe First Nation	Manitoba
Sandy Bay First Nation	Council of the Sandy Bay First Nation	Reserve of the Sandy Bay First Nation	Manitoba
Sapotaweyak Cree Nation	Council of the Sapotaweyak Cree Nation	Each reserve of the Sapotaweyak Cree Nation that is not shared with another band	Manitoba
Sioux Valley Dakota Nation	Council of the Sioux Valley Dakota Nation	Each reserve of the Sioux Valley Dakota Nation that is not shared with another band	Manitoba
Skownan First Nation	Council of the Skownan First Nation	Reserve of the Skownan First Nation	Manitoba
St. Theresa Point First Nation	Council of the St. Theresa Point First Nation	Reserves of the St. Theresa Point First Nation	Manitoba
Swan Lake First Nation	Council of the Swan Lake First Nation	Reserves of the Swan Lake First Nation	Manitoba
Tataskweyak Cree Nation	Council of the Tataskweyak Cree Nation	Reserves of the Tataskweyak Cree Nation	Manitoba
Wasagamack First Nation	Council of the Wasagamack First Nation	Reserves of the Wasagamack First Nation	Manitoba
Waywayseecappo First Nation Treaty Four - 1874	Council of the Waywayseecappo First Nation Treaty Four - 1874	Each reserve of the Waywayseecappo First Nation Treaty Four - 1874 that is not shared with another band	Manitoba
Wuskwi Sipihk First Nation	Council of the Wuskwi Sipihk First Nation	Each reserve of the Wuskwi Sipihk First Nation that is not shared with another band	Manitoba

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

Thirty-four Indian Bands in Manitoba have asked to be listed in Schedule 2 to the First Nations Goods and Services Tax Act (the Act). The Province of Manitoba has also asked to be listed in Schedule 2 with each of the Bands. Schedule 2 may be amended by an Order in Council to list the Bands and the Province of Manitoba. This Order in Council will enable the Bands to exercise provincial-type tax powers on reserve, with the agreement of Manitoba.

Description and rationale

Amending Schedule 2 to the First Nations Goods and Services Tax Act in this fashion makes it possible for the each of the listed Band councils to enact a law that imposes a direct tax like a particular provincial tax (e.g. the Manitoba tobacco tax). Listing the Bands and the Province of Manitoba in Schedule 2 is an enabling measure that makes it possible for the Bands to enact provincial-type taxes but does not obligate them to do so and does not obligate the Province of Manitoba or the Bands to enter into agreements concerning the administration of the Band taxes.

If the Bands and the Province of Manitoba proceed, each Band’s provincial-type tax would be implemented when the Province and the Band enter into a tax administration agreement under which the Province administers and enforces the Band’s tax and collects it for the Band. If the council of an Indian Band that is listed in Schedule 2 were to enact a law imposing a tax parallel to the Manitoba Tobacco Tax and enter into a tax agreement with the Province of Manitoba in respect of that law, then the Band would realize, in accordance with the provisions of the agreement, a stream of revenue that could be used for the Band’s purposes.

The attached order amends Schedule 2 to the First Nations Goods and Services Tax Act by adding the names of the following 34 Indian Bands in Manitoba:

— Barren Lands First Nation, which is situated near Brochet, Manitoba;

— Berens River First Nation, which is situated near Berens River, Manitoba;

— Birdtail Sioux First Nation, which is situated near Beulah, Manitoba;

— Chemawawin Cree Nation, which is situated near Easterville, Manitoba;

— Cross Lake First Nation, which is situated near Cross Lake, Manitoba;

— Fisher River First Nation, which is situated near Koostatak, Manitoba

— Garden Hill First Nation, which is situated near Island Lake, Manitoba;

— God’s Lake First Nation, which is situated near God’s Lake Narrows, Manitoba;

— Grand Rapids First Nation, which is situated near Grand Rapids, Manitoba;

— Hollow Water First Nation, which is situated near Wanipigow, Manitoba;

— Lake Manitoba First Nation, which is situated on Lake Manitoba, 145 kilometres Northwest of Winnipeg, Manitoba;

— Little Black River First Nation, which is situated near O’Hanley, Manitoba;

— Little Grand Rapids First Nation, which is situated near Little Grand Rapids, Manitoba;

— Little Saskatchewan First Nation, which is situated near Gypsumville, Manitoba

— Long Plain First Nation, which is situated near Portage La Prairie, Manitoba;

— Mathias Colomb First Nation, which is situated near Pukatawagan, Manitoba;

— Nisichawayasihk Cree Nation, which is situated near Nelson House, Manitoba;

— Northlands Dene First Nation, which is situated near Lac Brochet, Manitoba;

— O-Chi-Chak-Ko-Sipi First Nation, which is situated near Crane River, Manitoba;

— Pauingassi First Nation, which is situated near Pauingassi, Manitoba;

— Poplar River First Nation, which is situated near Neginnan, Manitoba;

— Red Sucker Lake First Nation, which is situated near Red Sucker Lake, Manitoba;

— Rolling River First Nation, which is situated near Erickson, Manitoba;

— Roseau River Anishinabe First Nation, which is situated near Ginew, Manitoba;

— Sandy Bay First Nation, which is situated near Marius, Manitoba;

— Sapotaweyak Cree Nation, which is situated near Pelican Rapids, Manitoba;

— Sioux Valley Dakota Nation, which is situated near Griswold, Manitoba;

— Skownan First Nation, which is situated near Skownan, Manitoba;

— St. Theresa Point First Nation, which is situated near St. Theresa Point, Manitoba;

— Swan Lake First Nation, which is situated near Swan Lake, Manitoba;

— Tataskweyak Cree Nation, which is situated near Split Lake, Manitoba;

— Wasagamack First Nation, which is situated near Wasagamack, Manitoba;

— Waywayseecappo First Nation Treaty Four - 1874, which is situated near Waywayseecappo, Manitoba; and

— Wuskwi Sipihk First Nation, which is situated near Birch River, Manitoba.

The Order also adds the name of the council of each Band, the description of each Band’s reserves in Manitoba where the Band’s provincial-type tax may apply and the name of the Province of Manitoba opposite the name of, and the other information about, each Band.

Consultation

The amendment is consistent with the requests of the 34 Bands and the Province of Manitoba. Each of the Bands has requested that Schedule 2 be amended to include its name, the name of its council and the description of the lands where the Band’s provincial-type tax would apply. The Province of Manitoba supports this initiative and has also requested that Schedule 2 be amended so the listed Bands may exercise provincial-type tax powers on their reserves in Manitoba.

Implementation, enforcement and service standards

No new enforcement or administrative obligations will be created for the Government of Canada as a result of this Order in Council. Each of the Bands and the Province of Manitoba will be responsible for implementing any resulting arrangements, including arrangements for the administration, enforcement and collection of any provincial-type tax of the Band.

Contact

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

Footnote a
S.C. 2006, c. 4, s. 96

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

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

NOTICE:
The format of the electronic version of this issue of the Canada Gazette was modified in order to be compatible with extensible hypertext markup language (XHTML 1.0 Strict).