Marginal note:Effect of disposition

185. A disposition of any traditional property of a deceased Cree beneficiary or Naskapi beneficiary by the deceased’s family council pursuant to this Part passes the property in question to the recipient as of the moment when the recipient takes possession of the property, and any debt in respect of that property thenceforth becomes the responsibility of the recipient.

Marginal note:Where a recipient renounces traditional property

186. Where any person designated by the family council of a deceased Cree beneficiary or Naskapi beneficiary to receive the deceased’s traditional property pursuant to this Part renounces the property in question before taking possession of it, and no other person is designated by the family council within six months of such renunciation, the disposition of that property shall thenceforth be governed by the laws of the Province relating to intestate succession.

Marginal note:Interpretation

• 187. (1) In this Part, “Indian” means

  • (a) in subsection (2), a Cree beneficiary or Naskapi beneficiary who is an Indian as defined in the Indian Act; and

  • (b) in section 188, an Indian as defined in the Indian Act.

• Marginal note:Idem

  (2) For the purposes of this Part, personal property

  • (a) that became the property of a band by virtue of section 13 or 15 and had been purchased by Canada with money appropriated by Parliament,

  • (b) that is purchased by Canada after the coming into force of this Part with money appropriated by Parliament for the use and benefit of Indians or bands, or

  • (c) that is given, after the coming into force of this Part, to Indians or to a band under a treaty or agreement between a band and Canada

  shall be deemed always to be situated on Category IA or IA-N land.

Marginal note:Property exempt from taxation

• 188. (1) Notwithstanding any other Act of Parliament or of the legislature of any province, but subject to any by-laws of a band made pursuant to paragraph 45(1)(h), the following property is exempt from taxation:

  • (a) the interest of an Indian or a band in Category IA or IA-N land; and

  • (b) the personal property of an Indian or a band situated on Category IA or IA-N land.

• Marginal note:Ownership, occupation, etc., of exempt property

  (2) Notwithstanding any other Act of Parliament or of the legislature of any province,

  • (a) no Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property described in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property; and

  • (b) no succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any such property or the succession thereto if the property passes to an Indian.