Marginal note:2005, c. 19, s. 10

93. Sections 21 and 22 of the Act are replaced by the following:

Marginal note:2005, c. 19, s. 10

• 94. (1) Subsections 23(1) and (2) of the Act are replaced by the following:

  Marginal note:Authority to impose a direct sales tax

  • 23. (1) A council of the band that is listed in Schedule 2 may enact a law that imposes a direct sales tax, and any other amount that may be required to be paid in relation to the imposition of that direct sales tax, within its reserves that are situated in the specified province listed opposite the name of that council in that Schedule and that are listed in that Schedule opposite the name of the council.

  • Marginal note:Parallel provincial law

    (2) A law may not be enacted under subsection (1) unless the law has only one parallel provincial law that is expressly identified in that law.

• Marginal note:2005, c. 19, s. 10

  (2) Paragraphs 23(3)(a) to (d) of the Act are replaced by the following:

  • (a) an administration agreement in respect of the law is in effect;

  • (b) that administration agreement is between the council of the band and the government of the specified province listed opposite the name of that council in Schedule 2;

  • (c) the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement;

  • (d) the name of the band, the name of the council of the band, the name, or description, of the reserves of the band within which the law applies and the name of the specified province in which the reserves are situated are listed opposite one another in Schedule 2; and

  • (e) its parallel provincial law is in force.

Marginal note:2005, c. 19, s. 10

95. Section 24 of the Act is replaced by the following:

Marginal note:2005, c. 19, s. 10

96. Section 29 of the Act is replaced by the following:

Marginal note:2005, c. 19, s. 12

97. Schedule 2 to the Act is replaced by the Schedule 2 set out in Schedule 1 to this Act.

1994, c. 35Yukon First Nations Self-Government Act

• 98. (1) The Yukon First Nations Self-Government Act is amended by adding the following after section 22.

  Marginal note:Definitions

  • 22.1 (1) The following definitions apply in this section.

    “band”

    « bande »

    “band” has the same meaning as in section 2 of the Indian Act.

    “Indian”

    « Indien »

    “Indian” has the same meaning as in section 2 of the Indian Act.

    “reserve”

    « réserve »

    “reserve” has the same meaning as in section 2 of the Indian Act.

    “transition period”

    « période de transition »

    “transition period”, in respect of a first nation, means the period beginning on the day of the year on which the first nation’s final agreement is brought into effect and ending on December 31 of that year.

  • Marginal note:Taxation exemption — former reserves

    (2) During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.

  • Marginal note:Taxation exemption — Indians enrolled

    (3) During the transition period of a first nation, income of an Indian who is enrolled under the first nation’s final agreement and is resident in the Yukon is exempt from taxation under the Income Tax Act, if the situs of the income is on a reserve.

• (2) Subsection (1) is deemed to have come into force on January 1, 1999.

PART 5OTHER TAX-RELATED AMENDMENTS

2002, c. 9, s. 5Air Travellers Security Charge Act

• 99. (1) Subsection 21(2) of the Air Travellers Security Charge Act is replaced by the following:

  • Marginal note:Small amounts payable

    (2) If, at any time, the total of all amounts payable by the Minister to a designated air carrier under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the carrier to Her Majesty. However, if the carrier, at that time, does not owe any amount to Her Majesty, those amounts payable are deemed to be nil.

• (2) Subsection (1) comes into force on April 1, 2007.

• 100. (1) Section 25 of the Act is renumbered as subsection 25(1) and is amended by adding the following:

  • Marginal note:Effect of extension

    (2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1),

    • (a) the return shall be filed, or the information shall be provided, within the time so extended;

    • (b) any amount payable that the person is required to report in the return shall be paid within the time so extended;

    • (c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

    • (d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

• (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

• 101. (1) Subsection 27(1) of the Act is replaced by the following:

  Marginal note:Compound interest on amounts not paid when required

  • 27. (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.

• (2) Section 27 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Payment before specified date

    (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

• (3) Subsection (1) comes into force on April 1, 2007.

• (4) For the purposes of applying subsection 27(1) of the Act, as enacted by subsection (1), any penalty accrued before April 1, 2007 that remains unpaid on April 1, 2007 is deemed to be an amount required to be paid to the Receiver General on March 31, 2007.

• (5) Subsection (2) comes into force on April 1, 2007, except that, in respect of any demand served before April 1, 2007 for which a penalty under subsection 53(1) of the Act, as it read on March 31, 2007, is payable, subsection 27(3) of the Act, as enacted by subsection (2), shall be read as follows:

  • (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any penalty and interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

• 102. (1) Section 30 of the Act is replaced by the following:

  Marginal note:Waiving or reducing interest

  • 30. (1) The Minister may, on or before the day that is ten calendar years after the end of a fiscal month of a person, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the fiscal month.

  • Marginal note:Interest where amounts waived or reduced

    (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is refunded to the person.

• (2) Subsection (1) comes into force on April 1, 2007.