First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67)

Offences

Marginal note:Offences

43 When an administration agreement in respect of a first nation law, as defined in subsection 39(1) or 40(1), is in effect and a person commits an act or omission in respect of that law that would be an offence under a provision of Part IX of the Excise Tax Act or regulations made under that Part if the act or omission were committed in relation to that Part or those regulations,

• (a) subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;

• (b) the Attorney General of Canada may elect to prosecute the person by indictment if an offence under that provision may be prosecuted by indictment; and

• (c) the person is liable on conviction to the punishment provided for in that provision.

General

Marginal note:Amendment of Schedule 3

44 The Minister may, by order, amend Schedule 3 by adding, deleting or varying the name of a first nation or of the governing body of a first nation, the description of the lands of a first nation or the specified products listed opposite the name of a first nation.

Marginal note:Information reports

• 45 (1) If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 39(1) or 40(1), the Minister of National Revenue or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, the appropriate minister for that province may, for the purposes of the administration agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies of specified products relating to that business made by the person or specified products acquired or imported for consumption, use or supply in connection with those lands and that business.

• Marginal note:Form and manner of filing

  (2) A report under subsection (1) is to be made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report is to be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province.