Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Maanulth First Nations): SOR/2019-102

Canada Gazette, Part II, Volume 153, Number 9

Registration
SOR/2019-102 April 15, 2019

FIRST NATIONS GOODS AND SERVICES TAX ACT

P.C. 2019-327 April 12, 2019

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 15 footnote a of the First Nations Goods and Services Tax Act footnote b, makes the annexed Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Maanulth First Nations).

Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Maanulth First Nations)

Amendment

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

Column 1

First Nation		 Column 2

Governing Body		 Column 3

Lands
Huu-ay-aht First Nations Huu-ay-aht First Nations Government

Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Huu-ay-aht First Nations
Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations Government

Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations
Toquaht Nation Toquaht Nation Government

Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Toquaht Nation
Uchucklesaht Tribe Uchucklesaht Tribe Government

Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Uchucklesaht Tribe
Yuułuʔiłʔath First Nation (also known as the Ucluelet First Nation) Yuułuʔiłʔath First Nation Government

Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Yuułuʔiłʔath 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.)

Issues

The Maanulth First Nations, who are five distinct Indigenous groups situated on the west side of Vancouver Island, British Columbia, are part of a comprehensive land claim and self-government agreement that came into effect in 2011. Each of the Maanulth First Nations has asked to be listed in Schedule 1 to the First Nations Goods and Services Tax Act (the Act) in order to be able to implement the First Nations Goods and Services Tax (FNGST). The FNGST is similar to the federal Goods and Services Tax but is a tax imposed under the law of an Indigenous government.

The five Maanulth First Nations are the Huu-ay-aht First Nations, Ka:’yu:’k’t’h/Che:k’tles7et’h’ First Nations, Toquaht Nation, Uchucklesaht Tribe and Ucluelet First Nation.

Objectives

The objective of the Order Amending Schedule 1 to the First Nations Goods and Services Tax Act (Maanulth First Nations) is to enable each of the five Maanulth First Nations, with the agreement of the Government of Canada, to implement a FNGST within their lands.

Description

Pursuant to section 15 of the Act, the Order amends Schedule 1 by adding

Regulatory development

Consultation

The Order is consistent with the request of each of the Maanulth First Nations and is not expected to affect other Indigenous groups. No other consultations were undertaken in respect of this Order. The Maanulth First Nations are the only group affected by this Order and therefore an exemption from prepublication was requested.

Modern treaty obligations and Indigenous engagement and consultation

Each of the Maanulth First Nations requested that Schedule 1 be amended to include its name, the name of its governing body and a description of its lands where their FNGST law could apply. There are no modern treaty obligations related to this Order.

Regulatory analysis

Costs and benefits

There are no costs associated to this Order. Amending Schedule 1 makes it possible for the governing body of each Maanulth First Nation, with the agreement of Canada, to enact a law that imposes the FNGST within the First Nation’s lands described in the Order. The amendment also makes it possible for the Government of Canada and each Maanulth First Nation to enter into a tax administration agreement in respect of the FNGST.

Listing each Maanulth First Nation in Schedule 1 is an enabling measure. It does not require the governing body of any Maanulth First Nation to enact a law that imposes the FNGST and does not require any Maanulth First Nation or the Government of Canada to enter into a tax administration agreement in respect of the FNGST.

The FNGST would be implemented when a Maanulth First Nation enacts a law for the FNGST and concludes a related tax administration agreement with Canada under which Canada would administer and enforce the FNGST law and collect the tax for the Indigenous government. In accordance with the provisions of the tax administration agreement, an Indigenous government that implements the FNGST would receive a stream of revenue that can be used for its purposes.

Small business lens

The small business lens does not apply because the Order does not impose any administrative or compliance costs for small businesses.

“One-for-One” Rule

The “One-for-One” Rule does not apply, as the Order does not impose any administrative burden on businesses.

Regulatory cooperation and alignment

This Order is not related to a work plan or commitment under a formal regulatory cooperation forum.

Strategic environmental assessment

In accordance with the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, a preliminary scan concluded that a strategic environmental assessment is not required.

Gender-based analysis plus

A gender-based analysis plus (GBA+) was conducted and no GBA+ impacts have been identified for this proposal.

Implementation, compliance and enforcement, and service standards

The Order to amend Schedule 1 does not create new compliance, enforcement or administrative obligations for the Government of Canada. If an Indigenous government enacts an FNGST law and concludes a related tax administration agreement with the Government of Canada, the Canada Revenue Agency will be responsible for administering and enforcing the FNGST law and collecting the tax for the Indigenous government.

Contact

Roch Vézina
Aboriginal Tax Policy Section
Department of Finance Canada
90 Elgin Street
Ottawa, Ontario
K1A 0G5
Telephone: 613‑369‑3812