Vol. 147, No. 4 — February 13, 2013

Registration

SOR/2013-14 January 31, 2013

FIRST NATIONS GOODS AND SERVICES TAX ACT

Order Amending Schedule 1 to the First Nations Goods and Services Tax Act, No. 2012-2 (Matsqui)

P.C. 2013-23 January 31, 2013

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 15 (see footnote a) of the First Nations Goods and Services Tax Act (see footnote b), makes the annexed Order Amending Schedule 1 to the First Nations Goods and Services Tax Act, No. 2012-2 (Matsqui).

ORDER AMENDING SCHEDULE 1 TO THE FIRST NATIONS GOODS AND
SERVICES TAX ACT, NO. 2012-2 (MATSQUI)

AMENDMENT

1. Schedule 1 to the First Nations Goods and Services Tax Act (see footnote 1) is amended by replacing “Council of Matsqui” in column 2, opposite “Matsqui” in column 1, with the following:

Governing Body of Matsqui established under clause 2.1 of its by-law entitled Matsqui First Nation Custom Election Regulations and Procedures

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

Matsqui, an Indian band situated near Abbotsford, British Columbia, was added to Schedule 1 to the First Nations Goods and Services Tax Act (FNGST Act) by an Order in Council on November 17, 2011. However, the governing body that was initially listed on Schedule 1 is not the body that will enact the Matsqui First Nations Goods and Services Tax (FNGST) law. Section 15 of the FNGST Act provides that Schedule 1 may be amended by order to modify the name of the governing body of any First Nation listed on the Schedule.

Objectives

The objective of this Order is to enable Matsqui’s governing body to enact a law imposing the FNGST within its reserves.

Description

The Order amends Schedule 1 to the First Nations Goods and Services Tax Act by modifying the name of the governing body of Matsqui from “Council of Matsqui” to “Governing body of Matsqui established under clause 2.1 of its by-law entitled Matsqui First Nation Custom Election Regulations and Procedures.”

Consultation

Matsqui requested that Schedule 1 to the FNGST Act be amended to modify the name of its governing body. The amendment is consistent with the wishes of Matsqui.

“One-for-One” Rule

This Order addresses tax or tax administration and is carved out from the “One-for-One” Rule.

Small business lens

The small business lens does not apply to this proposal, as there are no costs on small business.

Rationale

This Order is a technical amendment that makes no substantive changes to the FNGST Act. This amendment is needed to allow Matsqui to pass a law imposing the FNGST within its reserves.

First Nations that are listed in Schedule 1 can enact a law imposing the FNGST and enter into a tax administration agreement with the Government of Canada, which would provide the First Nation with a stream of revenue, in accordance with the provisions of the agreement, that could be used for the First Nation’s purposes.

Contact

Roch Vézina
Aboriginal Tax Policy Section
Department of Finance
140 O’Connor Street
Ottawa, Ontario
K1A 0G5
Telephone: 613-995-3648