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An Act respecting first nations goods and services tax (S.C. 2003, c. 15, s. 67).

Country/Territory
Canada
Document type
Legislation
Date
2003 (2021)
Source
FAO, FAOLEX
Subject
Land & soil, General
Keyword
Fiscal and market measures Subsidy/incentive Tax/levy Indigenous peoples Land tenure Liability/compensation Contract/agreement Protected area
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

This Act defines First Nations goods and services tax regime. The document specifies the tax attributable to a fi‚rst nation, statutory authority, tax not payable and an Offences regime.

Full text
English/French
Website
www.gc.ca