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 first nation, statutory authority, tax not payable and an Offences regime. Full text English/French Website www.gc.ca