Amendments to the Vuntut Gwitchin First Nation Self-Government Agreement
Amended - P.C. 1995-199 - February 7, 1995
SCHEDULE C
SECTIONS 15.1 AND 15.3
15.1 and 15.3 are amended by deleting the words "at all times before the end of the year" and replacing them with "at all times during the year".
Replaced - P.C. 2000-154 - February 10, 2000
13.6.6 The provisions in 13.6.4 are interim provisions and shall expire seven years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. The seven year period may be extended for such further time as may be agreed in writing by the Minister on behalf of Canada, the Minister on behalf of the Yukon and the Executive Council on behalf of Vuntut Gwitchin First Nation.
Amended - P.C. 2000-1657 - October 23, 2000
Sections 14 and 15 of the Vuntut Gwitchin First Nation Self-Government Agreement are amended as follows:
1. In 14.1.3, add "or with Canada" after "14.8".
2. Delete 14.3.
3. Delete 14.4.
4. In 14.5, delete "After the expiration of one year following the Effective Date, or at such earlier time as may be agreed by Canada and the Vuntut Gwitchin First Nation,". In addition, in the French language version only of 14.5, replace "ces deux parties" with "Le Canada et la premiere nation des Gwitchin Vuntut".
5. Delete 15.1.1.
6. Add, after 15.5:
15.6 For greater certainty, nothing in 15.1 to 15.5 shall be construed so as to prevent the application of section 149 of the Income Tax Act (Canada) to the Vuntut Gwitchin First Nation or to a corporation referred to in 15.3.
15.7 The Vuntut Gwitchin First Nation, or a trust, board, commission or similar body established by the Vuntut Gwitchin First Nation, or a corporation wholly-owned by any such entity or by a combination thereof (each of which is referred to in this clause as the "claimant"), may claim a refund of any tax paid by the claimant under subsection 165 (1) or sections 212 or 218 of Part IX of the Excise Tax Act (Canada) that is not otherwise recoverable by the claimant under any law, to the extent that the property or service in respect of which the tax was paid was acquired by the claimant:
15.7.1 for consumption or use in the course of exercising the powers of government within Settlement Land authorized under this Agreement, Self-Government Legislation, its Settlement Agreement or Settlement Legislation; and
15.7.2 not for consumption, use or supply in the course of any business or other activity engaged in by the claimant for profit or gain.
15.8 A refund of tax under 15.7 will not be paid to a claimant referred to in that clause unless, at the time at which the tax is paid:
15.8.1 all of the claimant's real property and all or substantially all of the claimant's tangible personal property is, or is situated on, Settlement Land; and
15.8.2 the claimant does not engage in any business or other activity for profit or gain, other than a business or activity, engaged in by the claimant on Settlement Land, the primary purpose of which is to provide goods or services to the Vuntut Gwitchin First Nation, Citizens, individuals resident on Settlement Land, or corporations wholly owned by the Vuntut Gwitchin First Nation or by Citizens, or such other businesses or activities as the parties may from time to time agree.
15.9 A refund of tax under 15.7 will not be paid unless an application for the refund is filed with the Minister of National Revenue within four years after the tax is paid.
15.7 The provisions of Part IX of the Excise Tax Act (Canada) will apply, with such modifications as the circumstances require, in respect of claims under 15.7 and in respect of amounts paid as a refund under 15.7 as though the refund provided for under 15.7 were a rebate provided for under Division VI of that Part.
15.11 Unless otherwise defined in this Agreement, words used in 15.7 to 15.10 have the same meaning as in Part IX of the Excise Tax Act (Canada).
15.12 Notwithstanding any other provision of this Agreement, 15.7 to 15.11 shall not apply to tax that is paid or becomes payable before amendments to the Yukon First Nations Self-Government Act (Canada) which provide for the matters set out in 15.7 to 15.1.1 come into effect.
Replaced - P.C. 2002-536 - April 11, 2002
13.6.6 The provisions in 13.6.4 are interim provisions and shall expire seven years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. The seven year period may be extended for such further time as may be agreed in writing by the Minister on behalf of Canada, the Minister on behalf of the Yukon and the Chief and Council on behalf of Vuntut Gwitchin First Nation.
Replaced – P.C. 2013-0027 – January 31, 2013
Subsection 13.6.4.1 of the Vuntut Gwitchin First Nation Self-Government Agreement is repealed and replaced by the following:
13.6.4.1 the Vuntut Gwitchin First Nation shall have the power to establish penalties of:
(a) fines up to $300,000 for the violation of a law enacted by the Vuntut Gwitchin First Nation in relation to the use of Settlement Land and of natural resources on Settlement Land or the control or prevention of pollution and the protection of the environment on Settlement Land;
(b) fines up to $5,000 for the violation of any other law enacted by the Vuntut Gwitchin First Nation; and,
(c) imprisonment to a maximum of six months for the violation of a law enacted by the Vuntut Gwitchin First Nation;
Amended - P.C. 2022-1150 - October 20, 2022
Section 15.0 of the Vuntut Gwitchin First Nation Self-Government Agreement is amended as follows:
1. The phrase "this clause" is deleted in 15.7 and replaced with "15.7 to 15.11".
2. The phrase "within Settlement Land" is deleted in 15.7.1.
3. 15.8, 15.8.1 and 15.8.2 are replaced with the following:
15.8 A refund of tax under 15.7 will not be paid to a claimant referred to in that clause unless, at the time at which the tax is paid, the claimant does not engage in any business or other activity for profit or gain, other than a business or an activity, the primary purpose of which is to provide goods or services to the Vuntut Gwitchin First Nation, Citizens, individuals resident on Settlement Land, corporations wholly owned by the Vuntut Gwitchin First Nation or by Citizens, or such other businesses or activities as the Parties may from time to time agree.
4. The following sections are added immediately after 15.12:
15.13 Commencing for the taxation year in which 15.13 comes into effect, and for subsequent taxation years, an amount received from a registered pension plan, or from a registered retirement savings plan or registered retirement income fund as these terms are defined by the Income Tax Act. R.S.C. 1985, c. 1 (5th Supp.) to which amounts were transferred from a registered pension plan in accordance with the Income Tax Act. R.S.C. 1985, c. 1 (5th Supp.), by a Citizen who is an Indian as defined by the Indian Act. R.S.C. 1985, c. I-5, shall be exempt from income tax under the Income Tax Act. R.S.C. 1985, c. 1 (5th Supp.), to the extent that the amount is attributable to employment income to which one of the following conditions applies:
15.13.1 it was exempt from tax under section 87 of the Indian Act. R.S.C. 1985, c. I-5, or under any similar provision of any other Act of Parliament; or
15.13.2 it was income for which income tax was remitted under a regulatory instrument which provided tax treatment comparable to that provided under section 87 of the Indian Act. R.S.C. 1985, c. I-5.
15.14 Income exempt from income tax because of 15.13 will be administered by Canada on the same basis as if it were exempt from income tax because of section 87 of the Indian Act. R.S.C. 1985, c. I-5.