First Nations Goods and Services Tax Act

Marginal note:Definitions

17 The following definitions apply in this Part and in Schedule 2.

band law

texte législatif de bande

band law means a law enacted by a council of the band under section 23. (texte législatif de bande)

council of the band

conseil de bande

council of the band has the same meaning as in subsection 2(1) of the Indian Act. (conseil de bande)

direct

directe

direct has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867. (directe)

parallel Quebec law

loi québécoise parallèle

parallel Quebec law, in respect of a band law, means the enactment, or those provisions of it, of Quebec to which the band law is similar. (loi québécoise parallèle)

reserves in Quebec

réserves au Québec

reserves in Quebec, of a band, means the reserves within Quebec that are described opposite the name of that band listed in Schedule 2. (réserves au Québec)

sales tax

taxe de vente

sales tax means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service. (taxe de vente)