Government of Canada / Gouvernement du Canada
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First Nations Goods and Services Tax Act

Version of section 17 from 2006-06-22 to 2023-11-14:

Marginal note:Definitions

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

band law

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

council of the band

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


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 provincial law

parallel provincial law, in respect of a band law, means the enactment of the specified province listed in Schedule 2 opposite the name of the council of the band that enacted the band law, or those provisions of an enactment of that province, to which the band law is similar. (loi provinciale parallèle)

parallel Quebec law

parallel Quebec law[Repealed, 2006, c. 4, s. 92]

reserves in Quebec

reserves in Quebec[Repealed, 2006, c. 4, s. 92]

sales tax

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)

specified province

specified province means a province that is listed in Schedule 2. (province visée)

  • 2005, c. 19, s. 10
  • 2006, c. 4, s. 92

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