Maa-nulth First Nations Tax Treatment Agreement Amendment Agreement

THIS AMENDMENT AGREEMENT dated for reference April 1, 2013.

BETWEEN:

HER MAJESTY THE QUEEN IN RIGHT OF CANADA, as represented by the Minister of Finance

(“Canada”)

OF THE FIRST PART

AND:

HER MAJESTY THE QUEEN IN RIGHT OF THE PROVINCE OF BRITISH COLUMBIA, as represented by the Minister of Finance

(“British Columbia”)

OF THE SECOND PART

AND:

HUU-AY-AHT FIRST NATIONS
KA:’YU:’K’T’H’/CHE:K’TLES7ET’H’ FIRST NATIONS
TOQUAHT NATION
UCHUCKLESAHT TRIBE
UCLUELET FIRST NATION (also known as the Yuulu?il?ath First Nation)

(the “Maa-nulth First Nations”)

OF THE THIRD PART

WHEREAS:

A. The Maa-nulth First Nations, Canada and British Columbia have entered into the Maa-nulth First Nations Final Agreement which provides that the Parties will enter into a Tax Treatment Agreement;

B. The Parties entered into a Tax Treatment Agreement effective April 1, 2011 (“the Maa-nulth First Nations Tax Treatment Agreement”);

C. The Parties wish to amend the Maa-nulth First Nations Tax Treatment Agreement;

D. Section 14 of the Maa-nulth First Nations Tax Treatment Agreement provides that any amendment must be in writing and executed by all Parties.

NOW THEREFORE in consideration of the premises and the covenants and agreements set out below, the Parties agree as follows:

AMENDMENTS

1. Effective April 1, 2013, section 1 of the Maa-nulth First Nations Tax Treatment Agreement is amended by:

(a) adding the following definition after the definition of “Motor Fuel Tax Act”:

““New Housing Transition Tax and Rebate Act” means the New Housing Transition Tax and Rebate Act, SBC 2012, c. 31”;

(b) deleting the definition of “Social Service Tax Act”; and

(c) adding the following definition after the definition of “Property Transfer Tax Act”:

““Provincial Sales Tax Act” means the Provincial Sales Tax Act, SBC 2012, c. 35”.

2. Subsection 3(2) of the Maa-nulth First Nations Tax Treatment Agreement is amended by adding “and 149(11)” after the term “149(1.3)” and by deleting the term “municipality” and replacing it with the term “public body performing a function of government”.

3. Subsection 3(3) of the Maa-nulth First Nations Tax Treatment Agreement is amended by deleting the term “municipality” and replacing it with the term “public body performing a function of government in Canada”.

4. Effective April 1, 2013, the heading of section 5 of the Maa-nulth First Nations Tax Treatment Agreement is amended by deleting “SOCIAL SERVICES TAX” and replacing it with “PROVINCIAL SALES TAX”.

5. Effective April 1, 2013, subsection 5(1) of the Maa-nulth First Nations Tax Treatment Agreement is amended by:

(a) adding “or rebate” after “refund”;

(b) deleting “Social Service Tax Act” and replacing it with “Provincial Sales Tax Act” in paragraph (a); and

(c) adding “the New Housing Transition Tax and Rebate Act or” after “under” in paragraph (b).

6. Effective April 1, 2013, subsection 5(2) of the Maa-nulth First Nations Tax Treatment Agreement is amended by adding “or rebate” after “refund”.

7. Effective April 1, 2013, subsection 5(3) of the Maa-nulth First Nations Tax Treatment Agreement is amended by deleting “Social Service Tax Act” and replacing it with “Provincial Sales Tax Act”.

8. Effective April 1, 2013, subsection 5(4) of the Maa-nulth First Nations Tax Treatment Agreement is amended by deleting “Social Service Tax Act” and replacing it with “Provincial Sales Tax Act, the New Housing Transition Tax and Rebate Act”.

9. Effective April 1, 2013, subsection 5(5) of the Maa-nulth First Nations Tax Treatment Agreement is amended by:

(a) adding “or rebate” after “refund”; and

(b) deleting “Social Service Tax Act” and replacing it with “Provincial Sales Tax Act, the New Housing Transition Tax and Rebate Act”.

CONTINUING FORCE AND EFFECT

10. For greater certainty the Maa-nulth First Nations Tax Treatment Agreement as amended by this Amendment Agreement continues in full force and effect in accordance with its terms.

FURTHER ASSURANCES

11. The Parties will execute any other documents and do any other things that may be necessary to carry out the intent of this Amendment Agreement.

HEADINGS

12. In this Amendment Agreement, headings are for convenience only, do not form a part of this Amendment Agreement and in no way define, limit, alter or enlarge the scope or meaning of any provision of this Amendment Agreement.

SINGULAR AND PLURAL

13. In this Amendment Agreement, unless it is otherwise clear from the context, the use of the singular includes the plural, and the use of the plural includes the singular.

NO ASSIGNMENT

14. This Amendment Agreement may not be assigned, either in whole or in part, by any Party.

ENUREMENT

15. This Amendment Agreement will enure to the benefit of and be binding upon the Parties and their respective successors.

EFFECTIVE DATE

16. Except as otherwise provided in paragraphs 1 to 9, this Amendment Agreement is effective on the date it is executed by the last of the Parties to execute it.

COUNTERPARTS

17. This Amendment Agreement may be signed in one or more counterparts. A signed counterpart may be delivered to another party by facsimile transmission and a facsimile so transmitted will constitute an original document. Signed counterparts held by a party, taken together, will constitute one and the same instrument.

EXECUTED  on the 8th day of April, 2014 in the presence of:

HER MAJESTY THE QUEEN IN RIGHT OF CANADA, as represented by the Minister of Finance

Joe Oliver
Minister of Finance

EXECUTED  on the 4th day of March, 2014 in the presence of:

HER MAJESTY THE QUEEN IN RIGHT OF THE PROVINCE OF BRITISH COLUMBIA, as represented by the Minister of Finance

Michael de Jong
The Hon. Minister of Finance

EXECUTED  on the 7th day of January, 2014 in the presence of:

HUU-AY-AHT FIRST NATIONS, as represented by  

Jeoff Cook

EXECUTED  on the 7th day of January, 2014 in the presence of:

KA:’YU:K’T’H’/CHE:K’TLES7ET’H’ FIRST NATIONS, as represented by

Therese Smith

EXECUTED  on the 8th day of January, 2014 in the presence of:

TOQUAHT NATION, as represented by

Anne Mack

EXECUTED  on the 6th day of January, 2014 in the presence of:

UCHUCKLESAHT TRIBE, as represented by

Charlie Cootes

EXECUTED  on the 10th day of January, 2014 in the presence of:

UCLUELET FIRST NATION, as represented by 

Charles McCarthy