Nisga’a Nation Taxation 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:

NISGA’A NATION, as represented by the Nisga’a Lisims Government Executive

(the “Nisga’a Nation”)
OF THE THIRD PART

(together, “the Parties”)

WHEREAS:

A. The Nisga’a Nation, Canada and British Columbia have entered into the Nisga’a Final Agreement which provides that the Parties will enter into a Taxation Agreement;

B. The Parties entered into a Taxation Agreement on May 11, 2000 (the “Nisga’a Nation Taxation Agreement”);

C. The Parties wish to amend the Nisga’a Nation Taxation Agreement;

D. Paragraph 54 of the Nisga’a Nation Taxation 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. Paragraph 2 of the Nisga’a Nation Taxation Agreement is amended by adding “or capital” after “(except directors’ qualifying shares)” in subparagraphs (a) and (b) of the definition of “eligible corporation”.

2. Effective April 1, 2013, paragraph 2 of the Nisga’a Nation Taxation 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.”.

3. Subparagraph 6(a)(iii) of the Nisga’a Nation Taxation Agreement is amended by:

(a) deleting “or” at the end of clause (A);

(b) deleting “and” at the end of clause (B) and replacing it with “or”; and

(c) adding the following clause (C):

“C.   a partnership each member of which is a person described in subparagraph (i) or (ii) or clause (A) or (B); and”.

4. Effective April 1, 2013, paragraph 16 of the Nisga’a Nation Taxation 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 subparagraph (a); and

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

5. Effective April 1, 2013, paragraph 17 of the Nisga’a Nation Taxation Agreement is amended by adding “or rebate” after “refund”.

6. Effective April 1, 2013, paragraph 18 of the Nisga’a Nation Taxation Agreement is amended by deleting “Social Service Tax Act” and replacing it with “Provincial Sales Tax Act”.

7. Effective April 1, 2013, paragraph 19 of the Nisga’a Nation Taxation 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”.

8. Effective April 1, 2013, paragraph 20 of the Nisga’a Nation Taxation 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”.

9. Paragraph 27 of the Nisga’a Nation Taxation Agreement and the heading “REAL PROPERTY TAXATION” immediately preceding that paragraph are deleted and replaced with the following:

“REAL PROPERTY TAX

27. No estate or interest of the Nisga’a Nation, a Nisga’a Village, or a Nisga’a government corporation, in Nisga’a Fee Simple Lands, is subject to real property taxation, except for an estate or interest in a parcel of Nisga’a Fee Simple Lands when the parcel is used for a purpose other than  government activities or not for profit activities.

27.1 Nisga’a Lands held or occupied by a person for the purpose of harvesting timber on those lands under a licence or permit issued by, or an agreement entered into with, the Nisga’a Nation, a Nisga’a Village, or any combination thereof, are exempt from real property taxes, other than real property taxes imposed by Nisga’a Lisims Government.

27.2 Nisga’a Lands that are:

a. owned by the Nisga’a Nation, a Nisga’a Village, a Nisga’a Public Institution, a Nisga’a government corporation, or any combination thereof; and

b. rented by the Nisga’a Nation, a Nisga’a Village, a Nisga’a Public Institution, a Nisga’a government corporation, or any combination thereof, as social housing to persons who, applying the test established for this purpose by the Canada Mortgage and Housing Corporation or a comparable objective test, are determined to be in core housing need;

are exempt from real property taxes, other than real property taxes imposed by Nisga’a Lisims Government.

27.3 If an improvement is not a designated improvement within the meaning of subparagraph 14(b) of the Taxation Chapter and the Nisga’a Nation, a Nisga’a Village, or any combination thereof, uses a portion of the improvement for a public purpose or a purpose ancillary or incidental to a public purpose, paragraph 13 of the Taxation Chapter applies in respect of the portion, as if that portion were a designated improvement.

27.4 For the purpose of paragraph 13 of the Taxation Chapter, an improvement owned by the Nisga’a Nation, a Nisga’a Village, or any combination thereof, and not in use is deemed to be a designated improvement.”.

10. Paragraph 70 of the Nisga’a Nation Taxation Agreement is amended by deleting the information set out for British Columbia and replacing it with the following information:

For: British Columbia

Attention: Minister of Finance

P.O. Box 9048 STN PROV GOVT

Victoria, British Columbia

V8W 9E2

Fax Number: (250) 387-5594”.

CONTINUING FORCE AND EFFECT

11. For greater certainty:

(a) the Nisga’a Nation Taxation Agreement as amended by this Amendment Agreement continues in full force and effect in accordance with its terms; and

(b) British Columbia will:

(i) recommend to the Legislature that the provisions of the Nisga’a Nation Taxation Agreement as amended by this Amendment Agreement be given effect under provincial law; and

(ii) consult with the Nisga’a Nation during the drafting of any law to give effect to the provisions of the Nisga’a Nation Taxation Agreement as amended by this Amendment Agreement.

FURTHER ASSURANCES

12. 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

13. 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

14. 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

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

ENUREMENT

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

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.

EFFECTIVE DATE

18. Except as otherwise provided in paragraphs 2 and 4 to 8, this Amendment Agreement is effective on the date it is executed by the last of the Parties to execute it.

 

EXECUTED on the 3rd day of April, 2013 in the presence of:

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

James Flaherty
Minister of Finance

EXECUTED on the 26th day of September, 2013 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
Minister of Finance

EXECUTED on the 7th day of March, 2013 in the presence of:

NISGA’A NATION, as represented by the Nisga’a Lisims Government Executive

Corinne McKay
Duly authorized representative of the Nisga’a Lisims Government Executive