I-3 - Taxation Act

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725.0.1. For the purposes of this section, paragraph e of section 725 and section 725.0.2,
band means
(a)  a band within the meaning of subsection 1 of section 2 of the Indian Act (R.S.C. 1985, c. I-5);
(b)  a band within the meaning of subsection 1 of section 2 of the Naskapi and the Cree-Naskapi Commission Act (S.C. 1984, c. 18);
(c)  a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (R.S.C. 1985, c. F-11); or
(d)  a Band within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (S.C. 1986, c. 27);
council of the band means
(a)  in the case of a band referred to in paragraph a of the definition of band, a council of the band within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  in the case of a band referred to in paragraph b of the definition of band, a council within the meaning of subsection 1 of section 2 of the Naskapi and the Cree-Naskapi Commission Act; or
(c)  in the case of a Band referred to in paragraph d of the definition of band, a Council within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act;
Indian means an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5);
premises means a place in Québec used exclusively for purposes of negotiation between the Government and an agency representing Indians of Québec and so designated by the Government;
reserve means
(a)  a reserve within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  Category IA land or Category IA-N land within the meaning of subsection 1 of section 2 of the Naskapi and the Cree-Naskapi Commission Act (S.C. 1984, c. 18);
(c)  the Hunter’s Point, Kitcisakik and Pakuashipi Indian settlements and an Indian settlement within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act, or within the meaning of section 1 of the Indians and Bands on Certain Indian Settlements Remission Order (1997) made by Order in Council P.C. 1997-1529 dated 23 October 1997 under that Act; and
(d)  Sechelt lands within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (S.C. 1986, c. 27).
1997, c. 85, s. 108; 1999, c. 83, s. 73; 2006, c. 13, s. 49; 2006, c. 36, s. 54; I.N. 2022-04-01.
725.0.1. For the purposes of this section, paragraph e of section 725 and section 725.0.2,
band means
(a)  a band within the meaning of subsection 1 of section 2 of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
(b)  a band within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act (Statutes of Canada, 1984, chapter 18);
(c)  a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (Revised Statutes of Canada, 1985, chapter F-11); or
(d)  a Band within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27);
council of the band means
(a)  in the case of a band referred to in paragraph a of the definition of band, a council of the band within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  in the case of a band referred to in paragraph b of the definition of band, a council within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act; or
(c)  in the case of a Band referred to in paragraph d of the definition of band, a Council within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act;
Indian means an Indian within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
premises means a place in Québec used exclusively for purposes of negotiation between the Government and an agency representing Indians of Québec and so designated by the Government;
reserve means
(a)  a reserve within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  Category IA land or Category IA-N land within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18);
(c)  the Hunter’s Point, Kitcisakik and Pakuashipi Indian settlements and an Indian settlement within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act, or within the meaning of section 1 of the Indians and Bands on Certain Indian Settlements Remission Order (1997) made by Order in Council P.C. 1997-1529 dated 23 October 1997 under that Act; and
(d)  Sechelt lands within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27).
1997, c. 85, s. 108; 1999, c. 83, s. 73; 2006, c. 13, s. 49; 2006, c. 36, s. 54.
725.0.1. For the purposes of this section, paragraph e of section 725 and section 725.0.2,
"band" means
(a)  a band within the meaning of subsection 1 of section 2 of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
(b)  a band within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act (Statutes of Canada, 1984, chapter 18);
(c)  a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (Revised Statutes of Canada, 1985, chapter F-11); or
(d)  a Band within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27);
"council of the band" means
(a)  in the case of a band referred to in paragraph a of the definition of "band", a council of the band within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  in the case of a band referred to in paragraph b of the definition of "band", a council within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act; or
(c)  in the case of a Band referred to in paragraph d of the definition of "band", a Council within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act;
"Indian" means an Indian within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
"person of Indian ancestry" means an individual who usually resides on a reserve or who is employed therein, and whose mother or father is an Indian;
"premises" means a place in Québec used exclusively for purposes of negotiation between the Government and an agency representing Indians of Québec and so designated by the Government;
"reserve" means
(a)  a reserve within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  Category IA land or Category IA-N land within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18);
(c)  the Hunter’s Point, Kitcisakik and Pakuashipi Indian settlements and an Indian settlement within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act, or within the meaning of section 1 of the Indians and Bands on Certain Indian Settlements Remission Order (1997) made by Order in Council P.C. 1997-1529 dated 23 October 1997 under that Act; and
(d)  Sechelt lands within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27).
1997, c. 85, s. 108; 1999, c. 83, s. 73; 2006, c. 13, s. 49.
725.0.1. For the purposes of this section, paragraph e of section 725 and section 725.0.2,
"band" means
(a)  a band within the meaning of subsection 1 of section 2 of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
(b)  a band within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act (Statutes of Canada, 1984, chapter 18);
(c)  a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (Revised Statutes of Canada, 1985, chapter F-11); or
(d)  a Band within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27);
"council of the band" means
(a)  in the case of a band referred to in paragraph a of the definition of "band", a council of the band within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  in the case of a band referred to in paragraph b of the definition of "band", a council within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Quebec) Act; or
(c)  in the case of a Band referred to in paragraph d of the definition of "band", a Council within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act;
"Indian" means an Indian within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
"person of Indian ancestry" means an individual who usually resides on a reserve or who is employed therein, and whose mother or father is an Indian;
"premises" means a place in Québec used exclusively for purposes of negotiation between the Government and an agency representing Indians of Québec and so designated by the Government;
"reserve" means
(a)  a reserve within the meaning of subsection 1 of section 2 of the Indian Act;
(b)  Category IA land or Category IA-N land within the meaning of subsection 1 of section 2 of the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18);
(c)  the Hunter’s Point, Kitcisakik (Grand-Lac-Victoria), Pakuashipi and Winneway Indian settlements and an Indian settlement within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order, as made by Order in Council P.C. 1992-1052 dated 14 May 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (Revised Statutes of Canada, 1985, chapter F-11); and
(d)  Sechelt lands within the meaning of subsection 1 of section 2 of the Sechelt Indian Band Self-Government Act (Statutes of Canada, 1986, chapter 27).
1997, c. 85, s. 108; 1999, c. 83, s. 73.