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2.1 (1) In this section, “Taxation Agreement” has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.

  • (2) Despite sections 2 and 2.02, a person is not subject to tax under this Act if and to the extent that the Taxation Agreement provides that the person is not subject to tax under this Act.

1999-2-60, effective May 11, 2000; 2013-1-112; 2016-27-4, effective August 2, 2016.