Skip to main content

In This Volume

  • 7.1 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
  • (2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations establishing the maximum penalty rate a taxing treaty first nation may apply to property taxes that are not paid when due.
  • (3) Without limiting subsection (1), the Lieutenant Governor in Council may, on the request of a taxing treaty first nation, make regulations as follows:
  • (a) authorizing the taxing treaty first nation to, by law, provide exemptions from property taxes imposed or collected by the government or by the taxing treaty first nation, in relation to the ownership or occupation of land or improvements within the transitional exemption lands of the taxing treaty first nation, for eligible treaty first nation members or treaty first nation constituents of the taxing treaty first nation;
  • (b) providing exemptions described in paragraph (a).
  • (4) An exemption from property taxes provided under a regulation made under subsection (3) is applicable for the period, not exceeding 2 years, that is specified in the regulations.
  • (5) A law enacted by a taxing treaty first nation providing an exemption referred to in subsection (3)(a) does not apply in respect of property taxes imposed for a taxation year unless the law comes into force on or before October 31 in the preceding calendar year.
  • (6) A treaty first nation member or treaty first nation constituent of a taxing treaty first nation is eligible for the purposes of a regulation made under subsection (3) if the treaty first nation member or treaty first nation constituent is or was exempt from taxation under the taxation chapter of the taxing treaty first nation’s final agreement.

2009-22-6; 2021-27-34.