Amendments to the Champagne and Aishihik First Nations Self-Government Agreement
Amended - P.C. 1995-199 - February 7, 1995
SCHEDULE C
SECTIONS 15.1 AND 15.3
15.1 and 15.3 are amended by deleting the words "at all times before the end of the year" and replacing them with "at all times during the year".
SECTION 25.1.4
25.1.4 is amended by deleting the words:
unless otherwise agreed by the Champagne and Aishihik First Nations, and the
Yukon or the affected municipality, as the case may be:
and replacing them with:
in matters not subject to the development assessment process referred to in
Chapter 12 of the Final Agreement, unless otherwise agreed by the Champagne
and Aishihik First Nations and either the Yukon or the affected municipality as
the case may be:
Replaced - P.C. 2000-154 - February 10, 2000
13.6.6 The provisions in 13.6.4 are interim provisions and shall expire seven years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. The seven year period may be extended for such further time as may be agreed in writing by the Minister on behalf of Canada, the Minister on behalf of the Yukon and the Executive Councils on behalf of Champagne and Aishihik First Nations.
Amended - P.C. 2000-1659 - October 23, 2000
Sections 14 and 15 of the Champagne and Aishihik First Nations Self-Government Agreement are amended as follows:
1. In 14.1.3, add "or with Canada" after "14.8".
2. Delete 14.3.
3. Delete 14.4.
4. In 14.5, delete "After the expiration of one year following the Effective Date, or at such earlier time as may be agreed by Canada and the Champagne and Aishihik First Nations,". In addition, in the French language version only of 14.5, replace « ces deux parties » with « Le Canada et les premières nations de Champagne et de Aishihik ».
5. Delete 15.1.1.
6. Add, after 15.5:
15.6 For greater certainty, nothing in 15.1 to 15.5 shall be construed so as to prevent the application of section 149 of the Income Tax Act (Canada) to the Champagne and Aishihik First Nations or to a corporation referred to in 15.3.
15.7 The Champagne and Aishihik First Nations, or a trust, board, commission or similar body established by the Champagne and Aishihik First Nations, or a corporation wholly-owned by any such entity or by a combination thereof (each of which is referred to in this clause as the "claimant"), may claim a refund of any tax paid by the claimant under subsection 165 (1) or sections 212 or 218 of Part IX of the Excise Tax Act (Canada) that is not otherwise recoverable by the claimant under any law, to the extent that the property or service in respect of which the tax was paid was acquired by the claimant:
15.7.1 for consumption or use in the course of exercising the powers of government within Settlement Land authorized under this Agreement, Self-Government Legislation, its Settlement Agreement or Settlement Legislation; and
15.7.2 not for consumption, use or supply in the course of any business or other activity engaged in by the claimant for profit or gain.
15.8 A refund of tax under 15.7 will not be paid to a claimant referred to in that clause unless, at the time at which the tax is paid:
15.8.1 all of the claimant's real property and all or substantially all of the claimant's tangible personal property is, or is situated on, Settlement Land; and
15.8.2 the claimant does not engage in any business or other activity for profit or gain, other than a business or activity, engaged in by the claimant on Settlement Land, the primary purpose of which is to provide goods or services to the Champagne and Aishihik First Nations, Citizens, individuals resident on Settlement Land, or corporations wholly owned by the Champagne and Aishihik First Nations or by Citizens, or such other businesses or activities as the parties may from time to time agree.
15.9 A refund of tax under 15.7 will not be paid unless an application for the refund is filed with the Minister of National Revenue within four years after the tax is paid.
15.10 The provisions of Part IX of the Excise Tax Act (Canada) will apply, with such modifications as the circumstances require, in respect of claims under 15.7 and in respect of amounts paid as a refund under 15.7 as though the refund provided for under 15.7 were a rebate provided for under Division VI of that Part.
15.11 Unless otherwise defined in this Agreement, words used in 15.7 to 15.10 have the same meaning as in Part IX of the Excise Tax Act (Canada).
15.12 Notwithstanding any other provision of this Agreement, 15.7 to 15.11 shall not apply to tax that is paid or becomes payable before amendments to the Yukon First Nations Self-Government Act (Canada) which provide for the matters set out in 15.7 to 15.1.1 come into effect.
Replaced - P.C. 2002-536 - April 11, 2002
13.6.6 The provisions in 13.6.4 are interim provisions and shall expire seven years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. The seven year period may be extended for such further time as may be agreed in writing by the Minister on behalf of Canada, the Minister on behalf of the Yukon and the Chief and Council on behalf of Champagne and Aishihik First Nations.
Replaced – P.C. 2013-0027 – January 31, 2013
Subsection 13.6.4.1 of the Champagne and Aishihik First Nations Self-Government Agreement is repealed and replaced by the following:
13.6.4.1 the Champagne and Aishihik First Nations shall have the power to establish penalties of:
(a) fines up to $300,000 for the violation of a law enacted by the Champagne and Aishihik First Nations in relation to the use of Settlement Land and of natural resources on Settlement Land or the control or prevention of pollution and the protection of the environment on Settlement Land;
(b) fines up to $5,000 for the violation of any other law enacted by the Champagne and Aishihik First Nations; and,
(c) imprisonment to a maximum of six months for the violation of a law enacted by the Champagne and Aishihik First Nations;
Amended - P.C. 2021-601 - June 17, 2021
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The Champagne and Aishihik First Nations Self-Government Agreement is amended as follows:
1. Section 13.5.3 is replaced by the following:
13.5.3 Except as provided in 13.5.3.1 to 13.5.3.6 and 14.0, a Yukon Law of General Application shall be inoperative to the extent that it provides for any matter for which provision is made in a law enacted by Champagne and Aishihik First Nations.
2. The following sections are added immediately after 13.5.3:
13.5.3.1 For the purpose of 13.5.3 and 13.5.4, "Land Titles Office" means the Land Titles Office for the Yukon Land Registration District or its successor.
13.5.3.2 Subject to 13.5.3.6, the Land Titles Act, 2015. SY 2015, c.10 applies to a Parcel of Settlement Land or interest in a Parcel of Settlement Land that is registered in the Land Titles Office.
13.5.3.3 For greater certainty, a Champagne and Aishihik First Nations law shall be inoperative with respect to any Parcel of Settlement Land or interest in a Parcel of Settlement Land that is registered in the Land Titles Office to the extent that it provides for any matter for which provision is made in the Land Titles Act, 2015. SY 2015, c.10.
13.5.3.4 Where the Yukon intends to enact a Yukon Law of General Application that would have the effect of amending the Land Titles Act, 2015. SY 2015, c.10 such that there may be a reasonably foreseeable impact on the Champagne and Aishihik First Nations' title or interest in a Parcel of Settlement Land registered in the Land Titles Office, the Yukon shall Consult with the Champagne and Aishihik First Nations before introducing the Legislation in the Legislative Assembly.
13.5.3.5 An amendment to the Land Titles Act, 2015. SY 2015, c.10 is inoperative to the extent that it requires, causes, or authorizes a sale, transfer or order for sale of a title or interest held by the Champagne and Aishihik First Nations in a Parcel of Settlement Land that was registered in the Land Titles Office prior to coming into force of the amendment, unless Champagne and Aishihik First Nations consents to the sale, or transfer, in a mortgage or other instrument registered in the Land Titles Office.
13.5.3.6 If the Champagne and Aishihik First Nations, in accordance with 5.13.1 or 5.13.2 of the Final Agreement, deregisters a Parcel of Settlement Land that is registered in the Land Titles Office, the Land Titles Act, 2015. SY 2015, c.10 shall cease to apply to that Parcel.
3. Section 13.5.4 is replaced by the following:
13.5.4 Where the Yukon reasonably foresees that a Yukon Law of General Application which it intends to enact may have an impact:
13.5.4.1 on a law enacted by Champagne and Aishihik First Nations; or
13.5.4.2 on rights or interests in Settlement Land registered in the Land Titles Office, the Yukon shall Consult with Champagne and Aishihik First Nations before introducing the Legislation in the Legislative Assembly.
Amended - P.C. 2022-1150 - October 20, 2022
Section 15.0 of the Champagne and Aishihik First Nations Self-Government Agreement is amended as follows:
1. The phrase "this clause" is deleted in 15.7 and replaced with "15.7 to 15.11".
2. The phrase "within Settlement Land" is deleted in 15.7.1.
3. 15.8, 15.8.1 and 15.8.2 are replaced with the following:
15.8 A refund of tax under 15.7 will not be paid to a claimant referred to in that clause unless, at the time at which the tax is paid, the claimant does not engage in any business or other activity for profit or gain, other than a business or an activity, the primary purpose of which is to provide goods or services to the Champagne and Aishihik First Nations, Citizens, individuals resident on Settlement Land, corporations wholly owned by the Champagne and Aishihik First Nations or by Citizens, or such other businesses or activities as the Parties may from time to time agree.
4. The following sections are added immediately after 15.12:
15.13 Commencing for the taxation year in which 15.13 comes into effect, and for subsequent taxation years, an amount received from a registered pension plan, or from a registered retirement savings plan or registered retirement income fund as these terms are defined by the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) to which amounts were transferred from a registered pension plan in accordance with the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), by a Citizen who is an Indian as defined by the Indian Act, R.S.C. 1985, c. I-5, shall be exempt from income tax under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), to the extent that the amount is attributable to employment income to which one of the following conditions applies:
15.13.1 it was exempt from tax under section 87 of the Indian Act, R.S.C. 1985, c. I-5 or under any similar provision of any other Act of Parliament; or
15.13.2 it was income for which income tax was remitted under a regulatory instrument which provided tax treatment comparable to that provided under section 87 of the Indian Act, R.S.C. 1985, c. I-5.
15.14 Income exempt from income tax because of 15.13 will be administered by Canada on the same basis as if it were exempt from income tax because of section 87 of the Indian Act, R.S.C. 1985, c. I-5.