Amendments to the Kwanlin Dun First Nation Self-Government Agreement

Amended - P.C. 2017-468 – May 5, 2017

The Kwanlin Dün First Nation 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, 14.0, and 28.0, 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 the Kwanlin Dün First Nation."

2. The following sections are added immediately after 13.5.3:

"13.5.3.1 For the purpose of 13.5.3.0, "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 (Yukon)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 Kwanlin Dün First Nation 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 (Yukon).

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 (Yukon)such that there may be a reasonably foreseeable impact on the Kwanlin Dün First Nation's title or interest in a Parcel of Settlement Land registered in the Land Titles Office, the Yukon shall Consult with the Kwanlin Dün First Nation before introducing the Legislation in the Legislative Assembly.

13.5.3.5 An amendment to the Land Titles Act, 2015 (Yukon) 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 Kwanlin Dün First Nation in a Parcel of Settlement Land that was registered in the Land Titles Office prior to coming into force of the amendment, unless Kwanlin Dün First Nation consents to the sale, or transfer, in a mortgage or other instrument registered in the Land Titles Office.

13.5.3.6 If the Kwanlin Dün First Nation, 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 (Yukon) shall cease to apply to that Parcel."

Amended - P.C. 2022-1150 - October 20, 2022

Section 15.0 of the Kwanlin Dun First Nation Self-Government Agreement is amended as follows:

1. The phrase "within Settlement Land" is deleted in 15.7.1.

2. 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 Kwanlin Dun First Nation, Citizens, individuals resident on Settlement Land, corporations wholly owned by the Kwanlin Dun First Nation or by Citizens, or such other businesses or activities as the Parties may from time to time agree.

3. 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 (Canada) to which amounts were transferred from a registered pension plan in accordance with the Income Tax Act (Canada), by a Citizen who is an Indian as defined by the Indian Act (Canada), shall be exempt from income tax under the Income Tax Act (Canada), 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 (Canada) 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 (Canada).

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 (Canada).