Page 62

March Pages 2017

220 V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 THE ADVOCATE Former Indian Bands Band Number (now known as) Dog Rib Rae (Behcho kö) 765 Dechi Laot’i First Nations 774 (Wekweètì) Gameti First Nation 773 Wha Ti First Nation 769 Former Indian Bands Band Number (now known as) Gingolx 671 Gitwinksihikw 679 Lakalzap (Laxgalt’sap) 678 Gitlakdamix (New Aiyansh) 677 subdivision of such a country is deemed to be resident in that country throughout a taxation year and not to be resident in Canada at any time in the year, if (a) the corporation ii(i) has international shipping as it principal business in the year, or i(ii) holds eligible interests in one or more eligible entities throughout the year and at no time in the year is the total of the cost amounts to it of all those eligible interests and of all debts owning to it by an eligible entity in which an eligible interest is held by it, by a person related to it or by a partnership affiliated with it less than 50% of the total of the cost amounts to it of all its property; (b) all or substantially all the corporation’s gross revenue for the year consists of any one or more of ii(i) gross revenue from international shipping, i(ii) gross revenue from an eligible interest held by it in an eligible entity, and (iii) interest on a debt owing by an eligible entity in which an eligible interest is held by it, by a person related to it or by a partnership affiliated with it; and (c) the corporation was not granted articles of continuance in Canada before the end of the year. 17. Subsection 132(5). 18. The term “resident” is not defined in the Excise Tax Act or in the Income Tax Act. However, its meaning has been considered by the courts. The leading decision on the meaning of resident is Thomson v Minister of National Revenue, 1946 SCR 209. In this decision, Rand J of the Supreme Court of Canada held that residence is “a matter of the degree to which a person in mind and fact settles into or maintains or centralizes his ordinary mode of living with its accessories in social relations, interests and conveniences at or in the place in question”: ibid at 225. 19. Paragraph 132(1)(d) referencing paragraph 250(1) (b) of the Income Tax Act. 20. Paragraph 132(1)(d) referencing paragraph 250(1) (c) of the Income Tax Act. 21. Paragraph 132(1)(d) referencing paragraph 250(1) (d) of the Income Tax Act. 22 Paragraph 132(1)(d) referencing paragraph 250(1) (d.1) of the Income Tax Act. 23. Paragraph 132(1)(d) referencing paragraph 250(1) (f) of the Income Tax Act. 24. An individual who is an Indian under the Indian Act, RSC 1985, c I-5, as amended (“Indian Act ”) is disentitled to the tax exemption under section 87 of the Indian Act if the individual is a citizen of a particular First Nation that has entered into a final or self-government agreement with the federal government. The supplier should refer to the Certificate of Indian Status Card of the recipient in order to ascertain his or her membership in a particular Indian Band. The First Nations that have entered into a final or self-government agreement with the federal government are as follows: (a) The following Tlicho First Nations are subject to GST/HST: Tlicho citizens, whether or not resident in the Northwest Territories, are no longer entitled to tax relief set out in TIB B-039. However, relief from the GST/HST, set out in TIB B-039, continues to apply to Tlicho members that are not Tlicho citizens. Reserve status: There were no reserves on Tlicho lands. (b) The following Nisga’a First Nations are subject to GST/HST: Nisga’a citizens, whether resident on and off Nisga’a lands, are no longer entitled to tax relief set out in TIB B-039. This includes Nisga’a citizens in the urban locals of Prince Rupert/Port Edwards, Terrace and Greater Vancouver. However, relief from the GST/HST, set out in TIB B- 039, continues to apply to Nisga'a members that are not Nisga’a citizens. Reserve status: There are no longer any reserves on Nisga’a lands. (c) The following Yukon First Nations are subject to GST/HST: Former Indian Bands Band Number (now known as) Champagne and Aishihik 507 Tsawlnjik Dan 492 (Little Salmon/Carmacks Na-cho Nyak Dun 495 Selkirk 498 Teslin Tlingit Council 499 Dawson (Tr’on dëk Hwëch’in) 494 Vuntut Gwitchin 496 Ta’an Kwach’an Council 508 Kluane 503 Kwanlin Dun 500 Carcross/Tagish 491


March Pages 2017
To see the actual publication please follow the link above