The tax treatment of the Tsawwassen government is mainly covered by an agreement outside the agreement, called a tax treatment agreement. For example, the tax treatment agreement: (3) A copy of the tax treatment agreement or agreement published by the Queen`s Printer is proof of that agreement and its contents, and a copy that purports to be published by the Queen`s Printer is deemed so published, unless proven otherwise proven. Canada has already negotiated such agreements with other First Nations in Canada. Under these agreements, Canada has freed up some of its tax space – that is, agreed not to collect a portion of its taxes – to allow the First Nation to collect sales or income taxes, which are fully harmonized with the taxes released by Canada. These agreements coordinate taxes and ensure that the tax burden on taxpayers remains the same, both on and off contracted residential areas. Taxation is an important element of Tsawwassen`s final agreement, as it can contribute to the basis on which future revenue capacity can be built for Tsawwassen`s government. The main tax elements referred to in the agreement are: the tax powers of the Tsawwassen Government, the tax treatment of members and the tax treatment of the Tsawwassen Government and the various assets transferred or recognised under the contract. 3 The agreement is a focal treaty and claims agreement within the meaning of sections 25 and 35 of the Constitution Act 1982. Under a non-contractual agreement with British Columbia, the Tsawwassen Government will collect all property taxes applicable to both Tsawwassen members and non-members residing in Tsawwassen Territory.
This Agreement applies to all Tsawwassen countries, but not to countries identified as other Tsawwassen countries. The Tsawwassen government will be responsible for providing local services to all residents of Tsawwassen Lands. 5 (1) The Treaty prevails over this Act and all other federal statutes to the extent that they are contradictory. Marginal note: Powers of the Minister of Fisheries and Oceans The final agreement provides that the Tsawwassen government could enter into such agreements to coordinate and harmonize its taxes. Such rules would allow the Tsawwassen government to implement taxation efficiently and effectively, while avoiding the costs of designing, implementing and managing an independent tax system. And whereas the agreement requires the Canadian parliament to legislate in order for the agreement to be ratified; 13 (1) Subject to subsection 2, the First Nations Fonal Administration Act applies: the framework agreement within the meaning of subsection 2(1) of this Act and the Tsawwassen land by-law, made under subsection 6,1 of this Act, do not apply to the Tsawwassen First Nation, the members of Tsawwassen, the countries of Tsawwassen, the Government of Tsawwassen or the public institutions of Tsawwassen from the date of entry into force of the Agreement. . . .