Nisga’a Final Agreement Act
Marginal note:Taxation Agreement
14 (1) The Taxation Agreement is approved, given effect and declared valid and, during the period that the Taxation Agreement is, by its terms, in force, it has the force of law.
(2) [Repealed, 2022, c. 10, s. 177]
(3) Nothing in the Taxation Agreement or in this Act limits any entitlement of the Nisga’a Nation, a Nisga’a Village or a Nisga’a government corporation to any benefit available to it under a federal law of general application.
Marginal note:Transfers of capital
(4) A transfer of Nisga’a capital, other than cash, between or among two or more of the Nisga’a Nation, Nisga’a Villages and Nisga’a government corporations, is not taxable under a federal law during the period that the Taxation Agreement, by its terms, is in force.
(5) [Repealed, 2022, c. 10, s. 177]
Marginal note:Not a treaty
(6) The Taxation Agreement does not form part of the Nisga’a Final Agreement, and it is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.
- 2000, c. 7, s. 14
- 2022, c. 10, s. 177
- Date modified: