Definition of 'First Nation law' expanded and Freshwater Fish Marketing Corporation removed from Schedule I

Plain-language summary · AI-assisted · not legal advice

Two changes have been made to the Federal-Provincial Fiscal Arrangements Act. First, the definition of 'First Nation law' now references additional subsections (39(1) and 40(1)) of the First Nations Goods and Services Tax Act, broadening the range of Indigenous tax laws that can be covered by administration agreements between Canada and provinces. Second, a not-yet-in-force amendment will remove the Freshwater Fish Marketing Corporation from Schedule I of the Act, which lists entities relevant to fiscal arrangements. Organizations involved in tax administration agreements with federal or provincial governments, particularly those touching on First Nations taxation, should be aware of the expanded definition. The removal of the Freshwater Fish Marketing Corporation from Schedule I is flagged as not yet in force.

Who this affects: provincial governments party to tax administration agreements · Indigenous governments with tax laws under the First Nations Goods and Services Tax Act · federal tax administrators · entities listed in Schedule I of the Act