Kitsumkalum Agreement-in-Principle
CHAPTER 20 - TAXATION
Direct Taxation
1.
The Kitsumkalum Government may make laws with respect to:
a)
Direct taxation of Kitsumkalum Members within Kitsumkalum Lands in order to raise
revenue for Kitsumkalum Government purposes; and
b)
the implementation of any taxation agreement between it and Canada or British
Columbia.
2.
The Kitsumkalum Government law-making authority under subparagraph 1.a) will not limit the
taxation powers of Canada or British Columbia.
3.
Any Kitsumkalum Law made under this Chapter or any exercise of power by the Kitsumkalum
Government, will be subject to and will conform with Canada’s international legal obligations
respecting taxation.
Tax Agreements
4.
From time to time, at the request of Kitsumkalum, Canada and British Columbia, together or
separately, may negotiate and attempt to reach agreements with the Kitsumkalum Government
with respect to:
a)
the extent to which the Direct taxation law-making authority of the Kitsumkalum
Government under subparagraph 1.a) may be extended to apply to Persons, other than
Kitsumkalum Members, within Kitsumkalum Lands; and
b)
the manner in which the Kitsumkalum Government law-making authority under
subparagraph 1.a), as extended by the application of subparagraph 4(a), will be
coordinated with existing federal or provincial tax systems, including:
i)
the amount of tax room that Canada or British Columbia may be prepared to
vacate in favour of taxes imposed by the Kitsumkalum Government; and
ii)
the terms and conditions under which Canada or British Columbia may
administer, on behalf of the Kitsumkalum, taxes imposed by the Kitsumkalum
Government.
Real Property Tax Coordination Agreement
5.
Before the Final Agreement, Kitsumkalum and British Columbia will negotiate and attempt to
reach agreement on:
a)
Kitsumkalum’s authority to impose property taxes on Persons who are not Kitsumkalum
Members in relation to those Persons’ ownership or occupation of Kitsumkalum Lands;
and
b)
the coordination of the exercise of the Kitsumkalum taxation authority with British
Columbia’s tax systems.
Page 115 of 140