T-0.1 - Act respecting the Québec sales tax

Section 541.47.6 Disposition versions

2011-04-01

541.47.6. The agreement must also provide

(1)  for the sharing, if any, between the Native community and the Government of the tax attributable to the Native community;

(2)  for the payment, under the conditions in the agreement, by the Government to the Native community of sums to which the Native community is entitled under the agreement in respect of the tax attributable to the Native community;

(3)  for the reimbursement by the Native community to the Government of any overpayments by the Government and for the right of the Government to set off any overpayments or advances against sums payable to the Native community in accordance with the agreement;

(4)  for the attribution to the Government of sums that represent

(a)  any share of the tax attributable to the Native community to which the Government is entitled as agreed, and

(b)  in the case of a band text that is harmonized with the text of law referred to in paragraph 1 of section 541.47.1, the portion of the total tax imposed under the band text that is not included in the tax attributable to the Native community;

(5)  subject to section 69.0.1 of the Tax Administration Act (chapter A-6.002), for the communication to the band council by the Minister of information held by the Minister for the purposes of the band text or of the text of law with which the band text is harmonized and for the communication to the Minister by the band council of information required for the purposes of the band text;

(6)  for the manner in which to render an account of the sums collected in accordance with the agreement;

(7)  for the undertaking by the Government, its departments, bodies and mandataries to comply with the obligations, including the payment of sums, imposed by the band text or by any other band text that is the subject of an agreement with the Government, to the extent that the Government, its departments, bodies and mandataries are subject to them in accordance with section 541.47.19, and for the undertaking of the Native community, its mandataries and subordinate bodies to comply with the obligations, including the payment of sums, imposed by the band text, by any other band text that is the subject of an agreement with the Government and by any other text of law with which they are harmonized;

(8)  for the manner in which to render an account of the payments made by the Government and the band council under paragraph 7;

(9)  for the procedure for the resolution of disputes relating to the application of the agreement;

(10)  for the conditions for amending the agreement;

(11)  for the conditions for the termination of the agreement, in particular if a provision of this Title or of the agreement has been violated;

(12)  for the measures that apply upon termination of the agreement;

(13)  for the date of coming into force of the band text; and

(14)  for the date of coming into force of the agreement.

2010, c. 25, s. 252; 2010, c. 31, s. 175.

2010-10-27

541.47.6. The agreement must also provide

(1)  for the sharing, if any, between the Native community and the Government of the tax attributable to the Native community;

(2)  for the payment, under the conditions in the agreement, by the Government to the Native community of sums to which the Native community is entitled under the agreement in respect of the tax attributable to the Native community;

(3)  for the reimbursement by the Native community to the Government of any overpayments by the Government and for the right of the Government to set off any overpayments or advances against sums payable to the Native community in accordance with the agreement;

(4)  for the attribution to the Government of sums that represent

(a)  any share of the tax attributable to the Native community to which the Government is entitled as agreed, and

(b)  in the case of a band text that is harmonized with the text of law referred to in paragraph 1 of section 541.47.1, the portion of the total tax imposed under the band text that is not included in the tax attributable to the Native community;

(5)  subject to section 69.0.1 of the Act respecting the Ministère du Revenu (chapter M-31), for the communication to the band council by the Minister of information held by the Minister for the purposes of the band text or of the text of law with which the band text is harmonized and for the communication to the Minister by the band council of information required for the purposes of the band text;

(6)  for the manner in which to render an account of the sums collected in accordance with the agreement;

(7)  for the undertaking by the Government, its departments, bodies and mandataries to comply with the obligations, including the payment of sums, imposed by the band text or by any other band text that is the subject of an agreement with the Government, to the extent that the Government, its departments, bodies and mandataries are subject to them in accordance with section 541.47.19, and for the undertaking of the Native community, its mandataries and subordinate bodies to comply with the obligations, including the payment of sums, imposed by the band text, by any other band text that is the subject of an agreement with the Government and by any other text of law with which they are harmonized;

(8)  for the manner in which to render an account of the payments made by the Government and the band council under paragraph 7;

(9)  for the procedure for the resolution of disputes relating to the application of the agreement;

(10)  for the conditions for amending the agreement;

(11)  for the conditions for the termination of the agreement, in particular if a provision of this Title or of the agreement has been violated;

(12)  for the measures that apply upon termination of the agreement;

(13)  the date of coming into force of the band text; and

(14)  for the date of coming into force of the agreement.

2010, c. 25, s. 252.