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| This Act is current to October 8, 2024 | |||
| See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force. |
Despite the above date, the Schedule to the Act, including the Map of Nisg̱a'a Lands and the Appendices, is current to May 11, 2000. See "Amending Agreements" for amendments to the Schedule.
WHEREAS the reconciliation between the prior presence of aboriginal peoples and the assertion of sovereignty by the Crown is of significant social and economic importance to all British Columbians;
AND WHEREAS Canadian courts have stated that this reconciliation is best achieved through negotiation and agreement, rather than through litigation or conflict;
AND WHEREAS the Nisg̱a'a Nation, Canada and British Columbia have negotiated the Nisg̱a'a Final Agreement to achieve this reconciliation, and to establish a new relationship among them;
AND WHEREAS the Nisg̱a'a Final Agreement requires that British Columbia enact settlement legislation to give effect to the Nisg̱a'a Final Agreement;
THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 (1) In this Act, "Nisg̱a'a Final Agreement" means the Nisg̱a'a Final Agreement among the Nisg̱a'a Nation, Her Majesty the Queen in right of Canada and Her Majesty the Queen in right of British Columbia set out in the Schedule and includes
(a) that agreement as it is given effect by an Act of Canada, and
(b) amendments made in accordance with that agreement.
(2) If a word or expression used in this Act is defined in the Nisg̱a'a Final Agreement, the word or expression has the same meaning in this Act as in the Nisg̱a'a Final Agreement, unless the context requires otherwise.
Part 1 — Settlement Legislation
2 The Nisg̱a'a Final Agreement is a treaty and a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.
3 (1) The Nisg̱a'a Final Agreement is approved, given effect, declared valid and has the force of law.
(2) Without limiting subsection (1), a person or body has the powers, rights, privileges and benefits conferred on the person or body by the Nisg̱a'a Final Agreement and must perform the duties and is subject to the liabilities imposed on the person or body by the Nisg̱a'a Final Agreement.
(3) Nothing in this Act that makes provision for a matter that is already provided for in the Nisg̱a'a Final Agreement in any way limits this section.
4 The Lieutenant Governor in Council may authorize a member of the Executive Council to sign the Nisg̱a'a Final Agreement.
5 The Nisg̱a'a Final Agreement is binding on, and can be relied on by, all persons.
(2) The Nisg̱a'a Nation owns the estate in fee simple, as set out in the Lands Chapter of the Nisg̱a'a Final Agreement, in the following lands:
(a) the Nisg̱a'a Lands identified in paragraphs 1 and 2 of the Lands Chapter of the Nisg̱a'a Final Agreement;
6.1 (1) In this section, "Taxation Agreement" means the Taxation Agreement, referred to in paragraphs 21 to 23 of the Taxation Chapter of the Nisg̱a'a Final Agreement, which agreement was tabled in the Legislative Assembly on November 30, 1998, and includes an amendment to the Taxation Agreement, made in accordance with the terms of the Taxation Agreement, if the amending agreement setting out the amendment
(a) is substantially in the form approved by the Lieutenant Governor in Council, and
(b) has been signed by the parties and published under subsection (5).
(2) The Taxation Agreement continues in effect and remains valid and its provisions have the force of law during the period they are in effect.
(3) The minister charged with the administration of the Financial Administration Act is authorized to enter into an agreement amending the Taxation Agreement and may sign the amending agreement before or after it has been approved by the Lieutenant Governor in Council.
(4) As provided in paragraphs 21 and 22 of the Taxation Chapter of the Nisg̱a'a Final Agreement, the Taxation Agreement does not form part of the Nisg̱a'a Final Agreement and is not a treaty or land claims agreement within the meaning of section 25 or 35 of the Constitution Act, 1982.
(5) The minister must publish in the Gazette the Taxation Agreement and any agreement amending the Taxation Agreement.
7 (1) The minister responsible for fisheries has the authority, on behalf of Her Majesty the Queen in right of British Columbia, to enter into the Harvest Agreement described in the Fisheries Chapter of the Nisg̱a'a Final Agreement.
(2) The Harvest Agreement does not form part of the Nisg̱a'a Final Agreement and it is not a treaty or land claims agreement within the meaning of section 25 or 35 of the Constitution Act, 1982.
8 (1) If, in any judicial or administrative proceeding, an issue arises in respect of
(a) the interpretation or validity of the Nisg̱a'a Final Agreement, or
(b) the validity or applicability of any settlement legislation or any Nisg̱a'a law
the issue must not be decided until the party to the proceeding raising the issue has properly served notice on the Attorney General of British Columbia, the Attorney General of Canada and the Nisg̱a'a Lisims Government.
(2) The notice required under subsection (1) must
(a) describe the judicial or administrative proceeding in which the issue arises,
(b) state whether the issue arises in respect of the matters referred to in subsection (1) (a) or (b) or both,
(c) state the day on which the issue is to be argued,
(d) give particulars necessary to show the point to be argued, and
(e) be served at least 14 days before the day of argument unless the court or tribunal authorizes a shorter notice.
(3) In any judicial or administrative proceeding to which subsection (1) applies, the Attorney General of British Columbia, the Attorney General of Canada and the Nisg̱a'a Lisims Government may appear and participate in the proceeding as parties with the same rights as any other party to the proceeding.
(4) The Judicial Review Procedure Act applies to an application for judicial review under the following provisions of the Nisg̱a'a Final Agreement as if the decision under review were made pursuant to a statutory power of decision as defined in that Act:
(a) paragraph 17 of the Nisg̱a'a Government Chapter;
9 The Lieutenant Governor in Council may make orders and regulations that the Lieutenant Governor in Council considers necessary or advisable for the purpose of carrying out any of the provisions of the Nisg̱a'a Final Agreement.
10 (1) The Lieutenant Governor in Council may authorize any member of the Executive Council, on behalf of Her Majesty the Queen in right of British Columbia, to enter into an agreement that is contemplated by the Nisg̱a'a Final Agreement.
(2) Subsection (1) does not apply to the Harvest Agreement referred to in section 7 or to agreements referred to in section 43 of the Environmental Assessment Act.
Part 2 — Property Taxation Before 2025 Taxation Year
10.01 In this Part:
"improvements" has the same meaning as in the Assessment Act;
"land" has the same meaning as in the Assessment Act;
"non-citizen" means a person who is not a Nisg̱a'a citizen;
"property tax agreement" means the Real Property Tax Co-ordination Agreement, dated for reference July 31, 2014, between Her Majesty the Queen in right of the Province of British Columbia and the Nisg̱a'a Nation, including Schedules A and B attached to the Real Property Tax Co-ordination Agreement and any amendments to the Real Property Tax Co-ordination Agreement that are made in accordance with its terms and published under section 10.07;
"Provincial Requisitioning Authority" has the same meaning as in the property tax agreement;
"real property" means land or improvements, or both, located within Nisg̱a'a Lands or an interest in land or improvements, or both, located within Nisg̱a'a Lands;
"real property taxes" means taxes imposed on the basis of the value of real property.
10.011 Part 2 applies for the purposes of a taxation year before the 2025 taxation year.
10.02 Without limiting any provision of this Act, the Nisg̱a'a Lisims Government may, by law, in accordance with the terms of the property tax agreement,
(a) impose real property taxes on non-citizens, in respect of their interests in real property, and
10.03 Interests in real property are exempt from taxes under
(a) the School Act, and
(b) except to the extent provided in Article 5.8 of the property tax agreement, the Taxation (Rural Area) Act.
10.031 (1) The Nisg̱a'a Lisims Government may, by law, provide exemptions for Nisg̱a'a citizens from real property taxes imposed or collected by the government or by the Nisg̱a'a Lisims Government in relation to the ownership or occupation of real property.
(2) A law enacted under subsection (1) does not apply in respect of real property taxes imposed for a taxation year unless the law comes into force on or before October 31 in the preceding calendar year.
10.04 If the Nisg̱a'a Lisims Government imposes a real property tax specifically for the purpose of collecting the amount required to pay a requisition from a Provincial Requisitioning Authority and, under the enactment authorizing the requisition, if the requisition were received by a municipality, the municipality would be entitled to an administration fee for collecting tax to pay the requisition, the Nisg̱a'a Lisims Government is entitled to an administration fee in an amount determined as if the requisition had been received by a municipality.
10.05 In accordance with the property tax agreement, the minister charged with the administration of the Financial Administration Act may pay to the Nisg̱a'a Nation for a taxation year, from amounts appropriated for the purpose, the amount described as the "Excess Amount" in Article 12.3 of the property tax agreement.
10.06 The Municipal Finance Authority Act does not apply in relation to Nisg̱a'a Lands.
10.07 The minister must publish in the Gazette
(a) the property tax agreement, and any amendment to it, and
(b) if the property tax agreement is terminated in accordance with its terms, notice of the termination.
10.08 Section 5 of the Offence Act does not apply in relation to this Part.
Part 3 — Property Taxation In and After 2025 Taxation Year
71 In this Part:
"amount owing", in relation to the Nisg̱a'a Lisims Government, means an amount of property taxes, together with any applicable interest or penalties, owing to the Nisg̱a'a Lisims Government;
"non-citizen" means a person, other than a Nisg̱a'a citizen, who holds an interest in real property within Nisg̱a'a Lands;
"property taxes" means taxes, imposed on any basis, in relation to real property, including, without limitation, any of the following:
(a) the value of land or the value of improvements on or in the land, or both;
(b) a single amount for each parcel of land;
(c) a single amount for the taxable area of a parcel of land;
(d) a single amount for the taxable frontage of a parcel of land;
"real property tax agreement" means an agreement referred to in section 74 (1) [real property tax agreement], including any amendments to the agreement that are made in accordance with the agreement's terms and published under section 74 (2);
"real property tax law" means a law of the Nisg̱a'a Lisims Government
(a) enacted under section 75 (1) [authority to impose property taxes] by which property taxes are imposed on the interests of non-citizens in real property within Nisg̱a'a Lands, or
(b) enacted under the Nisg̱a'a Final Agreement by which property taxes are imposed on the interests of Nisg̱a'a citizens in real property within Nisg̱a'a Lands.
72 Part 3 applies for the purposes of the 2025 taxation year and each subsequent taxation year.
73 Despite any other Act, property taxes may not be imposed on interests in real property within Nisg̱a'a Lands except under this Act or the Nisg̱a'a Final Agreement.
74 (1) On the written request of the Nisg̱a'a Nation, the minister must make all reasonable efforts to negotiate and attempt to reach an agreement with the Nisg̱a'a Nation in relation to the following:
(a) the authority of the Nisg̱a'a Lisims Government to impose property taxes on the interests of non-citizens in real property within Nisg̱a'a Lands;
(b) the interests in real property to which the authority referred to in paragraph (a) applies.
(2) The minister must publish in the Gazette a real property tax agreement referred to in subsection (1) and, if the real property tax agreement is amended or terminated in accordance with its terms, notice of its amendment or termination.
75 (1) If the Nisg̱a'a Nation has entered into a real property tax agreement, the Nisg̱a'a Lisims Government may, by law and in accordance with the terms of that agreement, impose property taxes on the interests of non-citizens in real property within Nisg̱a'a Lands.
(2) Property taxes imposed under a law of the Nisg̱a'a Lisims Government are deemed to have been imposed on January 1 of the year in which the law is enacted, unless expressly provided otherwise by the law under which they are imposed.
76 (1) A real property tax law enacted under section 75 (1) must do all of the following:
(a) specify the basis on which a property tax is imposed;
(b) set the rate or amount of a property tax;
(c) provide for the collection of a property tax;
(d) provide for a tax roll and establish a procedure to correct and update the tax roll;
(e) provide for the preparation and delivery of notices to each person named in the tax roll and, on request of a holder of a registered charge, to the holder of the charge;
(f) specify the grounds on which complaints may be made and establish procedures for hearing and determining those complaints;
(g) establish procedures for refunding overpayment of property tax;
(h) include a requirement that, on request by any person, the administrator of the tax must give to the person a certificate containing the following information:
(i) the amount of unpaid taxes imposed in relation to specified property;
(ii) any applicable penalties and interest;
(iii) the name of the person who owes the unpaid taxes;
(iv) if the specified property has been sold or forfeited, the time, if any remaining, for redemption and the amount required to redeem it;
(i) include a requirement that, on demand and without charge, the administrator of the tax must give the registered owner of real property and any other person named in the tax roll in relation to the real property whichever of the following is applicable to the property:
(i) a written statement showing the amount of all unpaid property taxes;
(ii) a certificate that all property taxes, interest and penalties imposed in relation to the real property identified in the certificate have been fully paid.
(2) A certificate issued under subsection (1) (h) is evidence of the debt of the person named in the certificate.
(3) Without limiting subsection (1), a real property tax law enacted under section 75 (1) may do anything the Nisg̱a'a Lisims Government considers necessary for the administration and enforcement of the property tax imposed under the law, including, without limitation, any of the following:
(a) provide exemptions from property taxes imposed by the Nisg̱a'a Lisims Government;
(b) provide for grants to offset amounts of property taxes payable by noncitizens;
(c) require a non-citizen who is the registered owner of property to provide information respecting the property;
(d) specify information respecting real property, or interests in real property, that is liable to valuation, classification or taxation that may or must be provided by a person and the manner in which the information may or must be provided;
(e) provide for the imposition of penalties and interest in relation to
(i) property taxes paid after the due date established by the law, or
(ii) the failure by a person to provide information required by the law to be provided;
(f) provide for the recovery of property taxes and penalties and interest imposed in relation to property taxes.
(4) If, under subsection (3) (e), a real property tax law provides for the imposition of interest, the law must establish the interest rate and the manner of calculating interest.
(5) In making a real property tax law, the Nisg̱a'a Lisims Government may
(a) make different provisions for different persons, places, things or circumstances or for different classes of persons, places, things or circumstances, and
(b) establish different classes of persons, places, things or circumstances.
77 (1) If a real property tax law enacted under section 75 (1) imposes property taxes on the basis of property value, the law must either
(a) adopt the Assessment Act and the regulations under it, in their entirety and as amended from time to time, for the purposes of valuing and classifying interests in real property within Nisg̱a'a Lands, or
(b) establish a complete system for the purpose of valuing interests in real property within Nisg̱a'a Lands.
(2) If, under subsection (1) (a), a real property tax law adopts the Assessment Act and the regulations under it, the following enactments apply in their entirety and as amended from time to time for the purposes of assessing and taxing interests in real property within Nisg̱a'a Lands:
(a) the Manufactured Home Tax Act and the regulations under it;
(b) the Tourist Accommodation (Assessment Relief) Act and the regulations under it.
"assessment" means, as the context requires,
(a) an assessment as defined in section 1 (1) of the Assessment Act, or
(b) an assessment under a real property tax law that provides for a valuation of real property, a classification of real property corresponding to a classification under the Assessment Act, or both;
means the British Columbia Assessment Authority.
(a) a real property tax law establishes a complete system for the purpose of valuing interests in real property within Nisg̱a'a Lands,
(b) the Nisg̱a'a Nation enters into an agreement with the authority under which the authority prepares an assessment roll for the Nisg̱a'a Nation,
(c) the real property tax law provides for the application of the Assessment Act for the purpose of making a complaint against the assessment roll, and
(d) a complaint against the assessment roll can be made on one or more of the grounds set out in section 32 (1) (a) to (e) [complaints respecting completed assessment roll] of the Assessment Act.
(3) For the purposes of subsection (2) (d) of this section, a complaint may be made against the assessment roll on a ground set out in section 32 (1) (c), (d) or (e) of the Assessment Act only if the real property tax law provides for the following, as applicable:
(a) the valuation of real property in the same manner as the valuation of property under Part 3 [Valuation] of the Assessment Act;
(b) the classification of at least 2 classes of real property in the same manner as the classification of real property under Part 3 of the Assessment Act;
(c) an exemption from assessment or taxation that is the same as, or substantially similar to, an exemption from assessment or taxation under another enactment.
(4) The following provisions of the Assessment Act apply in respect of an assessment roll of the Nisg̱a'a Lisims Government prepared under an agreement referred to in subsection (2) (b) of this section:
(a) sections 10 [errors and omissions in completed assessment roll], 11 [validity as confirmed by review panel], 12 [supplementary roll] and 13 (2) [complaint in respect of supplementary assessment roll];
(b) Part 4 [Property Assessment Review Panels];
(c) Part 5 [Property Assessment Appeal Board];
(d) Part 6 [Appeals to the Board from Review Panel Decisions];
(e) Part 7 [References and Stated Cases on Appeal];
(f) section 67 [open hearings].
(5) In applying a provision of the Assessment Act referred to in subsection (4), without limiting the necessary changes,
(a) a reference to an assessment roll in the provision is to be read as a reference to, as applicable,
(i) an assessment roll completed under an agreement referred to in subsection (2) (b) of this section,
(ii) an assessment roll referred to in subparagraph (i) that has been revised or amended in accordance with section 10 or 42 [amendment of assessment roll] of the Assessment Act as those sections apply for the purposes of this section, or
(iii) an assessment roll prepared under an agreement referred to in subsection (2) (b) of this section in accordance with section 12 of the Assessment Act as that section applies for the purposes of this section,
(b) a reference to an owner in the provision is to be read as a reference to a person whose interests in real property within Nisg̱a'a Lands are subject to assessment by the Nisg̱a'a Lisims Government,
(c) a reference to land or improvements or both in the provision is to be read as a reference to the interests in real property, within Nisg̱a'a Lands, that are subject to assessment by the Nisg̱a'a Lisims Government,
(d) a reference to an assessment in the provision is to be read as a reference to an assessment as defined in subsection (1) of this section, and
(e) a reference to actual value or assessed value in the provision is to be read as a reference to value in accordance with a real property tax law.
79 The Nisg̱a'a Lisims Government may, by law and to the extent authorized by the real property tax agreement, delegate the Nisg̱a'a Lisims Government's authority under this Act, including its law-making authority.
80 (1) In this section, "local authority" has the same meaning as in section 1 of the Schedule to the Community Charter.
(2) The following interests in real property within Nisg̱a'a Lands are exempt from taxation by the Nisg̱a'a Lisims Government:
(a) interests in real property vested in or held by the government or its agent;
(b) interests in real property vested in or held by a local authority;
(c) interests in real property vested in or held by the government or its agent jointly with a local authority;
(d) interests in real property vested in or held by a local authority jointly with another local authority.
81 (1) This section applies in relation to a real property tax law enacted under section 75 (1).
(2) If a real property tax law authorizes a tax sale, by public auction, of the fee simple or leasehold interest in real property, the law must provide for the giving of advance notice of the tax sale to all of the following:
(a) each person named in the tax roll in relation to the interest in real property subject to the tax sale;
(b) each person who holds a registered lien or charge on land subject to the tax sale;
(c) each person who is a registered owner of the interest in real property subject to the tax sale.
(3) If a real property tax law authorizes a tax sale, by public auction, or provides for forfeiture of the fee simple or leasehold interest in real property, the law must provide for both of the following:
(a) a right of redemption on payment of an amount owing by or on behalf of the person whose property is to be sold or forfeited;
(b) in the case of a sale, payment, by the Nisg̱a'a Nation to the person who was the registered owner of the property at the time of the sale, of the proceeds of the sale less all of the following:
(i) the total amount of costs in relation to the sale;
(iii) amounts that are owing to creditors with priority over the registered owner;
(iv) amounts of unpaid fees referred to in section 82 (2) (b).
82 (1) In this section, "fee" means a fee imposed under a law of the Nisg̱a'a Lisims Government or a Nisg̱a'a Village Government for work done or services provided to real property within Nisg̱a'a Lands.
(2) A real property tax law of the Nisg̱a'a Lisims Government may provide that a fee
(a) may be collected in the same manner as property taxes, and
(b) if unpaid, may be recovered in the same manner as an amount owing.
83 A real property tax law may provide that remedies available to the Nisg̱a'a Lisims Government for the recovery of an amount owing to the Nisg̱a'a Lisims Government or the recovery of a fee, as defined in section 82 (1), owing to the Nisg̱a'a Lisims Government or a Nisg̱a'a Village Government may be exercised separately, concurrently or cumulatively.
84 (1) A law of the Nisg̱a'a Lisims Government or a Nisg̱a'a Village Government may establish circumstances in which the applicable Nisg̱a'a Government may discontinue providing a utility or other service to specific real property or a specific person within Nisg̱a'a Lands
(a) because of unpaid property taxes or fees in relation to the service, or
(b) because of non-compliance with the rules established by Nisg̱a'a law or contract respecting the use of the service.
(2) A law under subsection (1)
(a) must provide for giving reasonable notice before the service is discontinued, and
(b) in relation to a discontinuation under subsection (1) (b), must include provision for the persons affected by the discontinuation to have an opportunity to make representations to the Nisg̱a'a Lisims Government or the Nisg̱a'a Village Government, as applicable.
85 (1) This section applies in relation to the Nisg̱a'a Lisims Government for a taxation year in which the Nisg̱a'a Lisims Government provides to persons resident within Nisg̱a'a Lands a grant in place of a grant under the Home Owner Grant Act.
"eligible grant amount" means the lesser of the following:
(a) the total of all amounts each of which is an amount of a grant that a person resident on Nisg̱a'a Lands would have been entitled to apply for and receive under the Home Owner Grant Act had that person's interest in land and improvements within Nisg̱a'a Lands been subject to taxation under the School Act;
(b) the total of all amounts each of which is an amount of a grant that the Nisg̱a'a Lisims Government provides to a person resident within Nisg̱a'a Lands in place of a grant under the Home Owner Grant Act;
"school tax amount" means the total of all amounts each of which is an amount of taxes that would have been payable by the person resident on Nisg̱a'a Lands under the School Act had that person's interest in land and improvements within Nisg̱a'a Lands been subject to taxation under the School Act.
(3) In accordance with the real property tax agreement, the minister charged with the administration of the Financial Administration Act may pay, out of the consolidated revenue fund, to the Nisg̱a'a Nation for a taxation year the amount, if any, by which the eligible grant amount exceeds the school tax amount.
86 The Municipal Finance Authority Act does not apply in relation to Nisg̱a'a Lands.
88 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations in respect of any matter necessary for more effectively bringing into operation the provisions of this Part and for facilitating the transition from taxation by the Nisg̱a'a Lisims Government under Part 2 of this Act to taxation by the Nisg̱a'a Lisims Government under Part 3 of this Act.
(3) A regulation under subsection (2) may be made retroactive to a date not earlier than the date this section comes into force, and if made retroactive is deemed to have come into force on the specified date.
(4) The authority to make or amend a regulation under subsection (2), but not the authority to repeal a regulation under that subsection, ends on December 31, 2025.
Contents | Sections 1-70 | Schedule - Table of Contents | Preamble | Chapter 1 | Chapter 2 | Chapter 3 | Chapter 4 | Chapter 5 | Chapter 6 | Chapter 7 | Chapter 8 | Chapter 9 | Chapter 10 | Chapter 11 | Chapter 12 | Chapter 13 | Chapter 14 | Chapter 15 | Chapter 16 | Chapter 17 | Chapter 18 | Chapter 19 | Chapter 20 | Chapter 21 | Chapter 22 | Schedule - Map of Nisg̱a'a Lands | Appendix - Contents | Appendix - Introduction | Appendix A | Appendix B | Appendix C | Appendix D | Appendix E | Appendix F | Appendix G | Appendix H | Appendix I | Appendix J | Appendix K | Appendix L | Appendix M
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