Statutes of Newfoundland and Labrador 2006 Chapter 18

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2004 cL-3.1
as amended

1. Subsection 2(1) of the Labrador Inuit Land Claims Agreement Act is amended by

(a) renumbering paragraph (a) as (a.1); and

(b) adding immediately before paragraph (a.1) the following:

(a) "Labrador Inuit Framework Taxation Agreement" means the Labrador Inuit Framework Taxation Agreement made on May 5, 2006 between Her Majesty in Right of Newfoundland and Labrador and the Nunatsiavut Government and amendments made to it;

2. The Act is amended by adding immediately after section 8.1 the following:

Application of municipal taxation to non-beneficiaries

8.2 (1) Notwithstanding that in accordance with subsections 3(4) and (5) of the Municipalities Act, 1999 an Inuit Community is no longer a municipality as defined in that Act, the Inuit Community Council for that Inuit Community may impose upon Persons other than Inuit who are resident in that Inuit Community a tax, assessment or levy described in Parts V and VI of the Municipalities Act, 1999 and in the Taxation of Utilities and Cable Television Companies Act.

(2) Where a tax, assessment or levy is imposed upon Persons other than Inuit under subsection (1), the Municipalities Act, 1999, Taxation of Utilities and Cable Television Companies Act and the Assessment Act shall apply to the Inuit Community Council imposing that tax, assessment or levy as if that Inuit Community Council was a council of a municipality as defined in the Municipalities Act, 1999.

(3) The Labrador Inuit Framework Taxation Agreement is ratified, given effect and declared valid and has the force of law during the period that it is in effect.

(4) The Labrador Inuit Framework Taxation Agreement does not form a part of the Labrador Inuit Land Claims Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.

Commencement

3. This Act comes into force on the date that an Inuit Community ceases to be a municipality in accordance with subsections 3(4) and (5) of the Municipalities Act, 1999.