B-9.84 Budget Implementation Act, 2000

beer, within the meaning assigned by section B.02.130 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

ale, stout, porter or malt liquor, within the meaning assigned by section B.02.131 of the Food and Drug Regulations, that contains more than 0.5% alcohol by volume;

wine, within the meaning assigned by section 2 of the Excise Act, 2001;

any beverage that contains more than 0.5% alcohol by volume, that is obtained from the distillation of grains, fruits or other agricultural products or from the distillation of beer or wine; and

any other beverage that contains a combination of any beverage referred to in paragraphs (a) to (d) that is suitable for human consumption and that contains more than 0.5% alcohol by volume. (boisson alcoolisée)

diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for use and is actually used as heating oil;

gasoline type fuels for use in internal combustion engines; and

propane gas. (carburant)

the expressions band and reserve have the meanings assigned by subsection 2(1) of the Indian Act; and

the expressions supply and taxable supply have the meanings assigned by subsection 123(1) of the Excise Tax Act.

tax under section 165 of the Excise Tax Act is not payable in respect of the supply because of the connection of the supply with the reserve and the application of section 87 of the Indian Act; or

tax under section 165 of the Excise Tax Act would not be payable in respect of the supply for the reasons set out in paragraph (a) if the recipient of the supply were eligible for exemption from taxation under section 87 of the Indian Act.

is valid only if approved by a majority of councillors present at a meeting of the council of a band that is duly convened;

does not come into force before it has been received by the Minister and an administration agreement has been entered into under subsection 26(1);

shall provide that the rates of tax under the by-law are those at which tax is imposed under subsections 165(1) and (3) of the Excise Tax Act;

may be made in respect of any matter arising out of or ancillary to the exercise of powers under this subsection; and

is not subject to the Statutory Instruments Act.

Part IX of, and Schedules V, VI and VII to, the Excise Tax Act apply for the purposes of the by-law as if the tax imposed under the by-law were imposed under section 165 of that Act;

Part IX of the Excise Tax Act applies for all other purposes as if the by-law were part of that Part and the tax imposed under the by-law were imposed under that Part;

the by-law applies as if Part IX of the Excise Tax Act were part of the by-law and tax imposed under that Part were imposed under the by-law;

for greater certainty,

any proceeding that could be taken under any other Act of Parliament in respect of the tax imposed under section 165 of the Excise Tax Act may be taken in respect of the tax imposed under the by-law.

subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;

the Attorney General of Canada may elect to prosecute the person by indictment where an offence under that provision of that Part may be prosecuted by indictment; and

the person is liable on conviction to the punishment provided for in that provision of that Part.