14.4 Little Salmon/Carmacks First Nation shall not exercise its power to enact laws pursuant to 14.1.2 until the expiration of the three years following the Effective Date, unless otherwise agreed between:
14.4.1 Little Salmon/Carmacks First Nation and Canada with respect to the co-ordination of the exercise of Little Salmon/Carmacks First Nation and federal tax powers; and
14.4.2 Little Salmon/Carmacks First Nation and Yukon with respect to the co-ordination of the exercise of Little Salmon/Carmacks First Nation and Yukon tax powers.
Sections 14 and 15 of the Little Salmon/Carmacks First Nation Self-Government Agreement are amended as follows:
1. In 14.1.3, add "or with Canada" after "14.8".
2. Delete 14.3.
3. Delete 14.4.
4. In 14.5, delete "After the expiration of one year following the Effective Date, or at such earlier time as may be agreed by Canada and the Little Salmon/Carmacks First Nation,". In addition, in the French language version only of 14.5, replace "ces deux parties" with " Le Canada et la première nation de Little Salmon/Carmacks".
5. Delete 15.1.1.
6. Add, after 15.5:
15.6 For greater certainty, nothing in 15.1 to 15.5 shall be construed so as to prevent the application of section 149 of the Income Tax Act (Canada) to the Little Salmon/Carmacks First Nation or to a corporation referred to in 15.3.
15.7 The Little Salmon/Carmacks First Nation, or a trust, board, commission or similar body established by the Little Salmon/Carmacks First Nation, or a corporation wholly-owned by any such entity or by a combination thereof (each of which is referred to in this clause as the "claimant"), may claim a refund of any tax paid by the claimant under subsection 165 (1) or sections 212 or 218 of Part IX of the Excise Tax Act (Canada) that is not otherwise recoverable by the claimant under any law, to the extent that the property or service in respect of which the tax was paid was acquired by the claimant:
15.7.1 for consumption or use in the course of exercising the powers of government within Settlement Land authorized under this Agreement, Self-Government Legislation, its Settlement Agreement or Settlement Legislation; and
15.7.2 not for consumption, use or supply in the course of any business or other activity engaged in by the claimant for profit or gain.
15.8 A refund of tax under 15.7 will not be paid to a claimant referred to in that clause unless, at the time at which the tax is paid:
15.8.1 all of the claimant's real property and all or substantially all of the claimant's tangible personal property is, or is situated on, Settlement Land; and
15.8.2 the claimant does not engage in any business or other activity for profit or gain, other than a business or activity, engaged in by the claimant on Settlement Land, the primary purpose of which is to provide goods or services to the Little Salmon/Carmacks First Nation, Citizens, individuals resident on Settlement Land, or corporations wholly owned by the Little Salmon/Carmacks First Nation or by Citizens, or such other businesses or activities as the parties may from time to time agree.
15.9 A refund of tax under 15.7 will not be paid unless an application for the refund is filed with the Minister of National Revenue within four years after the tax is paid.
15.10 The provisions of Part IX of the Excise Tax Act (Canada) will apply, with such modifications as the circumstances require, in respect of claims under 15.7 and in respect of amounts paid as a refund under 15.7 as though the refund provided for under 15.7 were a rebate provided for under Division VI of that Part.
15.11 Unless otherwise defined in this Agreement, words used in 15.7 to 15.10 have the same meaning as in Part IX of the Excise Tax Act (Canada).
15.12 Notwithstanding any other provision of this Agreement, 15.7 to 15.11 shall not apply to tax that is paid or becomes payable before amendments to the Yukon First Nations Self-Government Act (Canada) which provide for the matters set out in 15.7 to 15.1.1 come into effect.
13.6.6 The provisions in 13.6.4 are interim provisions and shall expire eight years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. The eight year period may be extended for such further time as may be agreed to in writing by the Minister on behalf of Canada, the Minister on behalf of the Yukon and the Council on behalf of the Little Salmon/Carmacks First Nation.