Section 87 Restored; Maa‑nulth Lands Added

Summary#

This notice records two kinds of changes involving three modern treaty agreements in British Columbia. It adds a few parcels to the Maa‑nulth lands and it restores the tax exemption known as section 87 of the Indian Act for people and former‑reserve lands under the Maa‑nulth First Nations Final Agreement, the Tla’amin Final Agreement, and the Tsawwassen First Nation Final Agreement on the dates shown below.

What it does#

• Adds specific parcels to the Maa‑nulth land holdings of the Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations:
  • Became Maa‑nulth lands on September 14, 2021: District Lot 1610, Rupert District (Mission Island) and Lot 5, District Lot 1612, Rupert District, Plan 3840.
  • Became Maa‑nulth lands on October 19, 2022 (the “Walters Cove Resort Parcels”): Parcel Identifier 006-150-870 (Lot 2, District Lot 1612, Plan 3840), Parcel Identifier 001-096-176 (Lot 13, District Lot 1647, Plan 3840), and Parcel Identifier 001-096-168 (Lot 14 of Lot 1647, Walters Island, Plan 3840).
  • The Gazette includes a map for illustration but says the map is not an official legal boundary.
• Reinstates the federal tax exemption in each agreement by adding provisions that say section 87 of the Indian Act applies:
  • For the Maa‑nulth First Nations Final Agreement, the reinstatement took effect on June 23, 2023. The change says the tax exemption applies to Maa‑nulth treaty beneficiaries who are registered under the Indian Act and to former reserve lands listed in the agreement, but only while section 87 itself remains law. The Maa‑nulth may enter tax agreements with Canada or British Columbia that limit this application.
  • For the Tla’amin Final Agreement, the reinstatement also took effect on June 23, 2023, with similar limits and a note that the Nation may agree with Canada or British Columbia to limit how the exemption applies.
  • For the Tsawwassen First Nation Final Agreement, the reinstatement took effect on March 27, 2023, and the changes include related clause renumbering and the same kinds of conditions and possible limiting agreements.

Who's affected#

• Members and citizens of the Ka:’yu:’k’t’h’/Che:k’tles7et’h’ First Nations, the Tla’amin Nation, and the Tsawwassen First Nation — especially those who are registered as “Indians” under the Indian Act.
• People who live on, own, or do business on the named former reserve parcels that were added to Maa‑nulth lands.
• Federal and provincial governments (Canada and British Columbia) because the notices refer to possible tax agreements between the First Nations and these governments.
• Other parties who deal with taxes or property on these lands (for example, businesses selling goods or services to eligible individuals). If it is unclear whether a specific person or transaction is covered, the Gazette text notes conditions and possible limits.

Why it matters#

• Restoring section 87 of the Indian Act can change whether certain goods, services or transactions are exempt from federal tax for eligible people and lands. That affects take‑home costs, business billing, and government tax administration in practical ways.
• Adding land parcels to a First Nation’s holdings changes who has control or legal title over those parcels. That can affect local land use, development, and which laws or tax rules apply there.
• The changes include limits: the exemption only applies while section 87 of the Indian Act remains in force, and First Nations can agree with Canada or BC to limit how the exemption applies. This means the scope of the tax exemption may vary by agreement and over time.