10 May 1999 GST/HST Interpretation 11872-2 - Application of the GST/HST to the Operations of a Band Empowered Entity

Thank you for your letter of January 5, 1999, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of the XXXXX[.]

You have requested a determination that the entity, XXXXX XXXXX be considered a band empowered entity as described in Technical Information Bulletin B-039R GST Administrative Policy: Application of GST to Indians (TIB039R).

You have provided us with the a copy of the XXXXX[.] Note that although the various documents refer to XXXXX, and XXXXX it is apparent that these references pertain to the same person. However, given that the constitution and bylaw and the subsequent XXXXX acceptance of the constitution and bylaw refers to XXXXX, I will accept this as the legal name of the organization at the time of implementation. Please ensure that our records, including the database, are updated to reflect the current legal name of the organisation.

These above noted documents provide that:

•   XXXXX is an incorporated body established through a XXXXX XXXXX of the XXXXX that have entered into service delivery agreements.

•   the XXXXX[.]

•   the XXXXX shall have the full and complete management, control and disposal of the affairs, property and funds of XXXXX has territorial jurisdiction on XXXXX which have initially been approved by the XXXXX to receive child welfare services from XXXXX and which have in effect a resolution of the band agreeing to the provision of child welfare services by the XXXXX[.]

•   the objects of XXXXX include:

•   to operate in all respects as a XXXXX within the meaning of any and all statutes of the XXXXX and regulations thereunder;

•   to plan, develop, deliver, co-ordinate and administer services for children and families including guidance, counseling, support and other services to children and families;

•   to do all things necessary for the protection of children;

and

•   to provide appropriate residential placements for children requiring such placements.

Based on the information provided, we determine that the XXXXX XXXXX a band empowered entity with a presence on reserve as defined in TIB039R.