The Nisga’a Nation Taxation Agreement, signed in May 2000, is a side agreement to the Nisga’a Final Agreement. The Taxation Agreement details tax provisions additional to the Final Agreement, such as the exemption on income and goods and services taxes for local governments. In particular, these exemptions can apply to the Nisga’a Lisims Government and Nisga’a Village Governments. The Taxation Agreement also confines the taxing power of the Nisga’a Lisims Government to Nisga’a citizens on Nisga’a lands. |