Indigenous and Northern Affairs committee  Thank you.

Indigenous and Northern Affairs committee  I'm happy to try to repeat what I said moments ago. The Department of Crown-Indigenous Relations is increasingly developing policy positions, for example, and expanding on the mandates we have at negotiation tables to recognize that treaties, rather than taking the full and final approach, or what used to be called the certainty approach, need space to evolve over time.

Indigenous and Northern Affairs committee  I think I understand what Mr. Battiste is saying. The way testimony at this committee unfolded, many of the Métis governments that are to be represented through this legislation, if passed, had a chance to speak at the front end, and now we're here, as government officials and as the negotiator for this bill, trying to speak to their interests and their perspectives.

Indigenous and Northern Affairs committee  I agree wholeheartedly with everything Ms. Redmond has said. The department has increasingly taken the position that treaties are intended to have the space to evolve over time as relationships evolve, and so, while it's absolutely accurate to say that the self-government treaties that are contemplated to be implemented by this legislation, if it is given royal assent, are entirely limited to self-government, as we've testified before, they are also intended to create space for further conversations over time.

Indigenous and Northern Affairs committee  I'm happy to speak to that. We've been coordinating with our Finance Canada colleagues. In the question, as I recall it, MP Idlout, what you were getting at was whether there was going to be a beneficial tax regime for the MNA in comparison to the Métis settlements as a result of the tax treatment agreement portion of the bill.

Indigenous and Northern Affairs committee  My understanding is that an application is made, in this case by the Métis settlements, to the CRA and/or Finance Canada to recognize them as a government and to give them those exemptions. Once you make that application, as my Finance colleagues have told me, those exemptions continue.

Indigenous and Northern Affairs committee  Thank you, Mr. Viersen. I'll start. Our counsel may have some comments to make. The tax treatment agreement section of this bill is very much standard for the types of bills that implement final agreements or treaties. To your first question, this does not get down to the individual level.

Indigenous and Northern Affairs committee  I'm happy to start, Mr. Viersen. My understanding is that this is a fairly standard provision. I know you know that's not an answer in and of itself. My understanding of the reason for this provision is that the tax exemptions these tax treatment agreements deal with are not constitutionally protected.

Indigenous and Northern Affairs committee  I'll add as well that it specifically says, “is not a treaty or a land claims agreement”, which I think is the response to your concern, Mr. Viersen.

Indigenous and Northern Affairs committee  I don't understand it to be my place to comment at the moment about potential amendments. I am happy to answer any questions about the provisions that we're discussing.

Indigenous and Northern Affairs committee  I'm not an expert on tax, so please let me know if you don't feel this sufficiently answers the question. I would say that certainly the concept of the tax treatment agreement captured here is not in any way intended to capture individuals' taxation. It's purely the taxation of the governing entity.

Indigenous and Northern Affairs committee  I don't personally know at this time.

Indigenous and Northern Affairs committee  These are time-limited agreements, and they deal specifically.... The intention is to give these governments the same tax exemptions we provide to other governments in Canada.

Indigenous and Northern Affairs committee  As you'll see, the intention behind 14, the next clause, is to clarify that those tax treatment agreements are not protected by the Constitution. They are simple side agreements to deal with the basic tax exemptions that we provide to other governments in this country. That is the scope of what these clauses consider.

Indigenous and Northern Affairs committee  The intention is that this is the mechanism to give that tax agreement effect. That's why it's included in the legislation.