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Secrétariat aux affaires autochtones

AGREEMENT ON FISCAL MATTERS
RELATED TO TOBACCO, PETROLEUM
AND ALCOHOL PRODUCTS


PETROLEUM AND ALCOHOL PRODUCTS



Object:

  • Principles and procedures to define the relationship between the parties in fiscal matters regarding tobacco, petroleum and alcohol products.
  • Taxes covered:
    • tax on tobacco;
    • tax on petroleum products;
    • tax on alcoholic beverages;


Principles:
  • Establishment, by Kahnawake, of a regulatory framework for the supply and sale of special products on the territory.
  • Establishment, by Kahnawake, of a single supply system for all special products sold on the territory.
  • Special products sold on the territory to non-Mohawks: to be legally obtained from sources acceptable to the parties.
  • Supply of special products outside the territory: subject to the applicable taxes.
  • Remittance to Kahnawake:
      1. Remittance, by the Minister of Revenue, of the proceeds of the specific taxes collected in advance on special products supplied on the territory to Mohawks for personal use or consumption;
      2. No reimbursement of any specific tax, by Québec, to an individual or merchant.

  • Possible deduction, from the remittance to Kahnawake, of an amount corresponding to the cost of the identification-card system.


Assessment Mechanisms:
  • Discrepancies between the retail price of special products supplied on the territory and market prices must not be attributable to the application of the Agreement.
  • Joint monitoring of general price structure.
  • Regular exchange of information to evaluate the implementation of the Agreement, without endangering the confidentiality of the information.


Liaison Committee:
  • Creation of a liaison committee, composed of an equal number of representatives from both parties and responsible for supervising the application of the Agreements and making joint recommendations concerning any matter relative to the implementation thereof.


Implementation:
  • Commitment by the parties to take, as quickly as possible, all measures necessary to implement the Agreement.
Signature gouvernementale
Secrétariat aux affaires autochtones
905, avenue Honoré-Mercier, 1er étage - Québec (Qc)  G1R 5M6 - 418 643-3166
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