Taxation and Cultural Heritage

Article 18: Taxation

Part 18.1: General Rules

18.1.1 There shall be no federal or territorial tax or municipal government tax of any kind or nature whatsoever, or similar charges exigible in respect of the payment to or receipt by Makivik, the MDO or the Nunavik Inuit Trust, of the following amounts paid by the Government of Canada pursuant to this Agreement:

1. any capital transfer referred to in Article 16;

2. any implementation monies or funds referred to in Article 23.

18.1.2 Subject to section 18.1.1, tax laws of general application shall apply to Makivik, a MDO, the Nunavik Inuit Trust or any other recipient of a portion of the capital transfer, and to the recipient of any capital or income from Makivik, a MDO or the Nunavik Inuit Trust.

18.1.3 Nunavik Inuit Lands shall be deemed not to be reserves for the purposes of s. 87 of the Indian Act, R.S.C. 1985, c.I-5.

Part 18.2: Income From Nunavik Inuit Lands and Depreciable Property

18.2.1 All profits, rents, royalties and other revenues or gain derived from Nunavik Inuit Lands shall be taxable under laws of general application except as otherwise provided in this Agreement.

Acquisition Cost of Lands

18.2.2 The cost of acquisition to a Nunavik Inuk, to Makivik or a MDO of any real property acquired under this Agreement, other than depreciable property, shall, for the purposes of the Income Tax Act, be deemed to be an amount equal to the fair market value thereof at the earlier of:

1. the time at which title to such property is registered in the name of the Nunavik Inuk, Makivik or the MDO; or

2. the time at which any right or interest in such property is acquired by the Nunavik Inuk, Makivik or the MDO.

Disposition of Lands

18.2.3 Where any real property acquired under this Agreement, other than depreciable property, is disposed of by Makivik or the MDO (the "transferor")

1. to a Nunavik Inuk (the "transferee"), and such real property has not previously been disposed of by Makivik or the MDO to another Nunavik Inuk, or

2. within ten years of the vesting of such property in Makivik or the MDO, by Makivik or that MDO to another MDO (the "transferee"),

the real property shall, for the purpose of the Income Tax Act, be deemed to have been disposed of by the transferor for proceeds of disposition equal to the greater of the amount that would otherwise be the proceeds of disposition and the adjusted cost base to the transferor of the real property at that time, and to have been acquired by the transferee at a cost equal to the amount at which it was deemed to have been disposed.

Disposition of Depreciable Property

18.2.4 The rules of sections 18.2.2 and 18.2.3 shall apply to depreciable property with such modifications as the circumstances require.

Article 19: Real Property Taxation

Part 19.1: Definitions

19.1.1 In this Article:

"real property taxation"

means any tax, levy, charge or other assessment against lands imposed for local government services or improvements including for schools and water;

"personal property"

means chattels real and personal, including all choses in action and choses in possession.

Part 19.2: General Provisions

19.2.1 Subject to this Article, no federal, territorial, provincial or municipal charge, levy or tax of any kind whatsoever shall be assessable or payable on the value or assessed value of Nunavik Inuit Lands and, without limiting the generality of the foregoing, no capital, wealth, realty, school, water or business tax shall be assessable or payable on the value or assessed value of Nunavik Inuit Lands.

19.2.2 Subject to section 19.2.4, Nunavik Inuit Lands on which improvements have been made shall be subject to real property taxation under laws of general application. Notwithstanding, where an improvement has been constructed, and an area of land for that improvement has not been demised, the assessor may assign an area no greater than four times the total ground area of the improvements.

19.2.3 For the purpose of section 19.2.2, improvements do not include:

1. improvements which result from government or public activity;

2. any non-commercial structure associated with wildlife harvesting, including cabins, camps, tent frames, traps, caches, and weirs; or

3. any non-commercial structure associated with any other traditional activity.

19.2.4 Nunavik Inuit Lands shall not be subject to charge, pledge, mortgage, attachment, levy, seizure, distress or execution in respect of real property taxation for purposes of collection of tax arrears. The taxation authority may, however, execute upon all personal property of Makivik or the MDO by way of seizure and sale or attachment, for purposes of collection of their respective tax arrears.

19.2.5 No federal, territorial, provincial or municipal charge, levy or tax shall be payable in respect of the vesting in Makivik or a MDO of lands pursuant to Article 8.

19.2.6 Nothing in this Article, or in laws of general application, shall preclude a MDO and a municipal corporation from entering into a fee-for-services agreement to govern the supply of local government services to Nunavik Inuit Lands.

Article 20: Archaeology

Part 20.1: Definitions and Interpretation

20.1.1 In this section:

"archaeological investigation"

means any archaeological research, survey, excavation, reconstruction, work or other activity within the NMR;

"archaeological site"

means a site or work within the NMR of archaeological, ethnographical or historical importance, interest or significance or a place where an archaeological specimen is found, and includes explorers' cairns and burial sites;

"archaeological specimen"

means an object or specimen found in an archaeological site of archaeological, ethnological or historical importance, interest or significance and includes explorers' documents, human remains or associated burial objects;

"areas administered by Parks Canada Agency"

means National Parks, National Parks Reserves, National Marine Conservation Areas, National Marine Conservation Area Reserves, and National Historic Sites administered by Parks Canada Agency under the Historic Sites and Monuments Act, the Canada National Parks Act and the Canada National Marine Conservation Areas Act, as appropriate;

"Designated Agency"

means the government agencies, and departments, or their successors, described in Schedule 20-1;

"long-term alienation"

means

1. any sale or gift, or

2. loan or other transfer of possession or rights to an archaeological specimen,

   1. for an indefinite duration, or

   2. for a period, including any extension by way of renewal, for three years or longer;

"Nunavik Inuit human remains and associated burial objects"

means human remains of individuals of Nunavik Inuit ancestry and any objects associated with the burial of those individuals;

"private property"

means moveable property to which a person can demonstrate ownership in law other than by discovery or through title to or interest in land;

"public records"

means records held by any department or agency or public office of any level of Government including records which were formerly held by any such department, agency or public office.

Part 20.2: General Principles

20.2.1 The archaeological record of Nunavik Inuit in the NMR is a record of Nunavik Inuit use and occupancy of lands and resources through time. The evidence associated with Nunavik Inuit use and occupancy represents a cultural, historical and ethnographic heritage of Nunavik Inuit society and, as such, Government recognizes that Nunavik Inuit have a special relationship with such evidence which shall be expressed in terms of special rights and responsibilities.

20.2.2 The archaeological record of the NMR is of cultural, spiritual, religious and educational importance to Nunavik Inuit. Accordingly, the process of identification, protection and conservation of archaeological sites and specimens and the interpretation of the archaeological record is of primary importance to Nunavik Inuit and their involvement is both desirable and necessary.

20.2.3 Government responsibilities for the management and conservation of archaeological sites and specimens shall be balanced with Nunavik Inuit responsibilities for these same matters.

20.2.4 A MDO shall be invited to participate in any development of government policy and legislation on archaeology in the NMR.

Part 20.3: Permits

20.3.1 Upon receipt of any application for a permit authorizing an archaeological investigation in the NMR, the Designated Agency shall, except in cases of emergency, forward a copy of the application forthwith to the MDO.

20.3.2 Upon receipt of the copy, the MDO shall have a reasonable number of calendar days, as determined by the Designated Agency in consultation with the MDO, to object in writing to the application.

20.3.3 If the Designated Agency is in receipt of such written objections within the specified number of calendar days, it shall:

1. withhold the issuance of any permit;

2. investigate the objections and prepare a report thereon; and

3. provide the MDO with a copy of the report referred to in paragraph 20.3.3 (b).

20.3.4 Where the objections referred to in section 20.3.3 are reasonably founded on:

1. inadequate efforts to secure Nunavik Inuit participation and benefits or inadequate performance of commitments to provide such participation and benefits under permits issued at an earlier date, or

2. disturbance of a site of Nunavik Inuit religious or spiritual significance as such significance is defined by the MDO in consultation with the Designated Agency,

the Designated Agency shall reject the application for the permit.

20.3.5 The Designated Agency shall upon reasonable request by the MDO, attach as a condition to the grant of a permit, a requirement that upon completion of each season's field work, the permit holder shall, to the extent practicable:

1. attend at a location identified by the MDO, in the community closest to the site, to explain and discuss the work carried out; and

2. provide an opportunity for residents of the community to examine any specimen removed from the site.

20.3.6 Notwithstanding section 20.3.4, where the application before the Designated Agency is associated with a proposed land use requiring a land use permit, the Designated Agency may, instead of rejecting the application, issue a permit with terms and conditions that adequately deal with the reasonably founded objections.

20.3.7 Every permit holder shall submit a report as required by the Designated Agency with a copy to the MDO. Upon reasonable request, the Designated Agency shall provide the MDO with an Inuktitut summary of the report.

20.3.8 The Designated Agency shall make available Inuktitut translations of its publications that are aimed at informing the Canadian public about archaeology in the NMR.

20.3.9 Except where a permit specifically requires a permit holder to leave archaeological specimens in situ for purposes of scientific, historic or cultural reasons, all archaeological specimens collected by a permit holder shall be submitted to the Designated Agency or the MDO at a place and time specified on the permit.

20.3.10 Where an application is made for a land use permit in the NMR and there are reasonable grounds to believe there could be important archaeological sites on lands affected, no land use permit shall be issued without the written consent of the Designated Agency. Such consent shall not be unreasonably withheld.

20.3.11 Each land use permit referred to in section 20.3.10 shall specify the plans and methods of archaeological site protection and restoration to be followed by the permit holder, and any other conditions the Designated Agency may deem fit.

Part 20.4: Title in Archaeological Specimens

20.4.1 In this part, "Archaeological Specimens" does not include human remains.

20.4.2 Government and the MDO shall jointly own all archaeological specimens found within the NMR following the effective date of this Agreement and that are not:

1. public records;

2. the private property of any person; or

3. within areas administered by Parks Canada Agency.

20.4.3 Archaeological specimens found within areas of the NMR administered by Parks Canada Agency shall be managed in accordance with the provisions of this Agreement.

20.4.4 Any disturbance or disposition of archaeological specimens shall be managed in accordance with this Article.

20.4.5 The Designated Agency and the MDO must jointly consent, in writing, prior to any long-term alienation of any archaeological specimens found in the NMR.

20.4.6 Where the Designated Agency and the MDO cannot reach an agreement on a proposal for a long-term alienation, as outlined in section 20.4.5, the matter shall be referred for resolution by arbitration under Article 24 by the Designated Agency or the MDO. In arriving at a decision, the arbitrators shall take into account the overall intent of this Agreement, the provisions of this Article, and any other relevant consideration.

20.4.7 Subject to section 20.4.5, the MDO shall determine the disposition of all archaeological specimens found on Nunavik Inuit Lands.

20.4.8 Subject to section 20.4.5, the Designated Agency shall determine the disposition of all archaeological specimens found in the NMR other than on Nunavik Inuit Lands subject to the rights of the MDO to acquire possession as set out in this Article.

20.4.9 Public records wherever they are found shall be owned and managed by the Government by which they were created or held.

Part 20.5: Use of Archaeological Specimens

20.5.1 The MDO may request possession of any archaeological specimen found within the NMR or from any federal or territorial government agency, including the Canadian Museum of Civilization, and any territorial archaeological agency. Such requests shall not be refused by the agency unless:

1. the MDO is unable to maintain the archaeological specimen without risk;

2. the MDO is unable to provide access to the archaeological specimen commensurate with scientific or public interests;

3. the agency is unable to give up possession because of some term or condition of its original acquisition from a non-government source;

4. the Canadian Museum of Civilization, the Library and Archives Canada, Parks Canada Agency or a territorial government agency currently requires the archaeological specimen,

   1. for its own active display or research, or

   2. on account of the unique characteristics of the archaeological specimen;

5. the condition of the archaeological specimen prohibits its movement; or

6. the archaeological specimen has previously been made available to, and is in the possession of, a party other than a federal or territorial government agency.

20.5.2 Where the agency referred to in section 20.5.1 complies with a request by the MDO, the Designated Agency may attach any terms and conditions consistent with professional and institutional practice, including terms or conditions dealing with duration or termination of possession.

20.5.3 If the MDO requests a loan under section 20.5.1. but the material is subject to an existing, legally binding loan commitment, the MDO shall have priority over others to obtain possession of the material once that commitment has been fulfilled.

20.5.4 A Designated Agency may request possession of any archaeological specimen in the possession of the MDO and the MDO may grant possession on a basis to be negotiated between the Designated Agency and the MDO.

Part 20.6: Nunavik Inuit Human Remains and Associated Burial Objects and Burial Sites

20.6.1 Repatriation

20.6.1.1 At the request of the MDO, Government shall use reasonable efforts to facilitate the MDO's access to Nunavik Inuit human remains and associated burial objects that are held in public and private collections other than by Government.

20.6.2 Protection and Rules of Access

Notwithstanding the other provisions of this Article:

20.6.2.1 Immediately upon discovering a burial site in the NMR a person shall notify the MDO and Government.

20.6.2.2 Subject to subsection 20.6.2.4, if determined by the MDO and Government that the burial site on Nunavik Inuit Lands contains Nunavik Inuit human remains or associated burial objects the burial site shall not be surveyed or disturbed without the written consent of the MDO and subject to conditions established by the MDO.

20.6.2.3 Any person having received permission in subsection 20.6.2.2 to survey or disturb a Nunavik Inuit burial site shall take appropriate measures to respect the dignity of the site and of any human remains and associated burial objects therein.

20.6.2.4 A Nunavik Inuit burial site on Nunavik Inuit Lands may be disturbed by police, here authorized by legislation, without the consent of the MDO, if such disturbance is required in relation to a police investigation.

20.6.2.5 With respect to section 20.3.10, if there are reasonable grounds to believe that the archaeological site on Nunavik Inuit Lands contains Nunavik Inuit human remains and associated burial objects, the Designated Agency shall first consult and receive the consent of the MDO pursuant to subsection 20.6.2.2 prior to issuing a land use permit.

20.6.2.6 If the MDO and Government determine that Nunavik Inuit human remains or associated burial objects must be removed from a Nunavik Inuit burial site, the MDO shall determine the reburial or other disposition of the Nunavik Inuit human remains or associated burial objects. If the MDO wishes to bury or otherwise dispose of the Nunavik Inuit human remains in a National Park, National Park Reserve, National Marine Conservation Area or National Marine Conservation Area Reserve, Canada and the MDO must jointly agree.

Part 20.7: Employment and Contracting

20.7.1 Where any agency of the Government intends to contract for carrying out of archaeological work in the NMR, the agency shall:

1. give preferential treatment to qualified Nunavik Inuit contractors where the agency proposes to tender such contract; and

2. ensure that all contractors give preferential treatment to qualified Nunavik Inuit.

20.7.2 Any archaeological programs in the NMR that are administered by Government shall also conform with Article 13.

Schedule 20-1: Designated Agencies

Part 1: Government of Canada

• Canadian Museum of Civilization

• Library and Archives Canada

• Department of Indian Affairs and Northern Development

• Department of Canadian Heritage

• Parks Canada Agency

• Social Sciences and Humanities Research Council of Canada

• Department of Fisheries and Oceans

Part 2: Government of Nunavut

• Department of Culture, Language, Elders and Youth

Article 21: Ethnographic Resources and Archival Records

Part 21.1: Definitions and Interpretation

21.1.1 In this section:

"archival records"

means records of historical value that are created and/or held or both by the Government. It includes any correspondence, memorandum, book, plan, map, drawing, diagram, pictorial or graphic work, photograph, film, microform, sound recording, videotape, machine readable record, and any other documentary material, regardless of physical form or characteristics, and any copy thereof;

"ethnographic agency"

means an organization within Government mandated to conduct ethnographic research and/or preserve ethnographic resources and archival records;

"ethnographic resource"

means any object that was made, used or modified by people, including for greater certainty any photograph, recording or cultural account made, collected or documented for the interpretation and study of human culture.

21.1.2 Nothing in this Article shall be interpreted so as to conflict with Article 20.

Part 21.2: Use of Ethnographic Resources

21.2.1 Where the MDO requests the loan of any ethnographic resource originating in or relating to the NMR and in the possession of any federal or territorial government ethnographic agency, including the Canadian Museum of Civilization and Parks Canada Agency, or territorial government agency, such request shall not be refused unless:

1. the MDO is unable to maintain the ethnographic resource without risk of damage or destruction, including provision for climate control and security;

2. the MDO is unable to provide access to the ethnographic resource commensurate with scientific or public interest;

3. the agency is unable to lend the ethnographic resource because of a term or condition of its original acquisition from a non-governmental source;

4. the Canadian Museum of Civilization, Parks Canada Agency, or a territorial government agency requires the ethnographic resource,

   1. for its own active display or research, or

   2. on account of the unique characteristics of the ethnographic resource;

5. the condition of the ethnographic resource prohibits its movement; or

6. the ethnographic resource has previously been lent to, and is in the possession of, a party other than the federal or territorial government agency.

21.2.2 Where the agency referred to in section 21.2.1 complies with a request by the MDO, the agency may attach any terms and conditions consistent with professional and institutional practice, including terms or conditions dealing with duration or termination of the loan.

21.2.3 If the MDO requests a loan under section 21.2.1 but the material is subject to an existing, legally binding loan commitment, the MDO shall have priority over others to obtain possession of the material once that commitment has been fulfilled.

21.2.4 Where the ethnographic agency is party to an agreement which governs the use and disposition of ethnographic resources deposited with the agency, that agreement will be respected.

Part 21.3: Use of Archival Records

21.3.1 Where the MDO requests the loan of original archival records relating to the NMR for display or exhibit, or copies of such archival records for research or study purposes, from the Library and Archives Canada or any territorial government archival agency, such request shall be treated on at least as favourable a basis as similar requests from any other institutions. Unless otherwise agreed, such requests shall comply with laws of general application, policies and procedures.

Part 21.4: Place Names

21.4.1 The Nunavik Inuit have traditionally referred to various locations, geographic features and landmarks in the NMR by their traditional Nunavik Inuit place names. The official names of such places shall be reviewed by the MDO and may be changed to traditional Nunavik Inuit place names in accordance with the process described in section 21.4.2.

21.4.2 The process for review of place names within the NMR shall be, pursuant to the Government of Nunavut's geographical names policy dated November 2004, subject to the requirement that the MDO be consulted on any place name decisions in the NMR.