Industry Code: 95105
Operations of a First Nations group include their administration and any other activities undertaken on the reserve. It also includes any business activity undertaken by a First Nations member on the reserve.
This industry classification is for operations that take place on the reserve. Operations off the reserve will be classified into the industry based on their business operations.
Operation Details:
Compulsory:
When a First Nations member or group incorporates or enters into a partnership with a non-First Nations individual or group their exemption status is lost. A corporation does not receive First Nations status. The exempt or compulsory status of the business is then determined on its classification.
For Corporations or partnerships where one or more partners are non-First Nations and the business operations are compulsory and conducted on the reserve, these businesses will be classified in Industry 95105 – First Nations, on a compulsory basis. Ex. A limited company is set up to operate a restaurant on the reserve. As restaurants are compulsory, the account would be opened under Industry 95105 – First Nations, on a compulsory basis.
Any First Nation business that operates off the reserve would be opened under the classification best fit for their operations. Ex. A First Nations company opens a restaurant that is not on the reserve. The account would be opened under Industry 87501 – Restaurants/Catering, on a compulsory basis.
The operation of a Metis settlement is compulsory, see Industry 95108 – Metis Settlements.
Optional:
Administration of a First Nations group includes the normal activities that would be undertaken by government at the federal, provincial and municipal level. As First Nations move to more of a self-government model, it can also be expected that the community will undertake many more activities including environmental protection, schooling, and social services, as well as commercial ventures.
All activities by a First Nations group (not corporations or partnerships where one or partners are non-First Nations) are classified in this industry on a voluntary basis when conducted solely on the reserve.
For corporations or partnerships where one or more partners are non-First Nations and the business operations are exempt under the General Regulations, the business will be classified in Industry 95105 – First Nations, on a voluntary basis. Ex. A limited company is set up to operate an accounting office on the reserve. The exempt status is lost due to the incorporation, so it is considered whether the operations are compulsory or exempt. Since accounting is an exempt activity, if the account is opened, it would be under Industry 95105 – First Nations, on a voluntary basis.
Underwriting Considerations:
Schedule A includes the exemption for "any industry carried on by an Indian or Band on a reserve, except where the industry is carried on by a corporation or by a partnership in which one or more or the partners is not an Indian or a Band."
If the work by these corporations and/or partnerships is conducted both on and off the reserve, then the operations will be classified in the most appropriate industry, unless there is a very distinct separation between operations on and off the reserve.
Operations conducted by a First Nations group off the reserve will be classified in the industry best describing the operations being conducted.
Premium Rate History:
Activities:
First Nations
Rate Group History:
There have been no major changes with this rate group since the restructuring in 1990.
Operations of a First Nations group include their administration and any other activities undertaken on the reserve. It also includes any business activity undertaken by a First Nations member on the reserve.
This industry classification is for operations that take place on the reserve. Operations off the reserve will be classified into the industry based on their business operations.
Premium Rate History:
Activities:
First Nations
Operation Details:
Compulsory:
When a First Nations member or group incorporates or enters into a partnership with a non-First Nations individual or group their exemption status is lost. A corporation does not receive First Nations status. The exempt or compulsory status of the business is then determined on its classification.
For Corporations or partnerships where one or more partners are non-First Nations and the business operations are compulsory and conducted on the reserve, these businesses will be classified in Industry 95105 – First Nations, on a compulsory basis. Ex. A limited company is set up to operate a restaurant on the reserve. As restaurants are compulsory, the account would be opened under Industry 95105 – First Nations, on a compulsory basis.
Any First Nation business that operates off the reserve would be opened under the classification best fit for their operations. Ex. A First Nations company opens a restaurant that is not on the reserve. The account would be opened under Industry 87501 – Restaurants/Catering, on a compulsory basis.
The operation of a Metis settlement is compulsory, see Industry 95108 – Metis Settlements.
Optional:
Administration of a First Nations group includes the normal activities that would be undertaken by government at the federal, provincial and municipal level. As First Nations move to more of a self-government model, it can also be expected that the community will undertake many more activities including environmental protection, schooling, and social services, as well as commercial ventures.
All activities by a First Nations group (not corporations or partnerships where one or partners are non-First Nations) are classified in this industry on a voluntary basis when conducted solely on the reserve.
For corporations or partnerships where one or more partners are non-First Nations and the business operations are exempt under the General Regulations, the business will be classified in Industry 95105 – First Nations, on a voluntary basis. Ex. A limited company is set up to operate an accounting office on the reserve. The exempt status is lost due to the incorporation, so it is considered whether the operations are compulsory or exempt. Since accounting is an exempt activity, if the account is opened, it would be under Industry 95105 – First Nations, on a voluntary basis.
Underwriting Considerations:
Schedule A includes the exemption for "any industry carried on by an Indian or Band on a reserve, except where the industry is carried on by a corporation or by a partnership in which one or more or the partners is not an Indian or a Band."
If the work by these corporations and/or partnerships is conducted both on and off the reserve, then the operations will be classified in the most appropriate industry, unless there is a very distinct separation between operations on and off the reserve.
Operations conducted by a First Nations group off the reserve will be classified in the industry best describing the operations being conducted.
Rate Group History:
There have been no major changes with this rate group since the restructuring in 1990.