13. As an employer and regardless of where my contracts are performed, am I liable for contributions to the Commission des norms de travail (CNT), Health Services Fund (FSS). and Training Program (FDRCMO)?

This question cannot be fully answered in this format.  For each “levy” we must first determine if the amount claimed by the Government is a “tax.”  If the “levy” were in fact a tax then we would have to determine if the employer could claim an exemption under the Indian Act. This would depend on the business structure used to carry on the business activity. Thereafter we would in some cases have to consider whether the business activity is sufficiently connected to the reserve into order to benefit from an exemption. Therefore the question is too broad in scope to properly answer in this format.

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