Personal income tax Administration Agreement between the Government of Canada and the Carcross/Tagish First Nation

WHEREAS:

The Carcross/Tagish First Nation Self-Government Agreement was brought into effect by the Yukon First Nations Self-Government Act, S.C. 1994, c. 35, and the First Nations (Yukon) Self-Government Act, R.S.Y. 2002, c. 90;

Section 14.1 of the Carcross/Tagish First Nation Self-Government Agreement states that the Carcross/Tagish First Nation shall have the power to enact laws in relation to:

• 14.1.1 taxation, for local purposes, of interests in Settlement Land and of occupants and tenants of Settlement Land in respect of their interests in those lands, including assessment, collection and enforcement procedures and appeals relating thereto;
• 14.1.2 other modes of direct taxation of Citizens (and, if agreed under 14.3.2, other persons and entities) within Settlement Land to raise revenue for Carcross/Tagish First Nation purposes; and
• 14.1.3 the implementation of measures made pursuant to any taxation agreement entered into pursuant to 14.6 or with Canada;

Section 14.3 of the Carcross/Tagish First Nation Self-Government Agreement states that Canada and the Carcross/Tagish First Nation shall make reasonable efforts to negotiate agreements on:

• 14.3.1 the manner in which the power of the Carcross/Tagish First Nation to enact taxation laws under 14.1.2 shall be coordinated with existing tax systems; and
• 14.3.2 the extent, if any, to which the power provided for in 14.1.2 should be extended to apply to other persons and entities within Settlement Land;

This Agreement is an agreement referred to in section 14.3 of the Carcross/Tagish First Nation Self-Government Agreement;

The Carcross/Tagish First Nation desires to exercise its power of direct taxation under the Carcross/Tagish First Nation Self-Government Agreement;

The Carcross/Tagish First Nation wishes to enter into a tax administration agreement with Canada, pursuant to which Canada will administer and enforce the Carcross/Tagish Personal Income Tax Act and collect Income Tax payable under the act and will make payments to the Carcross/Tagish First Nation in respect thereof, in accordance with the terms and conditions of this tax administration agreement;

The Federal-Provincial Fiscal Arrangements Act, R.S.C., 1985, c. F-8, provides that where an Aboriginal government imposes a tax, the Minister of Finance, with the approval of the Governor in Council, may enter into a tax administration agreement with the Aboriginal government, on behalf of Canada;

The KhÄ… ShÄ�de Héni of the Carcross/Tagish First Nation has the approval of the Council of the Carcross/Tagish First Nation to enter into this Agreement;

The Minister of Finance has the approval of the Governor in Council to enter into this Agreement;

NOW THEREFORE, in consideration of the terms, covenants and conditions contained in this Agreement, the Parties agree as follows:

1.(1) The following definitions apply in this Agreement:

• “Act” means the Carcross/Tagish First Nation PIT Act and includes any regulations made thereunder;
• “Assembly” means the Carcross/Tagish First Nation Assembly in accordance with the Carcross/Tagish First Nation Constitution;
• “Assessment” includes reassessment;
• “Carcross/Tagish First Nation Settlement Land” means Settlement Land pursuant to the Carcross/Tagish First Nation Self-Government Agreement;
• “Carcross/Tagish First Nation Self-Government Agreement” means the Carcross/Tagish First Nation Self-Government Agreement signed on behalf of the Carcross/Tagish First Nation, the Government of the Yukon and Her Majesty the Queen in Right of Canada on October 22, 2005, and includes any amendments made to that agreement from time to time in accordance with its provisions;
• “Citizen” means a Citizen of the Carcross/Tagish First Nation, in accordance with the Carcross/Tagish First Nation Constitution;
• “Council” means the Carcross/Tagish First Nation Council in accordance with the Carcross/Tagish First Nation Constitution;
  “Designated Percentage” is 75% for Years 2012 to 2016 and 95% for Years after 2016;
• “Effective Date” means the effective date of this Agreement as set out in clause 28;
• “Federal Act” means the Income Tax Act, R.S.C. 1985, c. 1 (5th supp.) and includes any regulations made thereunder;
• “Federal Tax” means the amount that, but for section 120 of the Federal Act, would be the tax payable by an Individual under Part I of that Act for the Year in respect of which the expression is being applied, computed as if the Individual were not entitled to any deduction under section 126, 127, 127.2, 127.4 or 127.41 of that Act;
• “KhÄ… ShÄ�de Héni” means the KhÄ… ShÄ�de Héni of the Carcross/Tagish First Nation under the Carcross/Tagish First Nation Constitution;
• “Income Earned in the Year in the Yukon Territory” means the amount determined in respect of the Yukon Territory and in accordance with subsection 120(4) of the Federal Act;
• “Income for the Year” means the amount determined in accordance with subsection 120(3) of the Federal Act;
• “Income Tax” means the tax imposed under the Act;
• “Individual” means a person other than a corporation and includes a trust or estate for the purposes of Part I of the Federal Act;
• “Minister” means the Minister of Finance and includes, where circumstances require, the Deputy Minister or any officer or class of officer authorized by the Minister of Finance;
• “Minister of National Revenue” means the Minister responsible for the Canada Revenue Agency and includes, where circumstances require, the Commissioner of the Canada Revenue Agency or any officer or class of officer authorized by the Minister responsible for the Canada Revenue Agency or the Commissioner of the Canada Revenue Agency;
• “Term” means the term as set out in clause 30;
• “Working Day” means a day that is not a Saturday or a holiday; and
• “Year” means a taxation year or, if the Term of this Agreement covers only a portion of a taxation year, that portion of the taxation year.

(2) Words and expressions not specifically defined in this Agreement will, where they are defined in the Federal Act, have the meaning given to them therein.

(3) The Interpretation Act, R.S.C. 1985, c. I-21 applies to this Agreement as if it were an enactment.

(4) Where a reference is made in this Agreement to the Act or regulations made under the Act, the reference shall be read as a reference to that Act or those regulations, as amended from time to time.

2. Canada agrees that:

• (a) the tax power of the Carcross/Tagish First Nation in section 14.1 of the Carcross/Tagish First Nation Self-Government Agreement is extended to apply to Individuals other than Carcross/Tagish First Nation Citizens, within Carcross/Tagish First Nation Settlement Land, in accordance with section 14.3 of the Carcross/Tagish First Nation Self-Government Agreement to the extent necessary for the Carcross/Tagish First Nation to enact the Act;
• (b) the tax power of the Carcross/Tagish First Nation applies in respect of Income Tax and other amounts imposed under the Act while this Agreement is in effect and in respect of amounts, other than Income Tax, imposed under the Act after this Agreement ceases to have effect that relate to amounts imposed while this Agreement was in effect; and
• (c) the Carcross/Tagish First Nation has the power to enact the provisions of the Act that address, directly or indirectly, fines or terms of imprisonment and other matters related to enforcement, appeals and adjudication in respect of the Act.

3.(1) Canada will act as the agent for the Carcross/Tagish First Nation in respect of the administration and enforcement of the Act, and collect the Income Tax and other amounts imposed under the Act while this Agreement is in effect and amounts, other than Income Tax, imposed under the Act after this Agreement ceases to have effect that relate to amounts imposed while this Agreement was in effect.

(2) Subject to subclause 13(5), Canada will administer and enforce the Act in accordance with this Agreement free of charge. In particular, any costs, charges or expenses (including amounts required to be paid in respect of prosecutions or other legal proceedings) incurred by Canada in the collection of the Income Tax will be paid by Canada, for each Year covered by the Term of this Agreement.

4. Canada will, for each Year covered by the Term of this Agreement, vacate tax room equivalent to the Designated Percentage of the Federal Tax payable by an Individual residing, on the last day of the Year in respect of which Income Tax is imposed, within Carcross/Tagish First Nation Land.

5. The Carcross/Tagish First Nation confirms that it has recommended to the Assembly, subject to this Agreement being in effect, that it enact, prior to December 31, 2012, the attached draft Act or a law that is similar in all material respects to the attached draft Act.

6. The Carcross/Tagish First Nation will, in respect of each Year covered by the Term of this Agreement, impose an Income Tax in the following manner:

• (a) in the case of an Individual who resides within Carcross/Tagish First Nation Land on the last day of the Year in respect of which Income Tax is imposed and who only has Income Earned in the Year in the Yukon Territory, Income Tax will be the Designated Percentage multiplied by the Federal Tax payable by that Individual for the Year; and
• (b) in the case of an Individual who resides within Carcross/Tagish First Nation Land on the last day of the Year in respect of which Income Tax is imposed and who has Income for the Year other than Income Earned in the Year in the Yukon Territory, Income Tax will be the Designated Percentage multiplied by the Federal Tax payable by that Individual for the Year, the product of which is multiplied by the ratio of the Individual’s Income Earned in the Year in the Yukon Territory to the individual’s Income for the Year.

7. The Carcross/Tagish First Nation agrees that the obligations, authorities, rights and privileges imposed upon or granted to an Individual under the Act will not depend on whether that Individual is a Citizen.

8.(1) Subject to subclause (2), the Carcross/Tagish First Nation will, in respect of each Year covered by the Term of this Agreement, maintain an Act that incorporates by reference, where appropriate, the provisions of the Federal Act relating to administration, enforcement and collection of the Federal Tax.

(2) No criminal offences and penalties will be imposed under the Act.

9. The Carcross/Tagish First Nation will, in respect of each Year covered by the Term of this Agreement, ensure that the Minister has the necessary authority to remit to a taxpayer any Income Tax or penalty imposed under the Act, including any interest paid or payable thereon, where any Federal Tax or penalty has been remitted to the taxpayer under section 23 of the Financial Administration Act, R.S.C. 1985, c. F-11.

10.(1) The Carcross/Tagish First Nation will, in respect of each Year covered by the Term of this Agreement, make best efforts to inform the Minister before amending the Act.

(2) The Carcross/Tagish First Nation will provide the Minister in a timely manner with a certified true copy of:

• (a) the Act, following its enactment; and
• (b) any amendment to the Act, following its enactment.

11.(1) Subject to subclause (7), Canada will make payments to the Carcross/Tagish First Nation in respect of each Year covered by the Term of this Agreement on account of Income Tax assessed for that Year.

(2) The amount payable to the Carcross/Tagish First Nation in respect of each Year covered by the Term of this Agreement is equal to the aggregate of the following:

• (a) amounts assessed under the Act on or before December 31 of the Year following that Year in respect of:

• (i) Income Tax for the Year; and
• (ii) Income Tax, or adjustments of Income Tax, for previous Years covered by the Term of this Agreement, not included in the calculation of the amount payable for a previous Year; and

• (b) the Designated Percentage multiplied by amounts, as determined by the Minister, that have been deducted at source or paid as instalments in accordance with the Federal Act and the Act in respect of Income Tax for the Year, and for all previous Years covered by the Term of this Agreement, and that have not been applied on or before December 31 of the Year following that Year on account of the tax payable under the Federal Act and the Act for the Year or for any previous Year (hereinafter referred to as “Unapplied Payments”), less any amount included in a determination under this paragraph in respect of a previous Year.

(3) In respect of each Year covered by the Term of this Agreement, the Minister will:

• (a) estimate the amount of the payment that is due to the Carcross/Tagish First Nation under subclause (7);
• (b) subject to subclause (4), make payments to the Carcross/Tagish First Nation on the basis of the estimate referred to in paragraph (a) in twelve instalments, once on the last Working Day of each month throughout the twelve-month period, commencing on or before the last Working Day of the month of January of the Year, or as soon thereafter as is practical; and
• (c) provide to the Carcross/Tagish First Nation a statement outlining the method of calculating the estimate referred to in paragraph (a).

(4) If, for a Year in respect of which payments are being made in accordance with this clause, it becomes apparent to the Minister that the estimate made in accordance with paragraph (3)(a) in respect of that Year should be revised, the Minister will make a new estimate and the remaining instalments in respect of that Year will be adjusted accordingly.

(5) Following the end of each Year in respect of which payments in accordance with this clause have been made by Canada to the Carcross/Tagish First Nation, and in no case later than November 30 of the Year following that Year, or as soon thereafter as is practical, the Minister will, on the basis of information available on September 30 of the Year following that Year:

• (a) make an interim recalculation of the amount payable to the Carcross/Tagish First Nation in accordance with subclause (7);
• (b) provide the Carcross/Tagish First Nation with a statement outlining the method and result of that interim recalculation; and
• (c) pay to the Carcross/Tagish First Nation, upon request, within 30 days following December 31 of the Year following that Year, or as soon thereafter as is practical, all or any part of the amount that the Minister may determine, of that interim recalculation that exceeds the total payments made to the Carcross/Tagish First Nation during that Year.

(6) Following the end of each Year in respect of which payments in accordance with this clause have been made by Canada to the Carcross/Tagish First Nation, and in no case later than the last day of the fifteenth month following the end of that Year, or as soon thereafter as is practical, the Minister will, on the basis of information available on December 31 of the Year following that Year:

• (a) make a revised recalculation of the amount payable to the Carcross/Tagish First Nation in accordance with subclause (7);
• (b) provide the Carcross/Tagish First Nation with a statement outlining the method and result of that revised recalculation; and
• (c) pay to the Carcross/Tagish First Nation the amount, if any, of that revised recalculation that exceeds the total payments made to the Carcross/Tagish First Nation in respect of that Year.

(7) (a) In this subclause the following definitions apply:

• “Average Basic Federal Tax Assessed Per Canadian Filer” (AvBFTpC) for a Year is the total amount of Canadian basic federal tax assessed in respect of that Year as determined by the Canada Revenue Agency as of December 31 of the Year following that Year, divided by the total number of filers for that Year;
• “First Nation Personal Income Tax” (FNPIT) for a Year is the amount determined under subclause (1) if read without reference to this subclause;
• “Population of Relevance” (PofR) for a Year is the number of Citizens of the Carcross/Tagish First Nation who were assessed under the Act for that Year during the period January 1 to December 31 of the Year following that Year;
• “Threshold 1” for a Year is an amount equal to [ 1.5 * (AvBFTpC) * Designated Percentage * PofR ]; and
• “Threshold 2” for a Year is an amount equal to [ 3 * (AvBFTpC) * Designated Percentage * PofR ].
• (b) The amount payable to the Carcross/Tagish First Nation in respect of each Year covered by the Term of this Agreement will be the amount determined as follows:

12. If under this Agreement the Carcross/Tagish First Nation has received an amount in excess of the amount to which it is entitled, the Minister will recover as a debt due to Canada an amount equal to that excess, in the following manner:

• (a) unless Canada and the Carcross/Tagish First Nation agree otherwise, in any case where this Agreement is in effect, the Minister will recover any overpayment through a set-off against future payments from Canada to the Carcross/Tagish First Nation pursuant to this Agreement, in twelve equal instalments, beginning with the month in which the statement referred to in paragraph 11(6)(b) is provided to the Carcross/Tagish First Nation and subject to any adjustments that may be required as set out in the Auditor General’s report, referred to in subclause 18(1); or
• (b) in any case where this Agreement has been terminated, an amount equal to any overpayment will be paid to Canada by the Carcross/Tagish First Nation within 60 days from the date that the Auditor General's report, referred to in subclause 18(1), is provided to the Carcross/Tagish First Nation.

13.(1) The Carcross/Tagish First Nation will ensure, in respect of each Year covered by the Term of this Agreement, that the Minister of National Revenue has and may exercise all the powers of the Carcross/Tagish First Nation necessary for the administration and enforcement of the Act or the collection of amounts payable under the Act, all of which will operate concurrently with, but not in duplication of, the Federal Act.

(2) If requested by the Minister of National Revenue for the purposes of administering the Act, the Carcross/Tagish First Nation will provide free of charge to the Minister of National Revenue information that it may have relating to:

• (a) any person liable to Income Tax or the determination of any liability of any person to Income Tax; and
• (b) real property valuations and transactions.

(3) Any information made available by the Carcross/Tagish First Nation under subclause (2) will be provided in confidence and will not be used for any purpose other than the purpose for which it was provided.

(4) The Carcross/Tagish First Nation, except in its capacity as a taxpayer, will accept as final and binding all Assessments, decisions and other steps made or taken by the Minister of National Revenue under the Act in pursuance of this Agreement.

(5) Canada will retain interest and penalties imposed under the Act and collected by the Minister of National Revenue.

14.(1) If in the opinion of the Minister, the Minister of National Revenue or the Carcross/Tagish First Nation, an amendment to the Act or to this Agreement would improve the effective administration and enforcement of the Act or the collection of amounts payable under the Act, the Minister and the Carcross/Tagish First Nation will discuss the issue.

(2) Should Canada and the Carcross/Tagish First Nation find that a solution is required, Canada and the Carcross/Tagish First Nation agree to take whatever steps that are in their respective powers, subject to any necessary approvals, authorisations or legislative requirements, to effect the solution.

(3) This provision in no way obligates Canada to consult or advise the Carcross/Tagish First Nation in respect of any amendments or contemplated amendments to the Federal Act.

15.(1) Notwithstanding that this Agreement has been terminated, the Minister of National Revenue will continue to assess and collect Income Tax in respect of the Years covered by the Term of this Agreement.

(2) The Carcross/Tagish First Nation will ensure that, for the purposes of assessing and collecting the Income Tax as described in subclause (1), the Minister of National Revenue will have all the powers with respect to the Assessment and collection of Income Tax after this Agreement has been terminated in respect of the Years covered by the Term of this Agreement that the Minister of National Revenue would have had if the Assessment were made and the collection effected during the Term of this Agreement.

(3) If this Agreement has been terminated, and if Canada has paid to the Carcross/Tagish First Nation an amount representing Income Tax in respect of a Year covered by the Term of this Agreement, any amount collected in respect of such Income Tax at any time thereafter will be retained by Canada.

(4) If this Agreement has been terminated and any loss is incurred by Canada in respect of the Years covered by the Term of this Agreement because the Carcross/Tagish First Nation has failed to provide the Minister of National Revenue with authority sufficient to collect the Income Tax, an amount equal to the amount of the loss may be retained or recovered by Canada as a debt due to Canada by the Carcross/Tagish First Nation.

16.(1) Any actions, suits, prosecutions or other legal proceedings instituted by the Crown or against the Crown or the Carcross/Tagish First Nation in respect of the Act will be conducted by Canada on behalf of the Carcross/Tagish First Nation

• (a) in the same name in which that action, suit, prosecution or other legal proceeding would have been brought or taken if brought or taken under corresponding provisions of the Federal Act; or
• (b) in any other name that would be appropriate if that action, suit, prosecution or other legal proceeding were brought or taken by the Carcross/Tagish First Nation on the Carcross/Tagish First Nation’s own behalf; and

the Carcross/Tagish First Nation will assist Canada with respect to the conduct of that action, suit, prosecution or other legal proceeding or any matter related or incidental thereto.

(2) The Carcross/Tagish First Nation will, with all due dispatch and free of charge, forward to the Minister of National Revenue any document in the possession of the Carcross/Tagish First Nation relating to any Assessment made under the Act or relating to any action, suit, prosecution or other legal proceeding brought or taken under the Act.

17. If, in respect of any Year covered by the Term of this Agreement, amounts are required to be paid by a taxpayer on account of tax payable under the Act and under the Federal Act, and the Minister of National Revenue receives a payment on account of the tax payable by the taxpayer for that Year under either the Act or the Federal Act, or both, the payment so received will be applied by the Minister of National Revenue toward the tax payable by the taxpayer under the Act for that Year, and the remainder, if any, will be applied toward the tax payable by the taxpayer for that Year under the Federal Act.

18.(1) The Minister will provide the Carcross/Tagish First Nation with each report prepared by the Auditor General of Canada, on the results of applying specified auditing procedures to the reconciliation procedures described in subclause 11(6), in a format consistent with current auditing and reporting practices.

(2) The Auditor General’s report will constitute the only specified auditing procedures conducted with respect to Canada’s obligations under this Agreement and the Carcross/Tagish First Nation hereby will have no right to inspect the books and records of Canada.

19.(1) In the event of a dispute between the Parties arising out of the interpretation of this Agreement, other than disputes in respect of clause 7, 8, 9, 20, 21, or 22 or subclause 13(4), the Parties will follow the procedure set out in subclauses (2) to (6) before pursuing other legal remedies.

(2) Within 30 days of either the Minister or the KhÄ… ShÄ�de Héni receiving written notice from the other of a dispute under this Agreement, a meeting will be held between the Parties to attempt in good faith to settle the dispute.

(3) If, within 60 days after the meeting referred to in subclause (2), the Parties have failed to resolve the dispute, they will submit the dispute to a jointly selected mediator and share equally the costs of that mediation.

(4) If, after 30 days following the period referred to in subclause (3), the Parties are unable to agree on the choice of a mediator, the matter will be referred to a judge of the Supreme Court of Yukon who will be asked to select at his or her discretion a mediator from a list of four candidates, each Party having nominated two candidates out of the four proposed.

(5) The Parties agree to participate in good faith in the mediation process for a period of 60 days.

(6) The Parties may mutually determine time periods other than those referred to in subclauses (2) to (5).

20. The Carcross/Tagish First Nation may, at any time and for any reason, terminate this Agreement by giving the Minister written notice of termination of this Agreement.

21. Except where clause 22 applies, the Minister may, at any time and for any reason, terminate this Agreement by giving the Carcross/Tagish First Nation written notice of termination of this Agreement.

22.(1) The Minister will notify the KhÄ… ShÄ�de Héni in writing and will specify the amendments and alterations to the Act that the Minister considers necessary where, in the opinion of the Minister, the Act does not:

• (a) comply with this Agreement;
• (b) provide the Minister of National Revenue authority sufficient to administer and enforce the Act and to collect amounts imposed under that Act;
• (c) admit of sufficient uniformity between the Act and the Federal Act; or
• (d) respect the covenants set out in clause 7, 8 or 9.

(2) Where, within six months following the receipt of the notification referred to in subclause (1), the Carcross/Tagish First Nation fails to amend or alter the Act to rectify the issues identified in that notification, the Minister may terminate this Agreement forthwith by giving written notice of the immediate termination of this Agreement.

23. Where a notice of termination has been given under clause 20 or 21, this Agreement will terminate:

• (a) in the case of a notice given by Canada,
  • (i) on December 31 of the Year following the Year in which the notice was given; or
  • (ii) if a subsequent Year is specified in the notice, on December 31 of that Year; or

• (b) in the case of a notice given by the Carcross/Tagish First Nation,
  • (i) if the notice was given prior to October 1 of a Year, on December 31 of that Year; or
  • (ii) if the notice was given after September 30 of a Year, on December 31 of the Year following that Year.

24.(1) Subject to subclause (2), termination of this Agreement will not affect the operation of any clause of this Agreement in respect of the Years covered by the Term of this Agreement. On such termination, the provisions of this Agreement will apply with any necessary modifications in respect of those Years as if this Agreement had been entered into only for the period of those Years. The provisions of this Agreement relating to payments to the Carcross/Tagish First Nation in respect of Income Tax for that period will be adjusted to take into account that termination.

(2) Unless the Minister otherwise directs, payments under this Agreement will no longer be made to the Carcross/Tagish First Nation five Years after its termination.

25. Neither this Agreement nor any of the rights or obligations under this Agreement may be assigned, either in whole or in part, by either Party.

26. Nothing in this Agreement will limit or restrict, or be construed as limiting or restricting, Canada's right to alter or vary, in such manner as Canada may determine, the Federal Act.

27.(1) Nothing in this Agreement will be, or be construed as, an undertaking by Canada to collect Income Tax or take any action with respect to the collection of Income Tax if, in the opinion of the Minister, a doubt exists that the Carcross/Tagish First Nation has provided sufficient statutory or other authority for the administration, enforcement or collection of such Income Tax.

(2) If Canada does not collect Income Tax or amounts payable on account of Income Tax because, in the opinion of the Minister, a doubt exists that the Carcross/Tagish First Nation has provided sufficient statutory or other authority as referred to in subclause (1) and notice has been provided in accordance with clause 22, the amount that, in the opinion of the Minister, Canada has thereby failed to collect may be recovered by Canada as a debt due to Canada by the Carcross/Tagish First Nation despite the fact that payments on account have been made to the Carcross/Tagish First Nation as if there were sufficient authority.

28. The Effective Date of this Agreement is the latter of the dates when it is signed by the Parties.

29. This Agreement ceases to have effect:

• (a) on December 31, 2012, if the Act has not been enacted ; or
• (b) otherwise, on the date of termination determined in accordance with clause 22 or 23.

30. The Term of this Agreement commences on January 1 of the Year in which this Agreement becomes effective, subject to the Carcross/Tagish First Nation having enacted the Act in accordance with clause 5 , and ends on the date of termination determined in accordance with clause 22 or 23.

31. This Agreement may be executed in counterparts each of which so executed shall be deemed to be an original and such counterparts together shall constitute one and the same instrument and this Agreement shall be effective on the date set out in clause 28. Facsimile and scanned signatures will be accepted the same as original signatures.