First Nations Taxation Enforcement Regulations (SOR/2007-243)

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the First Nations Fiscal Management Act. (Loi)

debtor

debtor means a person who is liable for unpaid taxes, interest or penalties imposed under a property taxation law. (débiteur)

taxable property

taxable property means reserve land, an interest in reserve lands, or a right to occupy, possess or use reserve lands, that is subject to taxation under a property taxation law. (bien imposable)

tax administrator

tax administrator means the person responsible for the administration of a First Nation’s property taxation laws. (administrateur fiscal)

tax roll

tax roll means a list of persons liable to pay tax on taxable property. (rôle d’imposition)