Economic Action Plan 2015 Act, No. 1 (S.C. 2015, c. 36)
Full Document:
Assented to 2015-06-23
Coming into Force
Marginal note:Order in council
176. (1) Sections 168 and 170, subsection 171(2) and section 174 come into force on a day to be fixed by order of the Governor in Council.
Marginal note:Order in council
(2) Subsections 169(1) and (2) and 171(1) and (3) and sections 172, 173 and 175 come into force on a day or days to be fixed by order of the Governor in Council.
Division 162005, c. 9; 2012, c. 19, s. 658First Nations Fiscal Management Act
Amendments to the Act
177. (1) The definition “local revenues” in subsection 2(1) of the First Nations Fiscal Management Act is replaced by the following:
“local revenues”
« recettes locales »
“local revenues” means moneys raised under a local revenue law and payments made to a first nation in lieu of a tax imposed by a law made under paragraph 5(1)(a).
(2) The portion of subsection 2(3) of the Act before paragraph (a) is replaced by the following:
Marginal note:Amendments to schedule
(3) At the request of the council of a band, the Minister may, by order, amend the schedule in order to
(3) Section 2 of the Act is amended by adding the following after subsection (3):
Marginal note:For greater certainty
(4) For greater certainty, nothing in this Act shall be construed as requiring capital infrastructure or capital assets for the provision of local services on reserve lands to be located on reserve lands.
178. (1) Subsection 5(1) of the Act is amended by adding the following after paragraph (a):
(a.1) respecting the charging of fees for the provision of services or the use of facilities on reserve lands, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services;
(2) The portion of paragraph 5(1)(e) of the Act before subparagraph (i) is replaced by the following:
(e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1) in respect of outstanding taxes, charges or fees, including
(3) Paragraph 5(1)(e) of the Act is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v):
(vi) the recovery of costs that are incurred by the first nation for the enforcement of those laws;
(4) The portion of subsection 5(4) of the Act before paragraph (a) is replaced by the following:
Marginal note:Appeals
(4) A law made under subparagraph (1)(a)(i) shall include
(5) Subsection 5(5) of the Act is repealed.
179. (1) The portion of subsection 6(1) of the Act before paragraph (b) is replaced by the following:
Marginal note:Notice of proposed laws
6. (1) At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a first nation shall
(a) publish a notice of the proposed law in the First Nations Gazette;
(2) Paragraph 6(1)(c) of the Act is replaced by the following:
(c) send the notice, by mail or electronic means, to the First Nations Tax Commission.
(3) Paragraph 6(3)(c) of the Act is replaced by the following:
(c) invite representations regarding the proposed law to be made, in writing, to the council within the period referred to in subsection (1); and
(4) Subsection 6(4) of the Act is replaced by the following:
Marginal note:Council to consider representations
(4) Before making a law under paragraph 5(1)(a), (a.1) or (c), the council of a first nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d).
180. (1) Paragraph 8(1)(d) of the Act is replaced by the following:
(d) a description of the notices that were given and any consultation undertaken by the council before making the law; and
(2) The portion of subsection 8(3) of the Act before paragraph (b) is replaced by the following:
Marginal note:Accompanying information
(3) A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by
(a) a description of the notices that were given and any consultation undertaken by the council before making the law; and
(3) Subsection 8(4) of the Act is replaced by the following:
Marginal note:Evidence law duly made
(4) A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.
181. (1) Subsection 9(2) of the Act is replaced by the following:
Marginal note:Approval required
(2) A law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board.
Marginal note:Conditions for approval
(2.1) The First Nations Financial Management Board shall not approve a law made under subsection (1) unless it was made in accordance with this Act, the regulations and, in all material respects, any standards established under paragraph 55(1)(a).
(2) The portion of subsection 9(3) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Coming into force
(3) A law made under subsection (1) comes into force on the later of
(3) Paragraphs 9(3)(a) to (c) of the Act are replaced by the following:
(a) the day of coming into force set out in the law, and
(b) the day after it is approved by the First Nations Financial Management Board.
(4) Section 9 of the Act is amended by adding the following after subsection (5):
Marginal note:Judicial notice
(6) In any proceedings, judicial notice may be taken of a law that is made under subsection (1) and approved by the First Nations Financial Management Board under subsection (2).
182. Section 10 of the Act is replaced by the following:
Marginal note:Repeal of financial administration law
9.1 A borrowing member shall not repeal a financial administration law made under subsection 9(1) that has been approved by the First Nations Financial Management Board unless that law is replaced by another financial administration law that has been approved by the Board.
Marginal note:Law under paragraph 5(1)(a)
10. (1) A council of a first nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).
Marginal note:Law under paragraph 5(1)(b)
(2) A council of a first nation that makes a property taxation law or that makes a law under paragraph 5(1)(a.1) shall also make a law under paragraph 5(1)(b) establishing a budget for the expenditure of local revenues at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).
183. Subsection 11(1) of the Act is replaced by the following:
Marginal note:No repeal by borrowing members
11. (1) A borrowing member shall not repeal a property taxation law or a law made under paragraph 5(1)(a.1) unless
(a) the revenues raised under that law, if any, are not being used as security for financing obtained from the First Nations Finance Authority and the repeal of that law would not adversely affect the member’s obligations to the First Nations Finance Authority; or
(b) the law is concurrently replaced by a new law of the same nature that would not result in a reduction of the borrowing member’s borrowing capacity.
184. Subsection 13(1) of the Act is replaced by the following:
Marginal note:Local revenue account
13. (1) Local revenues of a first nation shall be placed in a local revenue account with a financial institution, separate from other moneys of the first nation.
185. The Act is amended by adding the following after section 13:
Marginal note:Expenditure not authorized by law
13.1 Despite subsection 13(2), a first nation is authorized to make an expenditure of local revenues other than under the authority of a law made under paragraph 5(1)(b) in one of the following circumstances:
(a) in the case where no law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the first nation, after making that expenditure, makes a law under that paragraph that authorizes the making of that expenditure; or
(b) in the case where a law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the first nation is satisfied that the making of that expenditure constitutes an urgent measure and the first nation, as soon as feasible after making the expenditure, amends that law to authorize the making of that expenditure.
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