First Nations Fiscal Management Act (S.C. 2005, c. 9)

Marginal note:Conflict with other laws

• 138 (1) In the event of a conflict between a local revenue law or a law made under subsection 97(1) and an Act of Parliament or any regulations made under an Act of Parliament or a code made by a First Nation under another Act of Parliament, the Act, regulations or code prevails to the extent of the conflict.

• Marginal note:Conflict with other First Nation laws

  (2) In the event of a conflict between a law made by a First Nation under this Act and a law, other than a code, made by the First Nation under another Act of Parliament, the law made by the First Nation under this Act prevails to the extent of the conflict.

Marginal note:Official languages

• 139 (1) For greater certainty, the provisions of the Official Languages Act applicable to federal institutions apply to the First Nations Tax Commission.

• Marginal note:Official languages

  (2) If there is a demand for services in a particular official language, the First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute shall offer services in that language.

Regulations

Marginal note:Regulations

140 The Governor in Council may make regulations

• (a) prescribing anything that is to be prescribed under subsection 20(3), 41(2) or 105(3) or section 116; and

• (b) respecting the insurance coverage required to be maintained by the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute in respect of liabilities referred to in subsection 133(1), including the circumstances in which the Commission, Board, Authority or Institute would be exempt from that requirement.

Marginal note:Regulations

• 141 (1) For the purpose of enabling an Indigenous group that is a party to a treaty, land claims agreement or self-government agreement with Canada to benefit from the provisions of this Act or obtain the services of any body established under this Act, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations

  • (a) adapting any provision of this Act or of any regulation made under this Act; and

  • (b) restricting the application of any provision of this Act or of any regulation made under this Act.

• Marginal note:Amendments to schedule in regulations

  (2) The Minister may, by order, at the request of the governing body of an Indigenous group referred to in subsection (1), amend any schedule included in regulations made under that subsection and listing the Indigenous groups that are subject to those regulations in order to

  • (a) add or change the name of the Indigenous group; or

  • (b) delete the name of the Indigenous group, as long as there are no amounts owing by the Indigenous group to the First Nations Finance Authority that remain unpaid.

Marginal note:Regulations — organizations referred to in paragraph 50.1(1)(e)

• 141.1 (1) For the purpose of enabling an organization referred to in paragraph 50.1(1)(e) to benefit from the provisions of this Act, other than Parts 1, 2 and 5, or obtain the services of the First Nations Financial Management Board or the First Nations Finance Authority, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations

  • (a) adapting any provision of this Act or of any regulation made under this Act; and

  • (b) restricting the application of any provision of this Act or of any regulation made under this Act.

• Marginal note:Amendments to schedule in regulations

  (2) The Minister may, by order, at the request of an organization referred to in paragraph 50.1(1)(e), amend any schedule included in regulations made under subsection (1) and listing the organizations that are subject to those regulations in order to

  • (a) add or change the name of the organization; or

  • (b) delete the name of the organization, as long as there are no amounts owing by the organization to the First Nations Finance Authority that remain unpaid.

Marginal note:Regulations — joint reserve lands

141.2 For the purpose of enabling a First Nation to benefit from the provisions of this Act, or obtain the services of any body established under this Act, in respect of reserve lands that have been set apart for the use and benefit of that First Nation and one or more other First Nations, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations

• (a) adapting any provision of this Act or of any regulation made under this Act; and

• (b) restricting the application of any provision of this Act or of any regulation made under this Act.

Marginal note:Regulations

142 The Governor in Council may make regulations

• (a) prescribing anything that is to be prescribed for the purposes of paragraph 74(b); and

• (b) adapting or restricting any provision of this Act or of any regulation made under this Act for the purposes of paragraph 74(b).

PART 8Transitional Provisions, Consequential Amendments, Coordinating Amendments and Coming into Force

Transitional Provisions

Marginal note:ITAB employees

• 143 (1) Persons who are employed by the Indian Taxation Advisory Board at the time that the First Nations Tax Commission is established shall be offered employment with the Commission, at the same salary and with equivalent terms and conditions of employment.

• Marginal note:Interim rules of procedure

  (2) Until new rules are established by the First Nations Tax Commission, the Commission shall conduct itself in accordance with the rules of procedure established by the Indian Taxation Advisory Board.

Marginal note:Continuation of directors

144 Persons who are directors of the First Nations Finance Authority Inc., a corporation incorporated under the Canada Business Corporations Act, on the day on which section 58 comes into force shall continue as directors of the First Nations Finance Authority until new directors are elected.

Marginal note:Continuation of existing by-laws

• 145 (1) By-laws made by a First Nation under paragraph 83(1)(a), or any of paragraphs 83(1)(d) to (g), of the Indian Act that are in force on the day on which the name of the First Nation is added to the schedule are deemed to be laws made under section 5 or 9, as the case may be, to the extent that they are not inconsistent with section 5 or 9, and remain in force until they are repealed or replaced.

• Marginal note:Amendment of existing by-laws

  (2) For greater certainty, subsections 5(2) to (7) apply to amendments of by-laws referred to in subsection (1).

• Marginal note:Non-application of section

  (3) This section does not apply if the name of the First Nation is added to the schedule on or after the day on which section 145.1 comes into force.

Marginal note:Continuation of existing by-laws

• 145.1 (1) By-laws made by a First Nation under any of paragraphs 83(1)(a) and (b) to (g) of the Indian Act that are in force on the day on which the name of the First Nation is added to the schedule, except those described in subsection (2), are deemed to be laws made under section 5 to the extent that they are not inconsistent with section 5, and they remain in force until they are replaced by a law made by the First Nation under section 5 or are repealed.

• Marginal note:Continuation of existing by-laws

  (2) By-laws in respect of financial administration made by a First Nation under any of paragraphs 83(1)(a) and (b) to (g) of the Indian Act that are in force on the day on which the name of the First Nation is added to the schedule remain in force until they are repealed or until the First Nation makes a law that is approved under subsection 9(2).

• Marginal note:Continuation of existing by-laws

  (3) By-laws made by a First Nation under paragraph 83(1)(b) or (c) of the Indian Act that are in force on the day on which this section comes into force, except those described in subsection (4), are deemed to be laws made under section 5 to the extent that they are not inconsistent with section 5, and they remain in force until they are replaced by a law made by the First Nation under section 5 or are repealed.

• Marginal note:Continuation of existing by-laws

  (4) By-laws in respect of financial administration made by a First Nation under paragraph 83(1)(b) or (c) of the Indian Act that are in force on the day on which this section comes into force remain in force until they are repealed or until the First Nation makes a law that is approved under subsection 9(2).

Marginal note:Review and evaluation

146 Within seven years after the day on which this Act receives royal assent, the Minister, after consultation with the First Nations Tax Commission, First Nations Financial Management Board and First Nations Finance Authority, shall review the provisions and operation of this Act and the operations of those institutions, and submit a report to each House of Parliament on that review, including any changes that the Minister recommends relating to the evolution of the mandate and the operation of those institutions.

Consequential Amendments

Access to Information Act

147 [Amendment]

148 [Amendment]

Financial Administration Act

149 [Amendment]

Indian Act

150 [Amendment]

151 [Amendment]

Privacy Act

152 [Amendment]

Westbank First Nation Self-Government Act

153 [Amendment]

Coordinating Amendments

154 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*155 The provisions of this Act, other than section 154, come into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Section 154 in force on assent March 23, 2005; Act, other than section 154, in force April 1, 2006, see SI/2006-59.]