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

Act current to 2022-06-20 and last amended on 2022-05-27. Previous Versions

PART 2First Nations Tax Commission (continued)

Purposes

Marginal note:Mandate

 The purposes of the Commission are to

  • (a) ensure the integrity of the system of First Nations real property taxation and promote a common approach to First Nations real property taxation nationwide, having regard to variations in provincial real property taxation systems;

  • (b) ensure that the real property taxation systems of First Nations reconcile the interests of taxpayers with the responsibilities of chiefs and councils to govern the affairs of First Nations;

  • (c) prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws;

  • (d) assist First Nations in the exercise of their jurisdiction over real property taxation on reserve lands and build capacity in First Nations to administer their taxation systems;

  • (e) develop training programs for First Nation real property tax administrators;

  • (f) assist First Nations to achieve sustainable economic development through the generation of stable local revenues;

  • (g) promote a transparent First Nations real property taxation regime that provides certainty to taxpayers;

  • (h) promote understanding of the real property taxation systems of First Nations; and

  • (i) provide advice to the Minister regarding future development of the framework within which local revenue laws are made.

  • 2005, c. 9, s. 29
  • 2018, c. 27, s. 414(E)

Functions and Powers

Marginal note:Powers

 In furtherance of the purposes set out in section 29, the Commission may enter into cooperative arrangements and shared-cost ventures with national and international organizations to consult on or sell products or services developed for First Nations who have made property taxation laws.

  • 2005, c. 9, s. 30
  • 2018, c. 27, s. 414(E)

Marginal note:Local revenue law review

  •  (1) The Commission shall review every local revenue law.

  • Marginal note:Written submissions

    (2) Before approving a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), the Commission shall consider, in accordance with any regulations made under paragraph 36(1)(b), any representations made to it under paragraph 7(b) in respect of the law.

  • Marginal note:Local revenue law approval

    (3) Subject to section 32, the Commission shall approve a local revenue law that complies with this Act and with any standards and regulations made under this Act.

  • Marginal note:Registry

    (4) The Commission shall maintain a registry of every law approved by it under this section and every financial administration law made under section 9.

  • 2005, c. 9, s. 31
  • 2018, c. 27, s. 393

Marginal note:Restrictions

  •  (1) The Commission shall not approve a law made under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands unless

    • (a) the First Nation has obtained and forwarded to the Commission a certificate in respect of their financial performance, issued by the First Nations Financial Management Board under subsection 50(3); and

    • (b) the First Nation has unutilized borrowing capacity.

  • Marginal note:Copy and certificate

    (2) On approving a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall provide the First Nations Finance Authority with

    • (a) a true copy of the law registered under subsection 31(4); and

    • (b) a certificate stating that the law meets all the requirements of this Act and the regulations made under this Act.

  • Marginal note:Notice of judicial review

    (3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall without delay inform the First Nations Finance Authority of those proceedings.

  • Marginal note:Certificate is evidence

    (4) A certificate referred to in paragraph (2)(b) is, in the absence of evidence to the contrary, conclusive evidence in any judicial proceedings of the facts contained in it.

  • 2005, c. 9, s. 32
  • 2015, c. 36, s. 188
  • 2018, c. 27, ss. 394, 414(E)

Marginal note:Review on request

  •  (1) On the request in writing by a member of a First Nation, or by a person who holds an interest or right in reserve lands, who

    • (a) is of the opinion that the First Nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied,

    • (b) has requested the council of the First Nation to remedy the situation, and

    • (c) is of the opinion that the council has not remedied the situation,

    the Commission shall conduct a review of the matter in accordance with the regulations.

  • Marginal note:Independent review

    (2) If the Commission is of the opinion that a First Nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied, it shall conduct a review of the matter in accordance with the regulations.

  • Marginal note:Remedy

    (3) If, after conducting a review, the Commission considers that a First Nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied, the Commission

    • (a) shall order the First Nation to remedy the situation; and

    • (b) may, if the First Nation does not remedy the situation within the time set out in the order, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on the First Nation or assume third-party management of the First Nation’s local revenues to remedy the situation.

  • 2005, c. 9, s. 33
  • 2018, c. 27, ss. 395, 414(E)

Marginal note:First Nations Gazette

  •  (1) All local revenue laws approved by the Commission and all standards and procedures established by the Commission under section 35 shall be published in the First Nations Gazette.

  • Marginal note:Frequency of publication

    (2) The Commission shall publish the First Nations Gazette at least once in each calendar year.

Standards and Procedures

Marginal note:Standards

  •  (1) The Commission may establish standards, not inconsistent with the regulations, respecting

    • (a) the form and content of local revenue laws;

    • (b) enforcement procedures to be included in those laws;

    • (c) criteria for the approval of laws made under paragraph 5(1)(d) or (f);

    • (c.01) criteria for the approval of local revenue laws respecting reserve lands that have been set apart for the use and benefit of more than one First Nation, including criteria in relation to the First Nations entering into agreements in relation to the administration of those local revenue laws and criteria in respect of those agreements;

    • (c.1) notices relating to local revenue laws, including any minimum periods applicable to the notices;

    • (d) the form in which information required under section 8 is to be provided to the Commission; and

    • (e) the dates on or before which laws must be made by a council of a First Nation under section 10.

  • Marginal note:Procedures

    (2) The Commission may establish procedures respecting

    • (a) submission for approval of local revenue laws;

    • (b) approval of those laws;

    • (c) representation of taxpayers’ interests in the decisions of the Commission; and

    • (d) resolution of disputes with First Nations concerning the taxation of interests or rights on reserve lands.

  • Marginal note:Statutory Instruments Act

    (3) The Statutory Instruments Act does not apply to a standard established under subsection (1) or a procedure established under subsection (2).

  • 2005, c. 9, s. 35
  • 2015, c. 36, s. 189
  • 2018, c. 27, ss. 396, 414(E)

Regulations

Marginal note:Regulations

  •  (1) The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Commission, make regulations

    • (a) prescribing anything that is to be prescribed under subparagraph 5(1)(a)(i), paragraph 5(1)(e) or (4)(a), subsection 5(7) or section 10;

    • (b) establishing procedures to be followed for the purposes of section 31 or 33, including procedures

      • (i) for requiring the production of documents from a First Nation or person requesting a review under subsection 33(1),

      • (ii) for conducting hearings, and

      • (iii) authorizing the Commission to apply to a justice of the peace for a subpoena compelling a person to appear before the Commission to give evidence and bring any documents specified in the subpoena, and to pay associated travel expenses;

    • (c) prescribing fees to be charged by the Commission for services to First Nations and other organizations; and

    • (d) respecting the exercise of the law-making powers of First Nations under subsection 5(1).

  • Marginal note:Provincial differences

    (2) Regulations made under paragraph (1)(a) may vary from province to province.

  • Marginal note:Authority to vary

    (3) Regulations made under paragraph (1)(b) may authorize the Commission to

    • (a) vary the procedures to accommodate the customs or culture of a First Nation in respect of which a hearing is being held;

    • (b) extend or shorten any period provided for in those regulations;

    • (c) dispense with compliance with any procedure provided for in the regulations in the interest of securing a just, expeditious and inexpensive hearing of a complaint; and

    • (d) delegate any of the powers of the Commission under section 31 or 33 to a panel consisting of one or more commissioners.

  • Marginal note:Designation of panels by Chief Commissioner

    (3.1) Regulations made under paragraph (1)(b) may authorize or require the Chief Commissioner to designate the members of a panel for the purposes of the delegation of powers referred to in paragraph (3)(d).

  • Marginal note:Inconsistencies

    (4) In the event of an inconsistency between a law made under subsection 5(1) and regulations made under subsection (1), the regulations prevail to the extent of the inconsistency.

  • 2005, c. 9, s. 36
  • 2015, c. 36, s. 190
  • 2018, c. 27, s. 414(E)

PART 3First Nations Financial Management Board

Interpretation

Definition of Board

 In this Part, Board means the First Nations Financial Management Board.

Establishment and Organization of Board

Marginal note:Establishment

  •  (1) There is established a board, to be known as the First Nations Financial Management Board, to be managed by a board of directors consisting of a minimum of nine and a maximum of 13 directors, including a Chairperson and Vice-Chairperson.

  • Marginal note:Capacity, rights, powers and privileges

    (2) The Board has the capacity, rights, powers and privileges of a natural person, including the capacity to

    • (a) enter into contracts;

    • (b) acquire, hold and dispose of property or an interest or right in property, or lease property;

    • (c) raise, invest or borrow money; and

    • (d) sue and be sued.

  • 2005, c. 9, s. 38
  • 2010, c. 12, s. 1733
  • 2018, c. 27, s. 397

Marginal note:Not agent of Her Majesty

 The Board is not an agent of Her Majesty.

Marginal note:Appointment of Chairperson

 On the recommendation of the Minister, the Governor in Council shall appoint a Chairperson to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.

Marginal note:Appointment of additional directors

  •  (1) The Governor in Council, on the recommendation of the Minister, shall appoint a minimum of five, and a maximum of nine, other directors to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.

  • Marginal note:Appointment by AFOA Canada

    (2) AFOA Canada, or any other body prescribed by regulation, shall appoint up to three additional directors to hold office during pleasure for a term not exceeding five years.

  • Marginal note:Staggered terms

    (3) In determining the term of appointment of directors, the Governor in Council shall endeavour to ensure that the terms of no more than three directors expire in any one calendar year.

  • Marginal note:Qualifications

    (4) The board of directors shall be composed of men and women from across Canada, including members of First Nations, who are committed to the strengthening of First Nation financial management and who have the experience or capacity to enable the Board to fulfil its mandate.

  • 2005, c. 9, s. 41
  • 2010, c. 12, s. 1734
  • 2017, c. 26, s. 50
  • 2018, c. 27, s. 414(E)

Marginal note:Election of Vice-Chairperson

  •  (1) The board of directors shall elect a Vice-Chairperson from among the directors.

  • Marginal note:Functions

    (2) In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Vice-Chairperson shall assume the duties and functions of the Chairperson.

Marginal note:Reappointment

 Directors may be reappointed for a second or subsequent term of office.

Marginal note:Status

 Directors shall hold office on a part-time basis.

Marginal note:Remuneration

  •  (1) Directors shall be paid the remuneration determined by the Governor in Council.

  • Marginal note:Expenses

    (2) Directors shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of residence.

 
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