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

Act current to 2024-02-06 and last amended on 2024-01-15. Previous Versions

PART 2First Nations Tax Commission (continued)

Establishment and Organization of Commission (continued)

Marginal note:Status

 The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.

Marginal note:Reappointment

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

Marginal note:Remuneration

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

  • Marginal note:Expenses

    (2) The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence.

Marginal note:Chief Commissioner — functions

 The Chief Commissioner is the chief executive officer of the Commission and has supervision over, and direction of, the work and staff of the Commission.

Marginal note:Deputy Chief Commissioner — functions

 In the event of the absence or incapacity of the Chief Commissioner, or if the office of Chief Commissioner is vacant, the Deputy Chief Commissioner shall assume the duties and functions of the Chief Commissioner.

Marginal note:Head office

  •  (1) The head office of the Commission shall be on the reserve lands of the Tk’emlúps te Secwépemc or at any other location that the Governor in Council determines.

  • Marginal note:Additional office

    (2) The Commission shall maintain an additional office in the National Capital Region described in the schedule to the National Capital Act.

  • 2005, c. 9, s. 26
  • 2018, c. 27, s. 392

Marginal note:Rules of procedure

 The Commission may make any rules that it considers necessary for the conduct of, and the fixing of a quorum for, its meetings.

Marginal note:Staff

  •  (1) The Commission may

    • (a) hire any staff that is necessary to conduct the work of the Commission; and

    • (b) determine the duties of those persons and the conditions of their employment.

  • Marginal note:Salaries and benefits

    (2) Persons hired under subsection (1) shall be paid the salaries and benefits fixed by the Commission.

Purposes

Marginal note:Mandate

 The purposes of the Commission are to

  • (a) support and protect the integrity of First Nations local revenue systems and promote common approaches to those systems as part of the Canadian fiscal framework;

  • (b) support and promote the reconciliation, in First Nations local revenue systems, of the interests of taxpayers with the responsibilities of councils to govern the affairs of First Nations;

  • (c) support and promote positive relationships between First Nations and taxpayers, including through the provision of support services for the resolution of disputes related to First Nations local revenue systems;

  • (d) assist First Nations in the exercise of their jurisdiction over local revenues;

  • (e) develop and deliver, and provide support for the development and delivery of, training and education services — and conduct research — respecting the implementation and administration of First Nations local revenue systems, respecting First Nations economic growth and respecting the evolution of local revenue systems;

  • (f) assist First Nations in growing their economies and increasing their local revenues;

  • (g) promote transparency of First Nations local revenue systems and understanding of those systems by members of First Nations, taxpayers and the public;

  • (h) conduct research and provide advice and information to the Government of Canada, including the Minister, regarding the future development and implementation of frameworks to support First Nations in exercising their jurisdiction over local revenues;

  • (i) conduct research, analyze information and provide advice to support the development, implementation and administration of First Nations local revenue systems;

  • (j) collaborate with First Nations, Indigenous institutions and organizations and all levels of government to strengthen First Nations economies and support the development of legal and administrative frameworks to promote the evolution of their jurisdiction over local revenues;

  • (k) support the negotiation, development and implementation of agreements related to First Nations local revenue systems;

  • (l) provide services to any Indigenous group named in the schedule to any regulation made under section 141; and

  • (m) collect data, publish statistical information and conduct research and analysis on matters related to the purposes set out in the other paragraphs of this section.

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) with respect to a loan referred to in paragraph 74(a) 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 sufficient unutilized borrowing capacity in respect of that loan.

  • Marginal note:Copy and certificate

    (2) On approving a law made by a First Nation under paragraph 5(1)(d) with respect to a loan referred to in paragraph 74(a), 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 an approved law referred to in subsection (2), 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.

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)

Data Collection, Analysis and Publication

Marginal note:Functions and powers

  •  (1) The Commission may, on matters within the scope of its purposes, collect, analyze, abstract and publish data for statistical purposes.

  • Marginal note:No identifying information

    (2) The Commission shall ensure that no First Nation, entity, including an entity referred to in subsection 50.1(1), or individual can reasonably be identified, whether directly or indirectly, by any means, from any information that the Commission makes publicly available under subsection (1).

  • Marginal note:Exception

    (3) The Commission is not required to comply with subsection (2) if the information is already in the public domain or the First Nation, entity or individual to whom it relates consents to being identified.

Marginal note:Information sharing agreements

 The Commission may enter into agreements with a First Nation, entity, including an entity referred to in subsection 50.1(1), or individual or any level of government concerning the sharing of information for research, analysis and publication purposes.

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)
 

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