First Nations Taxation Enforcement Regulations
1 The following definitions apply in these Regulations.
Act means the First Nations Fiscal and Statistical Management Act. (Loi)
debtor means a person who is liable for unpaid taxes, interest or penalties imposed under a property taxation law. (débiteur)
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 means the person responsible for the administration of a first nation’s property taxation laws. (administrateur fiscal)
tax roll means a list of persons liable to pay tax on taxable property. (rôle d’imposition)
- Date modified: