Government of Canada / Gouvernement du Canada
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Revenue Management Implementation Regulations

Version of section 1 from 2007-11-01 to 2016-03-31:

Marginal note:Definitions

  •  (1) The following definitions apply in these Regulations.



    Act means the First Nations Fiscal and Statistical Management Act. (Loi)

    financial institution

    institution financière

    financial institution means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with whom local revenues are deposited or by or through whom local revenues are invested. (institution financière)

    law-making delegate


    law-making delegate means a person or body to which the council of a first nation has, under paragraph 5(1)(f) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. (délégataire)

    local services capital infrastructure

    infrastructure destinée à la prestation de services locaux

    local services capital infrastructure means improvements and works that are, or are intended to be, used wholly or in part for the delivery of programs or services on a reserve, including buildings, water, sewer, gas, electrical and communications works and roads, walkways and other transportation systems. (infrastructure destinée à la prestation de services locaux)



    manager means a person appointed under subsection 2(1). (administrateur)



    record includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape. (document)

    tax administrator

    administrateur fiscal

    tax administrator means the person responsible for the administration of a first nation’s property taxation laws. (administrateur fiscal)

    third-party local services agreement

    accord de services locaux

    third-party local services agreement means an agreement, lease, instrument granting a right-of-way or easement, permit or other instrument to which a first nation or Her Majesty in right of Canada is a party

    • (a) that provides, wholly or in part, for the delivery of programs or services; and

    • (b) under which payments may be made from local revenues. (accord de services locaux)

  • Marginal note:Indian Act definitions

    (2) Unless the context otherwise requires, words and expressions used in these Regulations and not defined in them or in the Act have the same meaning as in the Indian Act.

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