Revenue Management Implementation Regulations

Marginal note:Definitions

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

  Act

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

  financial institution

  financial institution means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with which local revenues or other revenues are deposited or by or through which local revenues or other 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), 8.1(1)(b) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. (délégataire)

  local services capital assets

  local services capital assets means capital assets that are, or are intended to be, used wholly or in part for the delivery on reserve lands of programs and services that are paid for wholly or in part out of local revenues. (immobilisations destinées à la prestation de services locaux)

  local services capital infrastructure

  local services capital infrastructure[Repealed, SOR/2024-255, s. 6]

  manager

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

  other revenues capital assets

  other revenues capital assets means capital assets that are, or are intended to be,

  • (a) used for generating other revenues; or

  • (b) used wholly or in part for the delivery of programs and services that are paid for wholly or in part out of other revenues. (immobilisations des autres recettes)

  record

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

  tax administrator

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

  third-party local services agreement

  third-party local services agreement means an agreement, lease, instrument or act granting a right-of-way or easement or real servitude, permit or other instrument or act to which a First Nation or His 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.