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

Marginal note:Notice of proposed laws

• 6. (1) The council of a first nation shall, at least 60 days before making a law under any of paragraphs 5(1)(a) to (c), including a law repealing such a law or an amendment to such a law other than one referred to in paragraph 10(a) or (b),

  • (a) publish a notice of the proposed law in a local newspaper;

  • (b) post the notice in a public place on the reserve lands of the first nation; and

  • (c) send the notice, by mail or electronic means, to the First Nations Tax Commission, to members of the first nation, to others who have interests in those lands or rights to occupy, possess or use those lands and to every government, organization and individ­ual who, in the opinion of the council, may be affected by the proposed law.

• Marginal note:Exemption

  (2) The First Nations Tax Commission may exempt a first nation from the requirements of subsection (1) in respect of an amendment of a law if the Commission considers that the amendment is not significant.

• Marginal note:Content of notice

  (3) A notice referred to in subsection (1) shall

  • (a) describe the proposed law;

  • (b) state where a copy of the proposed law may be obtained;

  • (c) invite representations regarding the proposed law to be made, in writing, to the council within 60 days after the date stated in the notice; and

  • (d) if the council is to review the proposed law at a public meeting, state the time and place of the meeting.

• Marginal note:Council to consider representations

  (4) Before making a law under any of paragraphs 5(1)(a) to (c), the council of a first nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d).

Marginal note:Further representations

7. When the council of a first nation sends a property taxation law or a law made under paragraph 5(1)(c) to the First Nations Tax Commission for its approval, the council shall

• (a) provide a copy of the law to any persons who made representations under paragraph 6(3)(c); and

• (b) invite those persons to make written representations to the Commission within 30 days after the day on which they receive the copy of the law.

Marginal note:Information accompanying property taxation law

• 8. (1) A property taxation law — including an amendment of a property taxation law — shall, when submitted to the First Nations Tax Commission for approval, be accompanied by

  • (a) a description of the lands, interests or rights subject to the law;

  • (b) a description of the assessment practices to be applied to each class of land, interest or right;

  • (c) information regarding services to be provided from local revenues, existing service agreements and any service agreement negotiations under way at the time the law was made;

  • (d) a description of the notices that were given, any consultation undertaken by the council before making the law and copies of any written representations received by the council; and

  • (e) evidence that the law was duly made by the council.

• Marginal note:Exemption

  (2) The First Nations Tax Commission may exempt a first nation from the requirements of subsection (1) in respect of an amendment of a property taxation law if the Commission considers that the amendment is not significant.

• Marginal note:Accompanying information

  (3) A law made under paragraph 5(1)(c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by

  • (a) a description of the notices that were given, any consultation undertaken by the council before making the law and copies of any written representations received by the council; and

  • (b) evidence that the law was duly made by the council.

• Marginal note:Evidence law duly made

  (4) A law made under paragraph 5(1)(b), (d) or (e) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.

• Marginal note:Additional information on request

  (5) At the request of the First Nations Tax Commission, a first nation shall provide any documents that the Commission requires in order to

  • (a) review a local revenue law;

  • (b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 35(1); or

  • (c) perform any of its other functions under this Act.