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

Act current to 2020-07-28 and last amended on 2020-07-20. 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 his or her 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) ensure the integrity of the system of First Nations real property taxation and promote a common approach to First Nations real property taxation nationwide, having regard to variations in provincial real property taxation systems;

  • (b) ensure that the real property taxation systems of First Nations reconcile the interests of taxpayers with the responsibilities of chiefs and councils to govern the affairs of First Nations;

  • (c) prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws;

  • (d) assist First Nations in the exercise of their jurisdiction over real property taxation on reserve lands and build capacity in First Nations to administer their taxation systems;

  • (e) develop training programs for First Nation real property tax administrators;

  • (f) assist First Nations to achieve sustainable economic development through the generation of stable local revenues;

  • (g) promote a transparent First Nations real property taxation regime that provides certainty to taxpayers;

  • (h) promote understanding of the real property taxation systems of First Nations; and

  • (i) provide advice to the Minister regarding future development of the framework within which local revenue laws are made.

  • 2005, c. 9, s. 29
  • 2018, c. 27, s. 414(E)

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) for financing of capital assets for the provision of local services on reserve lands 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 unutilized borrowing capacity.

  • Marginal note:Copy and certificate

    (2) On approving a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, 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 a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, 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.

  • 2005, c. 9, s. 32
  • 2015, c. 36, s. 188
  • 2018, c. 27, ss. 394, 414(E)

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)
 
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