First Nations Tax Commission Review Procedures Regulations (SOR/2007-239)

Marginal note:Statutory declarations

• 39 (1) The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a reply that have not been admitted.

• Marginal note:Cross-examination on declaration

  (2) A party who has submitted a statutory declaration shall make the deponent of the declaration available for cross-examination by the Commission on the content of the declaration.

Marginal note:Evidence and information

40 In conducting a review, the Commission may

• (a) accept evidence that is not given on oath or evidence that would not ordinarily be admissible in a court of law;

• (b) at the request of a party, require another party to provide the Commission with any documents necessary to the conduct of its review; and

• (c) direct that written submissions be filed.

Marginal note:Adding intervenor

• 41 (1) Any person or organization may apply to the Commission to be added as an intervenor

  • (a) if a hearing is to be held, at any time before the hearing begins; and

  • (b) in any other case, at any time before the decision on the review is rendered.

• Marginal note:Receipt of application

  (2) On receipt of an application under subsection (1), the Commission may

  • (a) add the person or organization as an intervenor;

  • (b) direct the person or organization to provide the Commission with additional information in support of the application; or

  • (c) reject the application.

• Marginal note:Adding Board as intervenor

  (3) If the First Nations Financial Management Board makes an application in accordance with subsection (1), the Commission shall add the Board as an intervenor for the purpose of making representations as to the impact of any potential remedy.

Marginal note:Hearing

• 42 (1) The Commission may at any time direct that a review be set down for a hearing and, at the request of the first nation, shall hold a hearing.

• Marginal note:Procedures for hearing

  (2) Section 20, subsection 25(2) and sections 26, 27 and 33 to 36 apply, with any modifications that are necessary, to a hearing directed under subsection (1).

Coming into Force

Marginal note:Coming into force

43 These Regulations come into force on the day on which they are registered.