First Nations Tax Commission Review Procedures Regulations

Marginal note:Notice of review

• 37 (1) If the Commission decides to conduct a review under subsection 33(2) of the Act, it shall deliver a notice of review to the first nation that is the subject of the review.

• Marginal note:Content of notice

  (2) The notice of review shall

  • (a) if the Commission is of the opinion that the first nation has not complied with the Act or a regulation, identify the provision of the Act or regulation in question and the reason that the Commission believes it has not been complied with; and

  • (b) if the Commission is of the opinion that the first nation has unfairly or improperly applied a law, identify the law in question and the reason that the Commission believes it has been unfairly or improperly applied.

• Marginal note:Production of documents

  (3) The notice of review may require a first nation to produce any documents set out in the notice relating to the subject of the review.

• Marginal note:Publication of notice

  (4) Within 10 business days after the delivery of a notice of review, the Commission shall publish a notice of the proposed review on an Internet site maintained by the Commission and deliver a copy of the notice to the First Nations Financial Management Board.