First Nations Tax Commission Review Procedures Regulations

Marginal note:Reply by first nation

• 38 (1) A first nation that receives a notice of review may file a reply within 10 business days after delivery of the notice.

• Marginal note:Content of reply

  (2) A reply to a notice of review shall identify the notice to which the reply relates and set out

  • (a) the name, address and telephone number, and any available fax number and e-mail address, of the first nation and of any representative acting on behalf of the first nation;

  • (b) an address for delivery of documents, if different from the address of the first nation or its representative;

  • (c) an outline of the position that the first nation takes in response to the allegations set out in the notice;

  • (d) an admission or denial of each allegation of fact contained in the notice;

  • (e) a concise statement of any additional facts and any law on which the first nation intends to rely; and

  • (f) any other information that the first nation believes the Commission requires in order to conduct the review.

• Marginal note:Failure to reply

  (3) If a first nation fails to file a reply, the Commission may proceed with the review.