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First Nations Taxation Enforcement Regulations

Version of section 1 from 2007-11-01 to 2016-03-31:

Marginal note:Definitions

 The following definitions apply in these Regulations.



Act means the First Nations Fiscal and Statistical Management Act. (Loi)



debtor means a person who is liable for unpaid taxes, interest or penalties imposed under a property taxation law. (débiteur)

taxable property

bien imposable

taxable property means reserve land, an interest in reserve lands, or a right to occupy, possess or use reserve lands, that is subject to taxation under a property taxation law. (bien imposable)

tax administrator

administrateur fiscal

tax administrator means the person responsible for the administration of a first nation’s property taxation laws. (administrateur fiscal)

tax roll

rôle d’imposition

tax roll means a list of persons liable to pay tax on taxable property. (rôle d’imposition)

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