GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal Regulations
assessor means the person designated by a First Nation to conduct assessments of assessable property. ( évaluateur )
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal Regulations
complainant means a person who commences an appeal under section 7. ( plaignant )
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal Regulations
party means the complainant, the assessor or the tax administrator. ( partie )
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal Regulations
property assessment law means a law made under subparagraph 5(1)(a)(i) of the First Nations Fiscal Management Act . ( texte législatif relatif à l’évaluation foncière )
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal Regulations
tax administrator means the person responsible for the administration of a First Nation’s property assessment laws. ( administrateur fiscal )
First Nations Assessment Appeal Regulations — 2
Procedures 2 A property assessment law shall incorporate the procedures set out in sections 3 to 13 or procedures that are the same as those set out in the laws in respect of assessment appeals of the province in which the assessable property is situated.
First Nations Assessment Appeal Regulations — 3
Reconsideration procedure 3 (1) A property assessment law shall include a procedure by which a person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that property and provide a period of at least 21 days to conduct the reconsideration. Modified assessment (2) If after a reconsideration the assessor modifies an assessment, the assessor shall send notice of the modified assessment to the tax administrator and to any other person who received the original notice of assessment. SOR/2016-29, s. 9 SOR/2024-277, s. 4(F)
First Nations Assessment Appeal Regulations — 4
Assessment appeal 4 Any person may appeal an assessment or a reconsideration of an assessment of the assessable property to an assessment review board established by the council of the First Nation. SOR/2024-277, s. 7(E)
First Nations Assessment Appeal Regulations — 5
Assessment review board 5 (1) An assessment review board shall be composed of at least three members, one of whom shall be designated as the chairperson of the board. Qualifications (2) At least one member of an assessment review board is to be a lawyer who is a practising or non-practising member in good standing of the law society of the province in which the assessable property is situated and at least one other member is to have experience in assessment appeals in the province in which the assessable property is situated. Conflict of interest (3) A person shall not serve as a member of an assessment review board if the person has a personal or financial interest in the assessable property that is the subject of the appeal or if the person is a chief or a member of the council of the First Nation. Membership in First Nation (4) For the purpose of subsection (3), membership in the First Nation does not in itself constitute a personal or financial interest in assessable property. SOR/2016-29, s. 10 SOR/2024-277, s. 7(E)
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Minimum appeal period 6 If a property assessment law establishes a period beyond which assessments are not to be appealed, that period shall end not less than 45 days after the day on which the notice of the assessment is mailed to the person named on the assessment roll. SOR/2016-29, s. 11 SOR/2024-277, s. 5(E)
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Notice of appeal 7 (1) An appeal is commenced by delivery of a notice of appeal to the assessor at the address set out in the assessment notice. Content of notice (2) The notice of appeal shall be accompanied by any fee required by the property assessment law, and shall include (a) the name and mailing address of the complainant and of any representative acting on behalf of the complainant; (b) the description of the assessable property, including any assessment roll number, set out in the assessment notice; and (c) the grounds for the appeal. SOR/2016-29, s. 12
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Scheduling of hearing 8 (1) On delivery of a notice of appeal to the assessor, the chairperson of the assessment review board, in consultation with the assessor, shall schedule a hearing of the appeal and, at least 10 days before the day on which the hearing is scheduled to begin, shall deliver a written notice of the date, time and place of the hearing to the parties and to each person named on the assessment roll in respect of the assessable property. Time limit (2) The assessment review board shall commence the hearing within 45 days after the notice of appeal to the assessor is delivered, unless all parties consent to a later date. SOR/2016-29, s. 13
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Hearing deferred 9 If a proceeding with respect to liability to pay taxes in respect of the assessable property that is the subject of an appeal is brought before a court of competent jurisdiction (a) before the hearing is to commence, the hearing shall be deferred until the matter is decided by the court; (b) during the hearing, the hearing shall be adjourned until the matter is decided by the court; or (c) after the hearing has concluded but before a decision on the appeal is given, the decision shall be deferred until the matter is decided by the court.
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Combined hearing 10 The assessment review board may conduct a single hearing of two or more appeals related to the same assessment roll if the matters on appeal in each hearing are addressing the same assessable property or substantially the same issues.
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Delivery of documentation 11 The chairperson shall without delay deliver a copy of any document submitted by a party in relation to an appeal to all other parties. SOR/2016-29, s. 14
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Decisions 12 (1) At the earliest opportunity after the day on which a hearing is completed, the assessment review board shall deliver a written decision on the appeal to all parties, and the assessor shall modify the assessment roll accordingly. Period (2) Despite subsection (1), a property assessment law may establish a period during which the assessment review board is to render its decision. The period shall end not less than 90 days after the day on which the hearing is completed. SOR/2016-29, s. 15
First Nations Assessment Appeal Regulations — 13
Methods of delivery 13 (1) Delivery of a document may be made personally or by sending it by registered mail, fax or e-mail. Personal delivery (2) Personal delivery of a document is made (a) in the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence; (b) in the case of a First Nation, by leaving the document with the person apparently in charge, at the time of delivery, of the First Nation’s administrative office, or with the First Nation’s legal counsel; and (c) in the case of a corporation, by leaving the document with the person apparently in charge, at the time of delivery, of the corporation’s head office or branch office, or with an officer or director of the corporation, or with the corporation’s legal counsel. Time of delivery (3) Subject to subsection (4), a document shall be considered to have been delivered (a) if delivered personally, at the time that personal delivery is made; (b) if sent by registered mail, on the fifth day after it is mailed; (c) if sent by fax, at the time indicated on the confirmation of transmission; or (d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened. Exception (4) A document delivered on a non-business day or after 17:00 local time on a business day shall be considered to have been delivered at 09:00 on the next business day. SOR/2016-29, s. 16 SOR/2024-277, s. 7(E)
First Nations Assessment Appeal Regulations — 13.1
Appeal 13.1 (1) An appeal lies to a court of competent jurisdiction from a decision of the assessment review board on a question of law. Appeal period (2) The appeal must be made within 30 days after the day on which the decision is delivered. SOR/2016-29, s. 17 SOR/2024-277, s. 6(E)
First Nations Assessment Appeal Regulations — 14
Coming into force 14 These Regulations come into force on the day on which they are registered.
First Nations Assessment Inspection Regulations — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to subparagraph 5(1)(a)(i) and paragraph 36(1)(a) of the First Nations Fiscal and Statistical Management Act a , hereby makes the annexed First Nations Assessment Inspection Regulations. a S.C. 2005, c. 9
First Nations Assessment Inspection Regulations — 1
Definitions 1 The following definitions apply in these Regulations. assessable property means reserve land, an interest in reserve lands or a right to occupy, possess or use reserve lands, that is subject to assessment under a property assessment law. ( bien sujet à évaluation ) assessor means the person designated by a First Nation to conduct assessments of assessable property. ( évaluateur ) property assessment law means a law made under subparagraph 5(1)(a)(i) of the First Nations Fiscal Management Act . ( texte législatif relatif à l’évaluation foncière ) SOR/2016-29, s. 18 SOR/2024-277, s. 8(E)
First Nations Assessment Inspection Regulations — First Nations Assessment Inspection Regulations
assessable property means reserve land, an interest in reserve lands or a right to occupy, possess or use reserve lands, that is subject to assessment under a property assessment law. ( bien sujet à évaluation )
First Nations Assessment Inspection Regulations — First Nations Assessment Inspection Regulations
assessor means the person designated by a First Nation to conduct assessments of assessable property. ( évaluateur )
First Nations Assessment Inspection Regulations — First Nations Assessment Inspection Regulations
property assessment law means a law made under subparagraph 5(1)(a)(i) of the First Nations Fiscal Management Act . ( texte législatif relatif à l’évaluation foncière )
First Nations Assessment Inspection Regulations — 2
Procedures 2 Inspections of assessable property for assessment purposes that are provided for in a property assessment law shall be carried out in accordance with procedures prescribed in sections 3 to 7 or procedures that are set out in the laws in respect of assessment inspections in the province in which the assessable property is located. SOR/2016-29, s. 19
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Notice of inspection 3 (1) Before attending to inspect an assessable property, the assessor shall deliver a notice of assessment inspection to the person named on the assessment roll at the address indicated on the roll. Content of notice (2) A notice of assessment inspection for an assessable property shall (a) include a description of the assessable property; (b) set out the proposed date and time when the inspection will take place and invite the person named on the assessment roll to contact the assessor at a telephone number set out in the notice to make arrangements for a different date and time, if necessary; and (c) describe the alternate assessment procedure authorized under section 6.
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Access to assessable property 4 If an assessable property is occupied by a person other than the person named on the assessment roll, the person named on the assessment roll shall make arrangements with the occupant to provide access to the assessor.
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Business hours 5 Unless otherwise requested by the person named on the assessment roll, inspections of an assessable property shall be conducted between 09:00 and 17:00 local time.
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Assessment without inspection 6 If the assessor attends at an assessable property to inspect it and no occupant 18 years of age or older is present or permission to inspect the property is denied, the assessor may assess the value of the assessable property based on the information available to him or her.
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Methods of delivery 7 (1) Delivery of a notice may be made personally or by sending it by mail, fax or e-mail. Personal delivery (2) Personal delivery of a notice is made (a) in the case of delivery to a residential dwelling, by leaving the notice with a person at least 18 years of age residing there; and (b) in the case of delivery to any other assessable property, by leaving the notice with the person apparently in charge, at the time of delivery, of the assessable property. Time of delivery (3) A notice shall be considered to have been delivered (a) if delivered personally, at the time that personal delivery is made; (b) if sent by mail, five days after the day on which the notice is postmarked; (c) if sent by fax, at the time indicated on the confirmation of transmission; and (d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened.
First Nations Assessment Inspection Regulations — 8
Coming into force 8 These Regulations come into force on the day on which they are registered.
First Nations Taxation Enforcement Regulations — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 5(1)(e), subsection 5(7) and paragraph 36(1)(a) of the First Nations Fiscal and Statistical Management Act a , hereby makes the annexed First Nations Taxation Enforcement Regulations . a S.C. 2005, c. 9
First Nations Taxation Enforcement Regulations — 1
Definitions 1 The following definitions apply in these Regulations. Act means the First Nations Fiscal 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 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 means the person responsible for the administration of a First Nation’s property taxation laws. ( administrateur fiscal ) tax roll means a list of persons liable to pay tax on taxable property. ( rôle d’imposition ) SOR/2016-29, s. 20 SOR/2024-277, s. 9(E)
First Nations Taxation Enforcement Regulations — First Nations Taxation Enforcement Regulations
Act means the First Nations Fiscal Management Act . ( Loi )
First Nations Taxation Enforcement Regulations — First Nations Taxation Enforcement Regulations
debtor means a person who is liable for unpaid taxes, interest or penalties imposed under a property taxation law. ( débiteur )
First Nations Taxation Enforcement Regulations — First Nations Taxation Enforcement Regulations
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 )
First Nations Taxation Enforcement Regulations — First Nations Taxation Enforcement Regulations
tax administrator means the person responsible for the administration of a First Nation’s property taxation laws. ( administrateur fiscal )
First Nations Taxation Enforcement Regulations — First Nations Taxation Enforcement Regulations
tax roll means a list of persons liable to pay tax on taxable property. ( rôle d’imposition )
First Nations Taxation Enforcement Regulations — 2
Conditions 2 Enforcement measures set out in a property taxation law are subject to the conditions, and shall be carried out in accordance with the procedures, prescribed in sections 3 to 22.
First Nations Taxation Enforcement Regulations — 3
Copies of notices 3 Copies of notices referred to in these Regulations shall be delivered (a) if the notice is in respect of taxable property, to all persons named on the tax roll in respect of that taxable property; and (b) if the notice is in respect of personal property, to all holders of security interests in the personal property registered under the laws of the province in which the personal property is located.
First Nations Taxation Enforcement Regulations — 4
Recovery of interest and penalties 4 (1) A property taxation law that provides for the imposition of interest or a penalty in respect of unpaid taxes shall include the rate of interest and the manner in which the amount of the penalty is calculated, as the case may be. Maximum rate of interest (2) The rate of interest on unpaid taxes shall not exceed 15% per year. Total penalties (3) The total of any penalties imposed in respect of unpaid taxes shall not exceed 10% of the amount of the unpaid taxes.
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Tax arrears certificate 5 (1) Before taking any enforcement measures referred to in sections 9 to 21, a tax administrator shall issue a tax arrears certificate and deliver it to every person named on the tax roll in respect of the property, at the address indicated on the tax roll. Limitation (2) A tax arrears certificate shall not be issued for at least six months after the day on which the taxes became due. SOR/2016-29, s. 21
First Nations Taxation Enforcement Regulations — 6
Content of certificate 6 A tax arrears certificate shall include a description of the taxable property and set out (a) the amount of unpaid taxes; (b) the amount of any penalty incurred and of any future penalty to which the debtor may become liable; (c) the amount of any interest payable to date and the rate of any interest payable in the future on the unpaid taxes; and (d) the date, if any, by which all amounts owing may be paid without incurring further interest and penalties. SOR/2016-29, s. 22
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List of liens 7 The tax administrator shall maintain a list of all liens created under a property taxation law.
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Manner of discharge 8 (1) A property taxation law that provides for the creation of a lien shall set out the manner in which the lien may be discharged. Registration of discharge (2) On receiving payment of the taxes, interest and penalties in respect of which a lien was created, the tax administrator shall register a discharge of the lien without delay.
First Nations Taxation Enforcement Regulations — 9
Notice of seizure 9 If a property taxation law provides for the seizure and assignment of taxable property for unpaid taxes, interest or penalties, and taxes, interest or penalties remain unpaid more than nine months after a tax arrears certificate was issued, the tax administrator may deliver to the debtor a notice describing the proceedings — referred to in sections 10 to 16 — that may be taken in respect of the taxable property if the amounts owing are not paid.
First Nations Taxation Enforcement Regulations — 10
Timing of sale 10 (1) Subject to subsections 15(1) and (3), not less than six months after delivery to the debtor of the notice referred to in section 9, a right to an assignment of the taxable property may be sold by public tender or auction. Notice of sale (2) A notice of the sale by public tender or auction shall be published in the local newspaper with the largest circulation at least once in each of the four weeks preceding the date of the sale, and shall be posted in a prominent place on the reserve not less than 10 days before that date. Content of notice (3) A notice of public tender or auction shall set out the upset price and any conditions that are attached to the acceptance of a bid.
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Upset price 11 The upset price shall not be less than the total of the amount of taxes, interest and penalties payable, calculated to the end of the redemption period described in subsection 14(1), plus 5% of that total.
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Purchase by First Nation 12 If no bid is equal to or greater than the upset price, the First Nation is deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price. SOR/2024-277, s. 9(E)
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Notification of Minister 13 The tax administrator shall without delay notify the Minister in writing of the sale of a right to an assignment of taxable property that has been made in accordance with these Regulations.
First Nations Taxation Enforcement Regulations — 14
Redemption period 14 (1) Within three months after the holding of a public tender or auction in respect of taxable property, the debtor may redeem the taxable property by paying to the First Nation the amount of the upset price plus 3%. Repayment and notice (2) On redemption of the taxable property (a) if the right to an assignment was sold to a bidder in accordance with section 10, the First Nation shall without delay repay to that bidder the amount of the bid; and (b) the tax administrator shall notify the Minister in writing of the redemption. SOR/2024-277, s. 9(E)
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Effective date of assignment 15 (1) No assignment of the taxable property shall be made until the end of the redemption period described in subsection 14(1). Assignment of taxable property (2) Subject to subsection (3), at the end of the redemption period, the First Nation shall assign the taxable property to the highest bidder in the public tender or auction held under subsection 10(1), or to itself as the deemed purchaser under section 12. Restriction on assignment (3) Taxable property shall not be assigned to any person or entity that would not have been entitled under the Indian Act or the First Nations Land Management Act , as the case may be, to obtain the interest or right constituting the taxable property. Registration of assignment (4) The tax administrator shall register an assignment of any taxable property assigned in accordance with these Regulations in every registry in which the taxable property is registered at the time of the assignment. SOR/2024-277, s. 9(E)
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Proceeds of sale 16 At the end of the redemption period, the proceeds from the sale of a right to assignment of taxable property shall be paid to any holders of registered interests in the property and to the First Nation in order of their priority at law, and any remaining proceeds shall be paid to the debtor. SOR/2024-277, s. 9(E)