GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Tax Commission Review Procedures Regulations — 5
Filing with Commission 5 (1) A document related to a review is filed with the Commission when it is delivered to its head office at the address indicated on the Commission’s website. Delivery stamp (2) Subject to subsection (3), each document filed with the Commission shall be stamped with the date on which it was delivered. Day of delivery (3) A document filed with the Commission on a day that is not a business day or after 17:00 local time on a business day shall be stamped as having been delivered on the next business day. SOR/2016-29, s. 5
First Nations Tax Commission Review Procedures Regulations — 6
Delivery of copies 6 When a document is filed with the Commission, the Commission shall deliver a copy of it to all parties and intervenors.
First Nations Tax Commission Review Procedures Regulations — 7
Authorization 7 (1) Documents filed on behalf of a party shall be signed by a person authorized by the party and shall set out the nature of the person’s authorization. Proof of capacity (2) The Commission may at any time require a person who has signed a document on behalf of a party to provide proof of the person’s authority to act in that capacity.
First Nations Tax Commission Review Procedures Regulations — 8
Filing a request for review 8 (1) A request for review shall set out (a) the name, address and telephone number, and any available fax number and e-mail address, of the applicant and of any representative acting on behalf of the applicant; (b) an address for the delivery of documents, if different from the address of the applicant or representative; (c) the name of the First Nation, and the title of any local revenue law, in respect of which the request for review is made; (d) the grounds for the request for review; (e) a concise statement of the facts and any law on which the applicant intends to rely; (f) the remedy sought; (g) any other information that the applicant believes the Commission requires in order to conduct the review; and (h) if the review is requested on an expedited basis, the reasons for the urgency. Accompanying documentation (2) A request for review shall be accompanied by two copies of the applicant’s request for a remedy made to the council of the First Nation pursuant to paragraph 33(1)(b) of the Act and any related correspondence with the council of the First Nation. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 9
Deficient request 9 If a request for review does not contain the information required under section 8, the Commission shall (a) identify what information is missing; and (b) advise the applicant that the information must be provided before the Commission will proceed with the request for review.
First Nations Tax Commission Review Procedures Regulations — 10
Reply 10 (1) A First Nation that is the subject of the review may file a reply to the request for review within 10 business days after the day on which the Commission delivers to it a copy of the request for review. Content of reply (2) A reply to a request for review shall identify the request for review 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 the delivery of documents, if different from the address of the First Nation or its representative; (c) an outline of the position the First Nation takes in response to the request for review; (d) an admission or denial of each allegation of fact contained in the request for review; (e) a concise statement of any additional facts and any law on which the First Nation intends to rely; (f) any other information that the First Nation believes the Commission requires in order to conduct the review; and (g) if the review is requested on an expedited basis, the reasons for the urgency. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 11
Failure to reply 11 If a First Nation fails to submit a reply to a request for review, the Commission may conduct the review solely on the basis of the submissions of the applicant and any intervenors. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 12
Filing of response 12 (1) The applicant may file a response to the First Nation’s reply within five business days after the day on which the Commission delivered a copy of the reply to the applicant. Content of response (2) A response to the First Nation’s reply shall identify the request for review to which the response relates and admit or deny any additional statements of fact contained in the reply. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 13
Affected persons 13 Within 10 business days after the filing of a request for review that meets the requirements of section 8, the Commission shall (a) publish a notice of the review on an Internet site maintained by the Commission; and (b) deliver a copy of the request for review to the First Nation that is the subject of the review and to the First Nations Financial Management Board. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 14
Adding intervenor 14 (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 a decision on the review is rendered. 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. 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 requested remedy. Role of intervenors (4) An intervenor may make written submissions and, if a hearing is being held, oral argument to the Commission.
First Nations Tax Commission Review Procedures Regulations — 15
Delivery of documents 15 On adding a person or organization as an intervenor, the Commission shall deliver to the person or organization copies of the request for review, any reply filed under section 10 and any response filed under section 12.
First Nations Tax Commission Review Procedures Regulations — 16
Statutory declarations 16 (1) The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a request for review or reply that have not been admitted. Cross-examination on declaration (2) A party who has submitted a statutory declaration shall make the deponent of the declaration available for cross-examination on the content of the declaration by any other party.
First Nations Tax Commission Review Procedures Regulations — 17
Amendments to request for review 17 An applicant may file with the Commission a request that a review already under way address additional issues that would otherwise be the subject of a separate review.
First Nations Tax Commission Review Procedures Regulations — 18
Evidence and information 18 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.
First Nations Tax Commission Review Procedures Regulations — 19
Consolidation 19 The Commission may hold a single hearing in respect of more than one review or consolidate two or more reviews.
First Nations Tax Commission Review Procedures Regulations — 20
Required attendance 20 The Commission may require the parties to attend any conferences or meetings necessary to the conduct of a review.
First Nations Tax Commission Review Procedures Regulations — 21
Settlement conferences 21 (1) A settlement conference may be scheduled by the Commission or at the request of a party at any stage in a review. Presence of party (2) If a representative is acting for a party, the Commission may direct that the party be present at the settlement conference or available to instruct the representative at that time.
First Nations Tax Commission Review Procedures Regulations — 22
Informal resolution 22 (1) The Commission may make settlement recommendations to the parties and may suspend the review to enable the parties to attempt to resolve the subject of the request for review informally. Referral to mediation (2) The Commission may recommend to the parties that the request for review be referred to formal mediation, in which case the Commission shall provide to the parties a roster of mediators who are independent of the Commission.
First Nations Tax Commission Review Procedures Regulations — 23
Consent order 23 If the parties reach an agreement, the Commission may make an order under paragraph 33(3)(a) of the Act embodying that agreement.
First Nations Tax Commission Review Procedures Regulations — 24
Recommencement of review 24 If six months have elapsed since a review was referred to mediation or adjourned for other settlement discussions without a settlement being reached, the Commission shall recommence the review and notify the parties accordingly.
First Nations Tax Commission Review Procedures Regulations — 25
Directed hearing 25 (1) The Commission may at any time direct that a hearing be held in respect of a request for review. Notice of hearing (2) If the Commission directs that a hearing be held, the Commission shall fix the time, date and place for the hearing and deliver a notice of the hearing to all parties and intervenors.
First Nations Tax Commission Review Procedures Regulations — 26
Conduct of hearings 26 (1) The Commission may direct that a brief written summary of the submissions of any party or intervenor be filed in advance of a hearing. Expediting hearing (2) With the agreement of the parties, the Commission may (a) proceed on the basis of an agreed statement of facts; or (b) limit the number of witnesses to be called at a hearing. Teleconferencing (3) The Commission may hear oral evidence or oral submissions by teleconference. Adjournments (4) The Commission may adjourn a hearing for any time and on any terms that it considers appropriate.
First Nations Tax Commission Review Procedures Regulations — 27
Failure to attend 27 If a party or intervenor who has been given notice of a hearing in accordance with subsection 25(2) fails to attend, the Commission may proceed with the hearing and complete its review in the absence of that party or intervenor.
First Nations Tax Commission Review Procedures Regulations — 28
Subpoenas 28 (1) A party may, at any time before the conclusion of a hearing, request the Commission to apply to a justice of the peace for a subpoena compelling a person to appear before the Commission to give evidence and to bring any documents specified in the subpoena. Travel expenses (2) The Commission shall pay travel expenses, in the amount set out in Tariff A of the Federal Courts Rules , to every person compelled by subpoena to appear before it.
First Nations Tax Commission Review Procedures Regulations — 29
Pre-hearing conferences 29 (1) If a hearing is to be held, a pre-hearing conference between the parties shall be scheduled by the Commission to (a) direct the pre-hearing production of documents by a party; (b) determine whether a subpoena will be required in respect of any person who may be required as a witness; (c) direct a party to provide further information regarding its position; (d) develop an agreed statement of facts or obtain admissions that might facilitate the hearing; (e) attempt to simplify the matters in dispute between the parties, including the resolution of some or all of them; (f) determine the conduct of the hearing, including the order in which the parties will proceed, the number and identity of witnesses and the estimated time required; or (g) decide any other matter that may aid in securing a just, expeditious or inexpensive disposition of the review. Require attendance (2) If a representative is acting for an applicant, the Commission may direct that the applicant be present at the pre-hearing conference. Single Commissioner (3) A pre-hearing conference may be conducted by a single Commissioner or an employee of the Commission.
First Nations Tax Commission Review Procedures Regulations — 30
Examination outside hearing 30 (1) At the request of a party, the Commission may consent to the examination of a person outside a hearing, having regard to (a) the expected absence of the person at the time of the hearing; (b) the age or any illness or infirmity of the person; (c) the distance the person resides from the place where the hearing will be held; and (d) the expense of having the person attend the hearing. Directions (2) In giving its consent under subsection (1), the Commission shall give directions regarding the time, place and manner of the examination, the notice to be given to the person being examined and to the other parties, the attendance of any other witnesses and the production of any requested documents or other material. Cross-examination (3) Other parties may cross-examine any person examined outside a hearing. Copies of transcript (4) A party submitting transcribed evidence shall provide a copy of the transcript, at its own expense, to the Commission and to all other parties.
First Nations Tax Commission Review Procedures Regulations — 31
Adverse witnesses 31 (1) Subject to subsection (4), a party may call another party as a witness at a hearing by requesting that a subpoena be delivered and travel expenses be paid to that party in accordance with subsections 28(1) and (2). Corporations (2) If the other party is a corporation, it shall provide as a witness an officer or director of the corporation who has knowledge of the facts in issue. First Nation (3) If the other party is a First Nation, it shall provide as a witness the person who administers the taxes of the First Nation or another person who has knowledge of the facts in issue. Notice (4) A party shall give another party at least five business days notice of its intention to call that party or a person referred to in subsection (2) or (3) as a witness, unless the other party or that person is in attendance at the hearing. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 32
Non-compliance 32 If an applicant fails to comply with these Regulations, the Commission may dismiss the request for review.
First Nations Tax Commission Review Procedures Regulations — 33
Time periods variable 33 The Commission may, on the application of a party, extend or shorten any period provided for in these Regulations.
First Nations Tax Commission Review Procedures Regulations — 34
Variances 34 If it is necessary to secure the just, expeditious or inexpensive hearing of a request for review, or to accommodate the customs or culture of the First Nation in respect of which a hearing is held, the Commission may vary any procedure provided for by these Regulations. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 35
Costs 35 No costs shall be awarded in any review.
First Nations Tax Commission Review Procedures Regulations — 36
Decisions of the Commission 36 (1) All decisions and orders of the Commission in a review shall be issued in written form and shall be accompanied by written reasons. Publication (2) A decision or order of the Commission, and the accompanying reasons, shall be published in the First Nations Gazette or on an Internet site maintained by the Commission. Provision of copies (3) The Commission shall provide a copy of each decision, order and accompanying reasons to all parties and intervenors and make copies of them available for inspection by the public at its offices. Compliance period (4) An order made under paragraph 33(3)(a) of the Act shall set out the period within which the First Nation shall implement the required remedy. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 37
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. 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. 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. 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. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 38
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. 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. Failure to reply (3) If a First Nation fails to file a reply, the Commission may proceed with the review. SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 39
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. 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.
First Nations Tax Commission Review Procedures Regulations — 40
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.
First Nations Tax Commission Review Procedures Regulations — 41
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. 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. 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.
First Nations Tax Commission Review Procedures Regulations — 42
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. 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). SOR/2024-277, s. 3(E)
First Nations Tax Commission Review Procedures Regulations — 43
Coming into force 43 These Regulations come into force on the day on which they are registered.
First Nations Local Revenue Law Review Regulations — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 36(1)(b) and subsection 36(3) of the First Nations Fiscal and Statistical Management Act a , hereby makes the annexed First Nations Local Revenue Law Review Regulations . a S.C. 2005, c. 9
First Nations Local Revenue Law Review Regulations — 1
Definition of Act 1 In these Regulations, Act means the First Nations Fiscal Management Act . SOR/2016-29, s. 6
First Nations Local Revenue Law Review Regulations — 2
Delegation to panel 2 (1) The Commission may delegate to a panel consisting of three or more commissioners its powers of review and approval under section 31 of the Act. Designation of commissioners (2) The commissioners of that panel must be designated by the Chief Commissioner. SOR/2016-29, s. 7
First Nations Local Revenue Law Review Regulations — 3
Referral to Commission 3 If a panel constituted under section 2 determines that a law submitted for review and approval does not comply with the Act or any regulations or standards made under the Act, the panel must not approve the law and is to refer it back to the Commission for review and approval. SOR/2016-29, s. 7
First Nations Local Revenue Law Review Regulations — 4
Coming into force 4 These Regulations come into force on the day on which they are registered.
First Nations Assessment Appeal Regulations — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraphs 5(4)a) and 36(1)a) and d) of the First Nations Fiscal and Statistical Management Act a , hereby makes the annexed First Nations Assessment Appeal Regulations . a S.C. 2005, c. 9
First Nations Assessment Appeal 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 ) complainant means a person who commences an appeal under section 7. ( plaignant ) party means the complainant, the assessor or the tax administrator. ( partie ) 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 ) tax administrator means the person responsible for the administration of a First Nation’s property assessment laws. ( administrateur fiscal ) SOR/2016-29, s. 8 SOR/2024-277, s. 7(E)
First Nations Assessment Appeal Regulations — First Nations Assessment Appeal 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 )