GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Taxation Enforcement Regulations — 17
Notice of seizure 17 (1) If a property taxation law provides for the seizure and sale of personal property to pay for unpaid taxes, interest or penalties, and taxes, interest or penalties remain unpaid more than 30 days after a tax arrears certificate was delivered to the debtor, the tax administrator may deliver to the debtor a notice of seizure and sale in respect of any personal property of the debtor that is located on the reserve. Limitation on seizure (2) Personal property of a debtor that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the property is located is exempt from seizure under a property taxation law. Content of notice (3) A notice of seizure and sale of personal property shall state that (a) if, within seven days after delivery of the notice, the debtor does not pay the unpaid taxes, interest and penalties, the tax administrator may seize the personal property described in the notice; and (b) if the debtor does not pay the unpaid taxes, interest and penalties and the cost of seizure of the property, the tax administrator may sell the seized personal property at any time after the publication requirements of section 18 have been met. Timing of seizure (4) Subject to subsection (2), if the taxes, interest and penalties remain unpaid more than seven days after delivery of the notice of seizure and sale of the personal property, the tax administrator may request a sheriff, bailiff or by-law enforcement officer to seize any personal property described in the notice that is in the possession of the debtor and is located on the reserve. Receipt for personal property (5) The person who seizes personal property shall provide to the debtor a receipt for the personal property seized.
First Nations Taxation Enforcement Regulations — 18
Conduct of sale 18 (1) A sale of personal property shall be by public auction. Publication of notice (2) The tax administrator shall publish a notice of the sale by auction of the personal property in two consecutive issues of the local newspaper with the largest circulation. Waiting period (3) The first publication of the notice shall not occur until at least 60 days after the personal property was seized. Sale by auction (4) Subject to subsection (5), at any time after the second publication of the notice, the seized property may be sold by auction. Court challenge (5) If at any time before the seized property is sold a challenge to the seizure is made to a court of competent jurisdiction, the sale shall be postponed until after the court rules on the challenge.
First Nations Taxation Enforcement Regulations — 19
Limitation 19 The application of sections 17 and 18 in respect of personal property subject to a registered security interest is subject to any laws regarding the seizure and sale of such property in the province in which the property is located.
First Nations Taxation Enforcement Regulations — 20
Proceeds of sale 20 The proceeds from the sale of seized personal property shall be paid to any holders of registered security interests in the property and to the First Nation in order of their priority under the laws applicable in the province in which the property was seized, and any remaining proceeds shall be paid to the debtor. SOR/2024-277, s. 9(E)
First Nations Taxation Enforcement Regulations — 21
Preconditions 21 (1) Subject to subsections (2) and (3), a First Nation may discontinue a service that it provides to the taxable property of a debtor if (a) revenues from a property taxation law are used to provide that service to taxpayers; (b) the property taxation law provides for the discontinuance of services to the taxable property for unpaid taxes, interest or penalties; and (c) taxes, interest or penalties remain unpaid by a debtor more than 30 days after a tax arrears certificate was delivered to the debtor. Essential services (2) A First Nation shall not discontinue (a) fire protection or police services to the taxable property of a debtor; (b) water or garbage collection services to taxable property that is a residential dwelling; or (c) electrical or natural gas services to taxable property that is a residential dwelling during the period from November 1 in any year to March 31 in the following year. 30-day notice (3) At least 30 days before discontinuing any service, the tax administrator shall deliver to the debtor a notice of discontinuance specifying each service provided to the taxable property that is to be discontinued and the projected date of discontinuance. SOR/2024-277, s. 9(E)
First Nations Taxation Enforcement Regulations — 22
Methods of delivery 22 (1) Delivery of a document may be made personally or by sending it by registered 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 individual apparently in charge, at the time of delivery, of the main administrative office of the First Nation, or with the first nation’s legal counsel; and (c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of its head office or one of its branch offices, or with an officer or director of the corporation or the corporation’s legal counsel. Time of delivery (3) A document shall be considered to have been delivered (a) if delivered personally, on the day that personal delivery is made; and (b) if sent by registered mail, on the fifth day after it is mailed. SOR/2024-277, s. 9(E)
First Nations Taxation Enforcement Regulations — 23
Coming into force 23 These Regulations come into force on the day on which they are registered.
Revenue Management Implementation Regulations — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to section 56 of the First Nations Fiscal and Statistical Management Act a , hereby makes the annexed Local Revenue Management Implementation Regulations . a S.C. 2005, c. 9
Revenue Management Implementation Regulations — 1
Definitions 1 (1) The following definitions apply in these Regulations. Act means the First Nations Fiscal Management Act . ( Loi ) financial institution means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with which local revenues or other revenues are deposited or by or through which local revenues or other revenues are invested. ( institution financière ) law-making delegate means a person or body to which the council of a First Nation has, under paragraph 5(1)(f), 8.1(1)(b) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. ( délégataire ) local services capital assets means capital assets that are, or are intended to be, used wholly or in part for the delivery on reserve lands of programs and services that are paid for wholly or in part out of local revenues. ( immobilisations destinées à la prestation de services locaux ) local services capital infrastructure [Repealed, SOR/2024-255, s. 6] manager means a person appointed under subsection 2(1). ( administrateur ) other revenues capital assets means capital assets that are, or are intended to be, (a) used for generating other revenues; or (b) used wholly or in part for the delivery of programs and services that are paid for wholly or in part out of other revenues. ( immobilisations des autres recettes ) record includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape. ( document ) tax administrator means the person responsible for the administration of a First Nation’s property taxation laws. ( administrateur fiscal ) third-party local services agreement means an agreement, lease, instrument or act granting a right-of-way or easement or real servitude, permit or other instrument or act to which a First Nation or His Majesty in right of Canada is a party (a) that provides, wholly or in part, for the delivery of programs or services; and (b) under which payments may be made from local revenues. ( accord de services locaux ) Indian Act definitions (2) Unless the context otherwise requires, words and expressions used in these Regulations and not defined in them or in the Act have the same meaning as in the Indian Act . SOR/2016-29, s. 25 SOR/2024-255, s. 6 SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
Act means the First Nations Fiscal Management Act . ( Loi )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
financial institution means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with which local revenues or other revenues are deposited or by or through which local revenues or other revenues are invested. ( institution financière )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
law-making delegate means a person or body to which the council of a First Nation has, under paragraph 5(1)(f), 8.1(1)(b) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. ( délégataire )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
local services capital assets means capital assets that are, or are intended to be, used wholly or in part for the delivery on reserve lands of programs and services that are paid for wholly or in part out of local revenues. ( immobilisations destinées à la prestation de services locaux )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
local services capital infrastructure [Repealed, SOR/2024-255, s. 6]
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
manager means a person appointed under subsection 2(1). ( administrateur )
Revenue Management Implementation Regulations — (a)
other revenues capital assets means capital assets that are, or are intended to be, (a) used for generating other revenues; or (b) used wholly or in part for the delivery of programs and services that are paid for wholly or in part out of other revenues. ( immobilisations des autres recettes )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
record includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape. ( document )
Revenue Management Implementation Regulations — Revenue Management Implementation Regulations
tax administrator means the person responsible for the administration of a First Nation’s property taxation laws. ( administrateur fiscal )
Revenue Management Implementation Regulations — (a)
third-party local services agreement means an agreement, lease, instrument or act granting a right-of-way or easement or real servitude, permit or other instrument or act to which a First Nation or His Majesty in right of Canada is a party (a) that provides, wholly or in part, for the delivery of programs or services; and (b) under which payments may be made from local revenues. ( accord de services locaux )
Revenue Management Implementation Regulations — 2
Appointment 2 (1) Subject to subsection (2) and section 3, if the Board requires a First Nation to enter into a co-management arrangement or assumes third-party management and appoints a person who is not an employee of the Board to act as an agent or mandatary of the Board for the purposes of the co-management arrangement or third-party management, the scope of the authority of the person shall be set out in writing and a copy provided to the council of the First Nation without delay. Qualification (2) A member of the board of directors of the Board shall not be appointed as a manager. SOR/2024-255, s. 7
Revenue Management Implementation Regulations — 3
Limitation on authority 3 A manager shall not (a) give an order under paragraph 52(2)(e) or 52.1(2)(e) of the Act; (b) act in the place of the council of the First Nation under paragraph 53(2)(a) or 53.1(2)(a) of the Act; or (c) assign interests or rights under paragraph 53(2)(c) of the Act. SOR/2024-255, s. 8
Revenue Management Implementation Regulations — 4
Request for information 4 A request for information referred to in section 54 of the Act may be made orally or in writing, by the Board or a manager, to the council of the First Nation or to any of its councillors, employees or law-making delegates. SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — 5
Records and documents — local revenues 5 (1) At any time after receipt of a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement in respect of the First Nation’s local revenues or third-party management of its local revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the First Nation’s local revenue laws and their administration, including records and documents relating to (a) communications between the First Nation and the First Nations Tax Commission, the First Nations Finance Authority or the Minister; (b) assessments for the calculation of local revenues; (c) the levying of taxes or the charging of fees under local revenue laws and the collection of local revenues; (d) budgets for the expenditure of local revenues; (e) reserve lands, or interests or rights in reserve lands, that are subject to local revenue laws; (f) the First Nation’s local revenue account and all expenditures of local revenues including the audited financial reports or the audited annual financial statements, as the case may be, referred to in subsection 14(1.1) of the Act; (g) any deposit, loan or investment, or any other agreement with a financial institution, relating to local revenues; (h) representations made under paragraph 6(3)(c) of the Act; (i) the enforcement of local revenue laws; (j) agreements and communications between the First Nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority; (k) agreements and communications between the First Nation and any law-making delegate relating to the delegation of law-making powers; (l) requests made, or reviews carried out, under section 33 of the Act, including any agreements and communications with the First Nations Tax Commission in respect of the request or review; (m) programs and services that are paid for wholly or in part out of local revenues; (n) third-party local services agreements; (o) local services capital assets; (p) any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend local revenues or is or may become entitled to receive local revenues; (q) council meetings, membership meetings or taxpayers meetings at which local revenue laws are discussed; (r) employment contracts of persons involved in the making or administration of any local revenue law or the management of local revenues; and (s) drafts of records or documents referred to in any of paragraphs (a) to (r). Copies (2) A First Nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager. SOR/2016-29, s. 26 SOR/2024-255, s. 9 SOR/2024-255, s. 27 SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — 5.1
Records and documents — other revenues 5.1 (1) At any time after receipt of a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the laws of the First Nation made under section 8.1 of the Act and their administration, including records and documents relating to (a) communications between the First Nation and the First Nations Finance Authority or the Minister; (b) budgets for the expenditure of other revenues; (c) reserve lands, or interests or rights in reserve lands, that are subject to laws made under section 8.1 of the Act; (d) the First Nation’s other revenues and all expenditures of other revenues and, if applicable, the accounting information required under section 14.1 of the Act; (e) any deposit, loan or investment, or any other agreement with a financial institution, relating to other revenues or any secured revenues trust account; (f) the enforcement of the laws made under section 8.1 of the Act; (g) agreements and communications between the First Nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority; (h) agreements and communications between the First Nation and any law-making delegate relating to the delegation of law-making powers; (i) programs and services that are paid for wholly or in part out of other revenues; (j) other revenues capital assets; (k) any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend other revenues or is or may become entitled to receive other revenues; (l) council meetings or membership meetings at which the laws made under section 8.1 of the Act are discussed; (m) employment contracts of persons involved in the making or administration of any law made under section 8.1 of the Act or the management of other revenues; and (n) drafts of records or documents referred to in any of paragraphs (a) to (m). Copies (2) A First Nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager. SOR/2024-255, s. 10
Revenue Management Implementation Regulations — 6
Request for copies — local revenues 6 (1) At any time after the Board gives a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement in respect of the First Nation’s local revenues or third-party management of its local revenues is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5 from any person who possesses or has control over them, including (a) the First Nations Tax Commission; (b) the First Nations Finance Authority; (c) a financial institution; (d) a law-making delegate; (e) any party to a third-party local services agreement; (f) any person who manages or controls local services capital assets; (g) the First Nation’s auditor; and (h) the person in charge of (i) the Reserve Land Register, the Surrendered and Designated Lands Register, the First Nation Lands Register , as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act , or any register maintained by or for the First Nation in which reserve lands, or interests or rights in reserve lands, are recorded, or (ii) any provincial land registry in which reserve lands, or interests or rights in reserve lands, are recorded. Assistance (2) The First Nation shall, on the request of the Board or manager, provide the Board or manager with any assistance that is necessary to enable them to obtain copies of records or documents under subsection (1). SOR/2024-255, s. 11 SOR/2024-255, s. 27 SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — 6.1
Request for copies — other revenues 6.1 (1) At any time after the Board gives a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5.1 from any person who possesses or has control over them, including (a) the First Nations Finance Authority; (b) a financial institution; (c) a law-making delegate; (d) any person who manages or controls other revenues capital assets; (e) the First Nation’s auditor; and (f) the person in charge of (i) the Reserve Land Register, the Surrendered and Designated Lands Register, the First Nation Lands Register , as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act , or any register maintained by or for the First Nation in which reserve lands, or interests or rights in reserve lands, are recorded, or (ii) any provincial land registry in which reserve lands, or interests or rights in reserve lands, are recorded. Assistance (2) The First Nation shall, on the request of the Board or manager, provide the Board or manager with any assistance that is necessary to enable them to obtain copies of records or documents under subsection (1). SOR/2024-255, s. 12
Revenue Management Implementation Regulations — 7
Explanations 7 (1) If a First Nation is required to provide records or documents under section 5 or 5.1, a councillor, employee, law-making delegate or representative of the First Nation shall, at the request of the Board or a manager, made orally or in writing, provide an explanation of the records or documents. Requirement to obtain information (2) If a councillor, employee, law-making delegate or representative of the First Nation is not able to provide the requested explanation, they shall, without delay, make every effort to obtain any information, records or documents that are necessary to provide the explanation. SOR/2024-255, s. 13
Revenue Management Implementation Regulations — 8
Maintenance and return of records or documents 8 When the Board or a manager obtains records or documents from a First Nation, or creates records or documents on behalf of a First Nation, while a co-management arrangement or third-party management is in effect, the Board or the manager (a) shall maintain care and control over them until they are returned to the First Nation; (b) may make and retain copies of them; and (c) subject to paragraph (b), shall return them to the First Nation, without delay, on termination of the co-management arrangement or third-party management. SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — 9
First Nation access to records or documents 9 On receipt of a written request from the council of the First Nation, the Board or a manager shall allow a representative of the council to inspect and copy records or documents referred to in section 8, on any terms and conditions that will ensure the security and safekeeping of the records or documents. SOR/2024-255, s. 28(E)
Revenue Management Implementation Regulations — 10
Copy of order 10 (1) If an order is made under paragraph 52(2)(e) or 52.1(2)(e) of the Act requiring that cheques be co-signed by a manager, the Board or the manager shall provide a copy of the order to each financial institution with which the First Nation has any ongoing financial arrangements. Revocation of order (2) If an order referred to in subsection (1) is revoked by the Board, the Board or a manager shall provide a copy of the revocation to each financial institution referred to in that subsection. SOR/2024-255, s. 14