First Nations Fiscal Management Act Adaptation Regulations — 5
, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services; (b) authorizing the expenditure of local revenues; (c) respecting procedures by which the interests of taxpayers may be represented to the council; (d) respecting the borrowing of money from the First Nations Finance Authority that is secured by local revenues, including any authorization to enter into a particular borrowing agreement with that Authority; (e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1), including (i) the creation of liens or, in Quebec, prior claims or legal hypothecs on reserve lands and on interests or rights in reserve lands, (ii) the imposition and recovery of interest and penalties on an amount payable pursuant to a law made under that paragraph, where the amount is not paid when it is due, and the rate of interest or the amount of the penalty, as the case may be, (iii) subject to subsection (7), the seizure, forfeiture and assignment of interests or rights in reserve lands, (iv) the seizure and sale of personal or movable property located on reserve lands, other than property located in a dwelling, (v) the discontinuance of services, and (vi) the recovery of costs that are incurred by the First Nation for the enforcement of those laws; (f) delegating to any person or body any of the council’s powers to make laws under any of paragraphs (a) to (e); and (g) delegating to the First Nations Financial Management Board any of the council’s other powers that are required to give effect to a co-management arrangement entered into under section 52 or to give effect to third-party management under section 53. Approval required (2) A law made under subsection (1) does not have any force or effect until it is approved by the First Nations Tax Commission. Coming into force (3) A law made under subsection (1) comes into force on the later of (a) the day of coming into force set out in the law, and (b) the day after it is approved by the First Nations Tax Commission. Appeals (4) A law made under subparagraph (1)(a)(i) shall include (a) an appeal procedure in respect of assessments, incorporating such procedures as are prescribed by regulation; and (b) fixed rates of remuneration and fixed terms of office for any persons designated to decide the appeals. Application to competent court (5) The First Nation may apply to a court of competent jurisdiction for an order directing the person or entity named in the application to comply with a local revenue law, such as by (a) refraining from doing anything that, in the opinion of the court, constitutes or is directed toward the contravention of that law; or (b) doing anything that, in the opinion of the court, may prevent the contravention of that law. Collection — competent court (6) The First Nation may commence a proceeding in a court of competent jurisdiction to collect an amount owing to the First Nation under a local revenue law. Enforcement — Framework Agreement on First Nation Land Management Act (6.1) If a First Nation has adopted a land code as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act or the council of a First Nation has enacted a First Nation law as defined in subsection 2(1) of that Act, the First Nation may use any enforcement measure — other than a measure for the investigation or prosecution of an offence punishable on summary conviction referred to in paragraph 19.1(a) of the Framework Agreement , as defined in subsection 2(1) of that Act — that is provided for in that land code or First Nation law to enforce a local revenue law. Assignment of interest or right (7) Despite the Indian Act or any instrument or act conferring an interest or right in reserve lands, if there are outstanding taxes payable under a law made und