First Nations Fiscal Management Act — F-11.67 2
Definitions 2 (1) The following definitions apply in this Act. borrowing member means a First Nation that has been accepted as a borrowing member under subsection 76(2) and has not ceased to be a borrowing member under section 77. ( membre emprunteur ) capital assets includes capital infrastructure. ( immobilisation ) council has the same meaning as council of the band in subsection 2(1) of the Indian Act . ( conseil de la première nation ) First Nation means a band named in the schedule. ( première nation ) First Nations Finance Authority means the corporation established under section 58. ( Administration financière des premières nations ) First Nations Financial Management Board means the board established under subsection 38(1). ( Conseil de gestion financière des premières nations ) First Nations Gazette means the publication published under section 34. ( Gazette des premières nations ) First Nations Infrastructure Institute means the institute established under subsection 102(1). ( Institut des infrastructures des premières nations ) First Nations Statistical Institute [Repealed, 2012, c. 19, s. 659] First Nations Tax Commission means the commission established under subsection 17(1). ( Commission de la fiscalité des premières nations ) interest , in relation to reserve lands in Canada elsewhere than in Quebec, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by her Majesty. ( intérêt ) intermediate account means an account established by a First Nation in which other revenues to be used for financing under this Act are deposited and out of which the First Nations Finance Authority is authorized to transfer such revenues to a secured revenues trust account. ( compte intermédiaire ) local revenue law means a law made under subsection 5(1). ( texte législatif sur les recettes locales ) local revenues means moneys raised under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1)(a). ( recettes locales ) Minister means the Minister of Crown-Indigenous Relations. ( ministre ) other revenues means (a) tax revenues and fees imposed or collected by a First Nation under a law or agreement, other than (i) local revenues, and (ii) revenues from taxes administered by His Majesty in right of Canada on the First Nation’s behalf, including under the First Nations Goods and Services Tax Act , unless an agreement between them specifically permits the use of the revenues as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied; (b) royalties payable to a First Nation under the Framework Agreement , as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act , or under the First Nations Oil and Gas and Moneys Management Act ; (c) royalties payable to His Majesty in right of Canada under the Indian Act or the Indian Oil and Gas Act on behalf of a First Nation that has assumed control of its moneys under the First Nations Oil and Gas and Moneys Management Act ; (d) revenues that are from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Indian Act and that a First Nation has assumed control of under the First Nations Oil and Gas and Moneys Management Act ; (e) revenues from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Framework Agreement , as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act ; (f) revenues otherwise payable to a First Nation under any agreement with a person other than His Majesty in right of Canada — with the exception of revenues collected by His Majesty in right of Canada on the First Nation’s behalf unless an agreement between them specifically permits their use as security for a loan referred to in paragraph 74(b