GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Fiscal Management Act — F-11.67 8
Information accompanying property taxation law 8 (1) A property taxation law — including an amendment of a property taxation law — shall, when submitted to the First Nations Tax Commission for approval, be accompanied by (a) a description of the lands and interests or rights subject to the law; (b) a description of the assessment practices to be applied to each class of land and interest or right; (c) information regarding services to be provided from local revenues, existing service agreements and any service agreement negotiations under way at the time the law was made; (d) a description of the notices that were given and any consultation undertaken by the council before making the law; and (e) evidence that the law was duly made by the council. Exemption (2) The First Nations Tax Commission may exempt a First Nation from the requirements of subsection (1) in respect of an amendment of a property taxation law if the Commission considers that the amendment is not significant. Accompanying information (3) A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by (a) a description of the notices that were given and any consultation undertaken by the council before making the law; and (b) evidence that the law was duly made by the council. Evidence law duly made (4) A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council. Additional information on request (5) At the request of the First Nations Tax Commission, a First Nation shall provide any documents that the Commission requires in order to (a) review a local revenue law; (b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 35 (1); or (c) perform any of its other functions under this Act. 2005, c. 9, s. 8; 2015, c. 36, s. 180; 2018, c. 27, ss. 388, 414(E)
First Nations Fiscal Management Act — F-11.67 8.1
Other revenues laws 8.1 (1) The council of a First Nation may make laws (a) respecting the borrowing from the First Nations Finance Authority of money that is secured by other revenues, including any authorization to enter into a particular borrowing agreement with that Authority; (b) delegating to any person or body any of the council’s powers to make laws under paragraph (a); and (c) 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 52.1 or to give effect to third-party management under section 53.1. Coming into force (2) 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 the day on which it is made. Judicial notice (3) In any proceedings, judicial notice may be taken of laws made under subsection (1). Statutory Instruments Act (4) The Statutory Instruments Act does not apply in respect of laws made under subsection (1). Publication (5) The First Nation shall publish all laws made under paragraphs (1)(b) and (c) in the First Nations Gazette . 2023, c. 16, s. 6
First Nations Fiscal Management Act — F-11.67 9
Financial administration laws 9 (1) The council of a First Nation may make laws (a) respecting the financial administration of the First Nation; and (b) delegating to any person or body its powers to make laws under paragraph (a). Approval required (2) A law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board. Conditions for approval (2.1) The First Nations Financial Management Board shall not approve a law made under subsection (1) unless it was made in accordance with this Act, the regulations and, in all material respects, any standards established under paragraph 55(1)(a). 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 Financial Management Board. (c) [Repealed, 2015, c. 36, s. 181] Evidence law duly made (4) A law made under subsection (1) that is submitted to the First Nations Financial Management Board for approval shall be accompanied by evidence that it was duly made by the council. Additional information on request (5) At the request of the First Nations Financial Management Board, a First Nation shall provide any documents that the Board requires in order to (a) review a financial administration law submitted to the Board; (b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 55 (1); or (c) perform any of its other functions under this Act. Judicial notice (6) In any proceedings, judicial notice may be taken of a law that is made under subsection (1) and approved by the First Nations Financial Management Board under subsection (2). 2005, c. 9, s. 9; 2015, c. 36, s. 181; 2018, c. 27, s. 414(E) 2023, c. 16, s. 7
First Nations Fiscal Management Act — F-11.67 9.1
Repeal of financial administration law 9.1 A borrowing member shall not repeal a financial administration law made under subsection 9(1) that has been approved by the First Nations Financial Management Board unless that law is replaced by another financial administration law that has been approved by the Board. 2015, c. 36, s. 182
First Nations Fiscal Management Act — F-11.67 10
Law under paragraph 5(1)(a) 10 (1) A council of a First Nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1). Law under paragraph 5(1)(b) (2) A council of a First Nation that makes a property taxation law or that makes a law under paragraph 5(1)(a.1) shall also make a law under paragraph 5(1)(b) establishing a budget for the expenditure of local revenues at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1). 2005, c. 9, s. 10; 2015, c. 36, s. 182; 2018, c. 27, ss. 389, 414(E)
First Nations Fiscal Management Act — F-11.67 11
No repeal by borrowing members 11 (1) A borrowing member with an unpaid loan secured by local revenues shall not repeal a property taxation law or a law made under paragraph 5(1)(a.1) unless (a) the revenues raised under that law, if any, are not being used as security for any loan obtained from the First Nations Finance Authority and the repeal of that law would not adversely affect the member’s obligations to the First Nations Finance Authority; or (b) the law is concurrently replaced by a new law of the same nature that would not result in a reduction of the borrowing member’s borrowing capacity. Priority to Authority (2) A law made under paragraph 5(1)(b) by a borrowing member with an unpaid loan secured by local revenues shall not authorize the expenditure of local revenues unless the borrowing member’s budget provides for the payment of all amounts payable to the First Nations Finance Authority during the budget period. Financial commitment (3) A borrowing member with an unpaid loan secured by local revenues shall, in every year, reserve the local revenues that are required to ensure that all amounts authorized to be paid to the First Nations Finance Authority in the year with respect to that loan are actually paid in that year. 2005, c. 9, s. 11; 2015, c. 36, s. 183 2023, c. 16, s. 8
First Nations Fiscal Management Act — F-11.67 12
Legal capacity of first nations 12 For greater certainty, for the purposes of Part 4, a borrowing member has the capacity to contract and to sue and be sued.
First Nations Fiscal Management Act — F-11.67 13
Local revenue account 13 (1) Local revenues of a First Nation shall be placed in a local revenue account with a financial institution, separate from other moneys of the First Nation. Restriction on expenditures (2) Local revenues may be expended only under the authority of a law made under paragraph 5 (1)(b). Balanced budget (3) Expenditures provided for in a law made under paragraph 5 (1)(b) shall not exceed the local revenues estimated for the year in which those expenditures are to be made, less any deficit accumulated from prior years. 2005, c. 9, s. 13; 2015, c. 36, s. 184; 2018, c. 27, s. 414(E)
First Nations Fiscal Management Act — F-11.67 13.1
Expenditure not authorized by law 13.1 Despite subsection 13(2), a First Nation is authorized to make an expenditure of local revenues other than under the authority of a law made under paragraph 5(1)(b) in one of the following circumstances: (a) in the case where no law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the First Nation, after making that expenditure, makes a law under that paragraph that authorizes the making of that expenditure; or (b) in the case where a law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the First Nation is satisfied that the making of that expenditure constitutes an urgent measure and the First Nation, as soon as feasible after making the expenditure, amends that law to authorize the making of that expenditure. 2015, c. 36, s. 185; 2018, c. 27, s. 414(E)
First Nations Fiscal Management Act — F-11.67 14
Local revenues 14 (1) Local revenues of a First Nation shall be reported on and accounted for separately from other moneys of the First Nation in compliance with the standards established under paragraph 55(1)(d). Audited reports (1.1) For the purposes of subsection (1), the First Nation shall prepare a financial report on its local revenues that shall be audited at least once each year. However, if it is authorised by a standard established under paragraph 55(1)(d), the First Nation may instead report on its local revenues in its audited annual financial statements as a distinct segment of the activities that appear in the statements. Access to report (2) The audited financial report or the audited annual financial statements, as the case may be, shall be made available to (a) the members of the First Nation; (b) any other persons who have an interest or right in the First Nation’s reserve lands; (c) the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and (d) the Minister. 2005, c. 9, s. 14; 2015, c. 36, s. 186; 2018, c. 27, ss. 390, 414(E)
First Nations Fiscal Management Act — F-11.67 14.1
Reporting of other revenues 14.1 If a First Nation is using other revenues as security for a loan from the First Nations Finance Authority, the First Nation shall account for all of its other revenues — including other revenues that have not been used as security for the loan — separately from its other moneys, and shall provide that accounting information to the Authority and the First Nations Financial Management Board on request. 2023, c. 16, s. 9
First Nations Fiscal Management Act — F-11.67 15
Non-application of certain provisions 15 Paragraphs 83(1)(a) and (b) to (g) and section 84 of the Indian Act do not apply to a First Nation and any regulations made under paragraph 73(1)(m) of that Act do not apply to a First Nation in respect of the borrowing of money under a law made under paragraph 5(1)(d) or 8.1(1)(a). 2005, c. 9, s. 15; 2015, c. 36, s. 187; 2018, c. 27, s. 414(E) 2023, c. 16, s. 9
First Nations Fiscal Management Act — F-11.67 16
Definitions 16 The following definitions apply in this Part. Commission means the First Nations Tax Commission. ( Commission ) taxpayer means a person paying taxes or fees under a law made under paragraph 5(1)(a) or (a.1). ( contribuable ) 2005, c. 9, s. 16 2023, c. 16, s. 10
First Nations Fiscal Management Act — F-11.67
Commission means the First Nations Tax Commission. ( Commission )
First Nations Fiscal Management Act — F-11.67
taxpayer means a person paying taxes or fees under a law made under paragraph 5(1)(a) or (a.1). ( contribuable )
First Nations Fiscal Management Act — F-11.67 17
Commission 17 (1) There is hereby established a commission, to be known as the First Nations Tax Commission, consisting of 10 commissioners, including a Chief Commissioner and Deputy Chief Commissioner. Capacity, rights, powers and privileges (2) The Commission has the capacity, rights, powers and privileges of a natural person, including the capacity to (a) enter into contracts; (b) acquire, hold and dispose of property or an interest or right in property, or lease property; (c) raise, invest or borrow money; and (d) sue and be sued. 2005, c. 9, s. 17; 2018, c. 27, s. 391
First Nations Fiscal Management Act — F-11.67 18
When agent of Her Majesty 18 (1) The Commission is an agent of Her Majesty only for the approval of local revenue laws. Savings (2) For the purpose of subsection (1), the issuance of a certificate referred to in paragraph 32 (2)(b) is deemed not to be an approval of a local revenue law.
First Nations Fiscal Management Act — F-11.67 19
Appointment of Chief Commissioner 19 (1) On the recommendation of the Minister, the Governor in Council shall appoint a Chief Commissioner and Deputy Chief Commissioner. Tenure (2) The Chief Commissioner and Deputy Chief Commissioner hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
First Nations Fiscal Management Act — F-11.67 20
Appointment of commissioners 20 (1) On the recommendation of the Minister, the Governor in Council shall appoint four commissioners to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause. Appointment of commissioners (2) On the recommendation of the Minister, the Governor in Council shall appoint three additional commissioners — one of whom shall be a taxpayer using reserve lands for commercial, one for residential and one for utility purposes — to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause. Appointment of additional commissioner (3) A body prescribed by regulation shall appoint an additional commissioner to hold office during pleasure for a term not exceeding five years. Staggered terms (4) In determining the term of appointment of commissioners, the Governor in Council shall endeavour to ensure that the terms of no more than three commissioners expire in any one calendar year. Qualifications (5) The Commission shall be composed of individuals from across Canada, including members of First Nations, who are committed to the development of First Nations local revenue systems and who have the experience or capacity to enable the Commission to fulfil its mandate. 2005, c. 9, s. 20; 2018, c. 27, s. 414(E) 2023, c. 16, s. 11
First Nations Fiscal Management Act — F-11.67 21
Status 21 The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.
First Nations Fiscal Management Act — F-11.67 22
Reappointment 22 A commissioner may be reappointed for a second or subsequent term of office.
First Nations Fiscal Management Act — F-11.67 23
Remuneration 23 (1) Commissioners shall be paid the remuneration determined by the Governor in Council. Expenses (2) The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence. 2005, c. 9, s. 23 2023, c. 16, s. 12(E)
First Nations Fiscal Management Act — F-11.67 24
Chief Commissioner — functions 24 The Chief Commissioner is the chief executive officer of the Commission and has supervision over, and direction of, the work and staff of the Commission.
First Nations Fiscal Management Act — F-11.67 25
Deputy Chief Commissioner — functions 25 In the event of the absence or incapacity of the Chief Commissioner, or if the office of Chief Commissioner is vacant, the Deputy Chief Commissioner shall assume the duties and functions of the Chief Commissioner.
First Nations Fiscal Management Act — F-11.67 26
Head office 26 (1) The head office of the Commission shall be on the reserve lands of the Tk’emlúps te Secwépemc or at any other location that the Governor in Council determines. Additional office (2) The Commission shall maintain an additional office in the National Capital Region described in the schedule to the National Capital Act . 2005, c. 9, s. 26; 2018, c. 27, s. 392
First Nations Fiscal Management Act — F-11.67 27
Rules of procedure 27 The Commission may make any rules that it considers necessary for the conduct of, and the fixing of a quorum for, its meetings.
First Nations Fiscal Management Act — F-11.67 28
Staff 28 (1) The Commission may (a) hire any staff that is necessary to conduct the work of the Commission; and (b) determine the duties of those persons and the conditions of their employment. Salaries and benefits (2) Persons hired under subsection (1) shall be paid the salaries and benefits fixed by the Commission.
First Nations Fiscal Management Act — F-11.67 29
Mandate 29 The purposes of the Commission are to (a) support and protect the integrity of First Nations local revenue systems and promote common approaches to those systems as part of the Canadian fiscal framework; (b) support and promote the reconciliation, in First Nations local revenue systems, of the interests of taxpayers with the responsibilities of councils to govern the affairs of First Nations; (c) support and promote positive relationships between First Nations and taxpayers, including through the provision of support services for the resolution of disputes related to First Nations local revenue systems; (d) assist First Nations in the exercise of their jurisdiction over local revenues; (e) develop and deliver, and provide support for the development and delivery of, training and education services — and conduct research — respecting the implementation and administration of First Nations local revenue systems, respecting First Nations economic growth and respecting the evolution of local revenue systems; (f) assist First Nations in growing their economies and increasing their local revenues; (g) promote transparency of First Nations local revenue systems and understanding of those systems by members of First Nations, taxpayers and the public; (h) conduct research and provide advice and information to the Government of Canada, including the Minister, regarding the future development and implementation of frameworks to support First Nations in exercising their jurisdiction over local revenues; (i) conduct research, analyze information and provide advice to support the development, implementation and administration of First Nations local revenue systems; (j) collaborate with First Nations, Indigenous institutions and organizations and all levels of government to strengthen First Nations economies and support the development of legal and administrative frameworks to promote the evolution of their jurisdiction over local revenues; (k) support the negotiation, development and implementation of agreements related to First Nations local revenue systems; (l) provide services to any Indigenous group named in the schedule to any regulation made under section 141; and (m) collect data, publish statistical information and conduct research and analysis on matters related to the purposes set out in the other paragraphs of this section. 2005, c. 9, s. 29; 2018, c. 27, s. 414(E) 2023, c. 16, s. 13
First Nations Fiscal Management Act — F-11.67 30
Powers 30 In furtherance of the purposes set out in section 29 , the Commission may enter into cooperative arrangements and shared-cost ventures with national and international organizations to consult on or sell products or services developed for First Nations who have made property taxation laws. 2005, c. 9, s. 30; 2018, c. 27, s. 414(E)
First Nations Fiscal Management Act — F-11.67 31
Local revenue law review 31 (1) The Commission shall review every local revenue law. Written submissions (2) Before approving a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), the Commission shall consider, in accordance with any regulations made under paragraph 36(1)(b), any representations made to it under paragraph 7(b) in respect of the law. Local revenue law approval (3) Subject to section 32 , the Commission shall approve a local revenue law that complies with this Act and with any standards and regulations made under this Act. Registry (4) The Commission shall maintain a registry of every law approved by it under this section and every financial administration law made under section 9 . 2005, c. 9, s. 31; 2018, c. 27, s. 393
First Nations Fiscal Management Act — F-11.67 32
Restrictions 32 (1) The Commission shall not approve a law made under paragraph 5(1)(d) with respect to a loan referred to in paragraph 74(a) unless (a) the First Nation has obtained and forwarded to the Commission a certificate in respect of their financial performance, issued by the First Nations Financial Management Board under subsection 50(3); and (b) the First Nation has sufficient unutilized borrowing capacity in respect of that loan. Copy and certificate (2) On approving a law made by a First Nation under paragraph 5(1)(d) with respect to a loan referred to in paragraph 74(a), the Commission shall provide the First Nations Finance Authority with (a) a true copy of the law registered under subsection 31 (4); and (b) a certificate stating that the law meets all the requirements of this Act and the regulations made under this Act. Notice of judicial review (3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of an approved law referred to in subsection (2), the Commission shall without delay inform the First Nations Finance Authority of those proceedings. Certificate is evidence (4) A certificate referred to in paragraph (2)(b) is, in the absence of evidence to the contrary, conclusive evidence in any judicial proceedings of the facts contained in it. 2005, c. 9, s. 32; 2015, c. 36, s. 188; 2018, c. 27, ss. 394, 414(E) 2023, c. 16, s. 14