First Nations Fiscal Management Act Adaptation Regulations — 2
Definitions 2 (1) The following definitions apply in this Act. borrowing law means a law made by an Indigenous group 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. ( texte législatif sur les emprunts ) borrowing member means a First Nation or Indigenous group that has been accepted as a borrowing member under subsection 76(2) or (3) 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 Tax Commission means the commission established under subsection 17(1). ( Commission de la fiscalité des premières nations ) governing body means the legislative body of an Indigenous group, the executive of the body or Indigenous group or a person or entity that is authorized to act on behalf of the Indigenous group. ( corps dirigeant ) Indigenous group , except in sections 50.1 and 141, means an Indigenous group that is a party to a treaty or self-government agreement with Canada and that is named in Schedule 1 or 2 to the First Nations Fiscal Management Act Adaptation Regulations . ( groupe autochtone ) 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 or Indigenous group 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 of the First Nation or Indigenous group. ( 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) in relation to a First Nation, (i) tax revenues and fees imposed or collected by the First Nation under a law or agreement, other than (A) local revenues, and (B) 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, (ii) royalties payable to the 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 , (iii) royalties payable to His Majesty in right of Canada under the Indian Act or the Indian Oil and Gas Act on behalf of the First Nation, if the First Nation has assumed control of its moneys under the First Nations Oi