First Nations Fiscal Management Act Adaptation Regulations — (a)
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 Oil and Gas and Moneys Management Act , (iv) revenues that are from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Indian Act and that the First Nation has assumed control of under the First Nations Oil and Gas and Moneys Management Act , (v) 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 , (vi) revenues otherwise payable to the 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) and any other applicable conditions are satisfied, (vii) revenues, other than local revenues, received by the First Nation from businesses wholly or partly owned by it, including dividends from shares owned by it, (viii) transfers from a provincial, regional, municipal or local government to the First Nation, (ix) transfers from His Majesty in right of Canada to the First Nation if the agreement governing the transfer specifically permits the use of the transfer as security for a loan referred to in paragraph 74(b) and if any other applicable conditions are satisfied, (x) interest earned by the First Nation on deposits, investments or loans, other than interest held by His Majesty in right of Canada on the First Nation’s behalf, and (xi) revenues prescribed by regulation; and (b) in relation to an Indigenous group, (i) tax revenues and fees imposed or collected by the Indigenous group under a law or an agreement, other than (A) revenues from taxes assessed against the ownership, use, occupation or possession of the Indigenous group’s lands, or payments made in lieu of those taxes, (B) fees for the provision of services or the use of facilities on the Indigenous group’s lands, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation or transportation, or any other similar services, and (C) revenues from taxes administered by His Majesty in right of Canada on the Indigenous group’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.1) and any other applicable conditions are satisfied, (ii) revenues received by the Indigenous group in respect of leases, permits or other instruments or acts authorizing the use of its lands, including the exploitation of the lands’ natural resources, (iii) revenues otherwise payable to the Indigenous group under any agreement with a person other than His Majesty in right of Canada — with the exception of revenues collected by His Majesty in