ARCHIVED — Vol. 146, No. 26 — December 19, 2012

Registration

SOR/2012-273 December 7, 2012

FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act

P.C. 2012-1632 December 6, 2012

Whereas, in accordance with paragraph 2(3)(a) of the First Nations Fiscal and Statistical Management Act (see footnote a), the council of each band referred to in the annexed Order has requested that the name of the band be added to the schedule to that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 2(3)(a) of the First Nations Fiscal and Statistical Management Act (see footnote b), makes the annexed Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act.

ORDER AMENDING THE SCHEDULE TO THE FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

AMENDMENT

1. The schedule to the First Nations Fiscal and Statistical Management Act (see footnote 1) is amended by adding the following in alphabetical order:

  • Cheam
  • Chippewas of the Thames First Nation
  • Conseil de la Première Nation Abitibiwinni
  • Cross Lake First Nation
  • Douglas
  • Gitga’at First Nation
  • Madawaska Maliseet First Nation
  • Mount Currie
  • Onion Lake Cree Nation
  • Oromocto
  • Timiskaming First Nation

COMING INTO FORCE

2. This Order comes into force on the day on which it is registered.

REGULATORY IMPACT
ANALYSIS STATEMENT

(This statement is not part of the Order.)

Background

The First Nations Fiscal and Statistical Management Act (the Act) came into force on April 1, 2006. The Act supports economic development and well-being in First Nation communities by enhancing First Nations property taxation, creating a First Nations bond financing regime and supporting First Nations’ capacity in financial management. These objectives are achieved through the First Nation fiscal institutions established through the Act. These institutions are the First Nations Finance Authority, the First Nations Tax Commission, and the First Nations Financial Management Board.

Issues and objectives

First Nations wishing to access the full array of services available through the First Nation institutions created under the Act, first require addition to the Schedule of the Act. Accordingly, subsection 2(3) of the Act states that a First Nation may request the Governor General in Council to add, change or delete its name from the Schedule of the Act.

The following 11 First Nations have requested, via Band Council Resolutions, to be added to the Schedule to the Act: Cheam (BC), Chippewas of the Thames First Nation (ON), Conseil de la Première Nation Abitibiwinni (QC), Cross Lake First Nation (MB), Douglas (BC), Gitga’at First Nation (BC), Madawaska Maliseet First Nation (NB), Mount Currie (BC), Onion Lake Cree Nation (SK), Oromocto (NB), and Timiskaming First Nation (QC).

Once added to the Schedule to the Act, these First Nations will have the ability to access some or all of the services provided for by the fiscal institutions under the Act. The First Nations may — should leadership so choose to — impose property taxes and use property tax revenues or other revenues to invest in and support community projects under the framework of the Act, as an alternative to the existing property tax jurisdiction available to First Nations under section 83 of the Indian Act. First Nations who are added to the Schedule are also able to seek certification in the areas of financial performance and financial management systems, as well as access a First Nations bond financing regime based on their property tax or other revenue streams.

Description

There are currently 84 First Nations on the Schedule to the Act. The addition of 11 more First Nations will bring this total to 95. The First Nations Tax Commission, the First Nations Finance Authority and the First Nations Financial Management Board will continue to work closely with First Nations appearing on the Schedule to the Act, who wish to implement property tax systems, strong financial management practices, and who wish to access the First Nations bond financing regime.

For First Nations choosing to exercise their property tax jurisdiction, the First Nations Tax Commission ensures the integrity of the First Nations real property tax regime under both the Indian Act and the First Nations Fiscal and Statistical Management Act. In the case of property taxation under the Indian Act, the First Nations Tax Commission advises the Minister of Indian Affairs and Northern Development with respect to property tax by-laws and recommends approval. With respect to property taxation under the First Nations Fiscal and Statistical Management Act, the First Nations Tax Commission approves the property tax laws directly. In both instances, the First Nations Tax Commission applies a firm assessment criterion to the by-law or law being considered for approval, including compliance with the Canadian Charter of Rights and Freedoms; conformity with the principles of natural justice; conformity with the respective legislation and supporting regulations; and, conformity with the First Nations Tax Commission policy.

The First Nations Tax Commission will facilitate the transition for any First Nation who has requested to be added to the Schedule to the First Nations Fiscal and Statistical Management Act, to access the property tax regime created by the Act should they so choose. The First Nations Tax Commission ensures the integrity of the system through promoting a common approach to First Nations’ real property taxation nationwide.

Consultation

Given that this Order implements requests by the 11 First Nations to come under the First Nations Fiscal and Statistical Management Act, it was not considered necessary to undertake consultations over and above those already conducted by the First Nations with the residents of their community. The First Nations Institutions will continue to work closely with the First Nations who have requested to be added to the Schedule to the Act.

“One-for-One” Rule

The “One-for-One” Rule does not apply to this Order, as it does not result in any administrative costs to business.

Small business lens

The small business lens does not apply to this Order, as there are no costs to small business.

Rationale

By being added to the Schedule to the First Nations Fiscal and Statistical Management Act, a First Nation may choose to implement a property tax system under the Act, seek certification of its financial performance and financial management systems, or participate in a First Nations bond financing regime. These tools and services are provided to build economic infrastructure, promote economic growth and attract investment on reserve, thereby increasing the well-being of First Nations communities.

Implementation, enforcement and service standards

There are no compliance and enforcement requirements associated with this Order and no implementation or ongoing costs which can be directly associated with adding First Nations to the Schedule to the First Nations Fiscal and Statistical Management Act.

Contacts

For the First Nations Tax Commission

Clarine Ostrove
Legal Counsel
c/o Mandell Pinder
422–1080 Mainland Street
Vancouver, British Columbia
V6B 2T4
Telephone: 604-681-4146 (ext. 206)
Fax: 604-681-0959

For Aboriginal Affairs and Northern Development Canada

Brenda D. Kustra
Director General
Governance Branch
Regional Operations
10 Wellington Street
Gatineau, Quebec
K1A 0H4
Telephone: 819-997-8154
Fax: 819-997-9541