Vol. 145, No. 21 — October 12, 2011

Registration

SOR/2011-211 September 30, 2011

FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

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

P.C. 2011-1116 September 29, 2011

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), hereby 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:

Buffalo Point First Nation

George Gordon First Nation

Metlakatla First Nation

Serpent River First Nation

Shackan First Nation

Splatsin First Nation

Taku River Tlingit First Nation

Tsartlip First Nation

Whitecap Dakota First Nation

Yellow Quill Band

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.)

Issue and objectives

Ten First Nations wish to be added to the Schedule to the First Nations Fiscal and Statistical Management Act (the Act) in order to raise property taxes and use property tax revenues to invest in and support community projects. Property taxes provide an independent, stable, and flexible source of revenue, which can be reinvested in First Nation communities to build economic infrastructure, attract investment, and promote economic growth. Property taxes are the main source of funding for the provision of local services, such as roads, water, sewage, sanitation, snow removal, and fire and police protection.

The following ten First Nations have requested, via Band Council Resolutions, to be added to the Schedule to the Act: Buffalo Point First Nation (MB); George Gordon First Nation (SK); Metlakatla First Nation (BC); Serpent River First Nation (ON); Shackan First Nation (BC); Splatsin First Nation (BC); Taku River Tlingit First Nation (BC); Tsartlip First Nation (BC); Whitecap Dakota First Nation (SK); and, Yellow Quill Band (SK). While the Whitecap Dakota First Nation and the Metlakatla First Nation have previously exercised property taxation under section 83 of the Indian Act, the other eight First Nations have not.

Description and rationale

The First Nations Tax Commission (FNTC) ensures the integrity of the First Nations real property tax regime under both the Indian Act and the Act. In the case of property taxation under the Indian Act, the FNTC advises the Minister with respect to property tax by-laws and recommends approval. With respect to property taxation under the Act, the FNTC approves the property tax laws directly. In both instances, the FNTC 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 FNTC policy.

The FNTC will facilitate the transition for the ten First Nations who have requested to be added to the Schedule to the Act in order to access the property tax regime created by the Act. The FNTC ensures the integrity of the system through promoting a common approach to First Nations’ real property taxation nationwide.

There are currently 60 First Nations on the Schedule to the Act. The addition of Buffalo Point First Nation (MB); George Gordon First Nation (SK); Metlakatla First Nation (BC); Serpent River First Nation (ON); Shackan First Nation (BC); Splatsin First Nation (BC); Taku River Tlingit First Nation (BC); Tsartlip First Nation (BC); Whitecap Dakota First Nation (SK); and, Yellow Quill Band (SK) will bring this total to 70. By opting into the property tax system under the Act, First Nations will be better positioned to promote economic growth, resulting in a better quality of life for community members.

Consultation

Given that this Order implements requests by First Nations to come under the Act and that there will be no new impacts on the rate payers, 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 FNTC will continue to work closely with the First Nations who have requested to be added to the Schedule of the Act.

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, or deleting them from, the Schedule to the First Nations Fiscal and Statistical Management Act.

Contact

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, 9th Floor
Gatineau, Quebec
K1A 0H4
Telephone: 819-997-8154
Fax: 819-997-9541

Footnote a
S.C. 2005, c. 9

Footnote b
S.C. 2005, c. 9

Footnote 1
S.C. 2005, c. 9