Regulations Amending Certain Regulations Made Under the First Nations Fiscal Management Act (Miscellaneous Program): SOR/2024-277

Canada Gazette, Part II, Volume 159, Number 1

Registration
SOR/2024-277 December 16, 2024

FIRST NATIONS FISCAL MANAGEMENT ACT

P.C. 2024-1333 December 16, 2024

Her Excellency the Governor General in Council, on the recommendation of the Minister of Crown-Indigenous Relations, makes the annexed Regulations Amending Certain Regulations Made Under the First Nations Fiscal Management Act (Miscellaneous Program) under paragraphs 36(1)(a), (b)^{footnote a} and (d)^{footnote a}, 89(a) and 140(a)^{footnote b} of the First Nations Fiscal Management Act ^{footnote c}.

Regulations Amending Certain Regulations Made Under the First Nations Fiscal Management Act (Miscellaneous Program)

First Nations Tax Commissioner Appointment Regulations

1 Section 1 of the First Nations Tax Commissioner Appointment Regulations ^{footnote 1} is replaced by the following:

Named body

1 For the purposes of subsection 20(3) of the First Nations Fiscal Management Act, a commissioner shall be appointed by the Indigenous Law Centre at the University of Saskatchewan.

Short-term Pooled Investment Fund Regulations

2 Section 1 of the Short-term Pooled Investment Fund Regulations ^{footnote 2} is replaced by the following:

Permitted investments

1 For the purposes of paragraph 87(2)(f) of the First Nations Fiscal Management Act, funds in a short-term pooled investment fund may be invested in pooled investment funds established by the Municipal Finance Authority of British Columbia under section 16 of the British Columbia Municipal Finance Authority Act, R.S.B.C. 1996, c. 325.

First Nations Tax Commission Review Procedures Regulations

3 The English version of the First Nations Tax Commission Review Procedures Regulations ^{footnote 3} is amended by replacing "first nation" and "first nation’s" with "First Nation" and "First Nation’s", respectively, in the following provisions:

(a) the definition party in section 1;
(b) paragraph 4(2)(b);
(c) paragraph 8(1)(c) and paragraph 8(2);
(d) subsection 10(1) and paragraphs 10(2)(a) to (c), (e) and (f);
(e) sections 11 and 12;
(f) paragraph 13(b);
(g) subsection 31(3);
(h) section 34;
(i) subsection 36(4);
(j) subsection 37(1), paragraphs 37(2)(a) and (b) and subsection 37(3);
(k) subsection 38(1), paragraphs 38(2)(a) to (c), (e) and (f) and subsection 38(3); and
(l) subsection 42(1).

First Nations Assessment Appeal Regulations

4 Subsection 3(2) of the French version of the First Nations Assessment Appeal Regulations ^{footnote 4} is replaced by the following:

Modification de l’évaluation

(2) Si, à la suite du réexamen, l’évaluateur modifie l’évaluation, il transmet un avis de la modification à l’administrateur fiscal et à toute autre personne ayant reçu l’avis d’évaluation initial.

5 The marginal note to section 6 of the English version of the Regulations is replaced by “Minimum appeal period”.

6 The marginal note to subsection 13.1(2) of the English version of Regulations is replaced by “Appeal period”.

7 The English version of the Regulations is amended by replacing "first nation" and "first nation’s" with "First Nation" and "First Nation’s", respectively, in the following provisions:

(a) the definitions assessor and tax administrator in section 1;
(b) section 4;
(c) subsections 5(3) and (4); and
(d) paragraph 13(2)(b).

First Nations Assessment Inspection Regulations

8 The definition assessor in section 1 of the English version of the First Nations Assessment Inspection Regulations ^{footnote 5} is replaced by the following:

assessor: means the person designated by a First Nation to conduct assessments of assessable property. (évaluateur)

First Nations Taxation Enforcement Regulations

9 The English version of the First Nations Taxation Enforcement Regulations ^{footnote 6} is amended by replacing "first nation" and "first nation’s" with "First Nation" and "First Nation’s", respectively, in the following provisions:

(a) the definition tax administrator in section 1;
(b) section 12;
(c) subsection 14(1) and paragraph 14(2)(a);
(d) subsection 15(2);
(e) section 16;
(f) section 20;
(g) the portion of subsection 21(1) before paragraph (a) and the portion of subsection 21(2) before paragraph (a); and
(h) paragraph 22(2)(b).

First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations

10 The English version of the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations ^{footnote 7} is amended by replacing "first nation" with "First Nation" in the following provisions:

(a) the definitions adjacent area and right-of-way area in section 1;
(b) section 2; and
(c) subsections 4(1) and (2).

Credit Enhancement Fund Use Regulations

11 Section 1 of the Credit Enhancement Fund Use Regulations ^{footnote 8} is replaced by the following:

1 In addition to the use permitted under paragraphs 85(3)(a) and (b) and 85(4)(a) of the First Nations Fiscal Management Act, the investment income and capital of the credit enhancement fund may be used to repay any debt arising in respect of any amounts paid to the Authority by His Majesty the King in right of Canada to provision the fund.

Coming into Force

12 These Regulations come into force on the day on which they are registered.

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the regulations or the Order.)

Issues

The need for a number of minor technical amendments to regulations under the responsibilities of the Minister of Indigenous Services, the Minister of Crown-Indigenous Relations and the Minister of Northern Affairs have been identified.

Objective

The amendments have the following objectives:

to correct a discrepancy between the French and English versions;
to update references to names of organizations, locations, titles of office holders or similar items;
to update a First Nation’s band name;
to improve clarity and transparency for stakeholders; and
to harmonize terms used in the regulations with those used in the enabling statute or related regulations.

Description and rationale

The following amendments are made to regulations under the First Nations Fiscal Management Act, Indian Act, First Nations Oil and Gas and Moneys Management Act and Territorial Lands Act, as well as to the Schedule to the Anishinabek Nation Education Agreement Act.

Schedule to the Anishinabek Nation Education Agreement Act

For consistency and to reflect the name used in the Indian Registration System, a band name listed in the schedule is updated. This amendment to the schedule is being made in response to a request made by the First Nation and is a respectful step consistent with a nation-to-nation relationship and reconciliation.

Credit Enhancement Fund Use Regulations (under the First Nations Fiscal Management Act)

To correct outdated references to the enabling legislation, namely the First Nations Fiscal and Statistical Management Act, which is now the First Nations Fiscal Management Act.

First Nations Assessment Appeal Regulations (under the First Nations Fiscal Management Act)

To harmonize terms with those used in enabling statutes and related regulations, specifically to capitalize “First Nation” in the English version.
To replace the English versions of the marginal notes “limitation period” with the term “appeal period.”
To replace the French version of the term “évaluateur fiscal” to “administrateur fiscal.”

First Nations Assessment Inspection Regulations (under the First Nations Fiscal Management Act)

To harmonize terms with those used in enabling statutes and related regulations, specifically to capitalize “First Nation” in the English version.

First Nations Oil and Gas and Moneys Management Voting Regulations (under the First Nations Oil and Gas and Moneys Management Act)

To capitalize “First Nation” in the English version.
In the interpretation section:
- To ensure alignment with current organizational structure, “Assistant Deputy Minister means the Assistant Deputy Minister, Lands and Trusts Services, Department of Indian Affairs and Northern Development” is changed to “Assistant Deputy Minister means Assistant Deputy Minister, Lands and Economic Development, Department of Indigenous Services” and “Senior Assistant Deputy Minister means Senior Assistant Deputy Minister, Regional Operations Sector, Department of Indigenous Services” is also added.
- To clarify that First Nation (uppercase) in the Regulations and first nation (lowercase) in the Act have the same meaning.
To change references to the “Department of Indian Affairs and Northern Development” to the “Department of Indigenous Services.”
To align with current organizational structure, “Assistant Deputy Minister” is changed to “Assistant Deputy Minister or Senior Assistant Deputy Minister” in certain sections.
To ensure the process is clear, precision is added to the provision relating to vote review requests.

First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations (under the First Nations Fiscal Management Act)

To harmonize terms with those used in enabling statutes and related regulations, specifically to capitalize “First Nation” in the English version.

First Nations Tax Commission Review Procedures Regulations (under the First Nations Fiscal Management Act)

To harmonize terms with those used in enabling statutes and related regulations, specifically to capitalize “First Nation” in the English version.

First Nations Tax Commissioner Appointment Regulations (under the First Nations Fiscal Management Act)

To correct outdated references to the enabling legislation, namely the First Nations Fiscal and Statistical Management Act, which is now the First Nations Fiscal Management Act.
To update the reference from the “Native Law Centre” to the “Indigenous Law Centre.”

First Nations Taxation Enforcement Regulations (under the First Nations Fiscal Management Act)

To harmonize terms with those used in enabling statutes and related regulations, specifically to capitalize “First Nation” in the English version.

Indian Estates Regulations (under the Indian Act)

In the interpretation section, to remove the definition of “Minister” as the term is defined in the Act and therefore applies for the purpose of the Regulations.
To update “the Indian and Eskimo Affairs Branch” to “the Department” (of Indigenous Services).

Indian Referendum Regulations (under the Indian Act)

In the interpretation section:
- To remove the definition of “Minister” as the term is defined in the Indian Act and therefore applies for the purposes of the Regulations.
- To update the definition of “Assistant Deputy Minister” from “Assistant Deputy Minister, Lands and Trusts Services, Department of Indian Affairs and Northern Development” to “Assistant Deputy Minister, Lands and Economic Development.”
- To update the references to the Department (of Indigenous Services) in the definition of “electoral officer.”
To replace “marking the ballot by placing a cross, check mark or other mark” with “marking the ballot by placing a check mark or other mark.”
To update the references from the Department of Indian Affairs and Northern Development to “the Department” (of Indigenous Services).

Short-Term Pooled Investment Fund Regulations (under the First Nations Fiscal Management Act)

To correct outdated references to the enabling legislation, namely the First Nations Fiscal and Statistical Management Act, which is now the First Nations Fiscal Management Act.

Territorial Coal Regulations (under the Territorial Lands Act)

To update the definition of “Chief” from “the chief of the Resource Management Division of the Resource and Economic Development Group of the Department of Indian Affairs and Northern Development” to “the Director, Lands of the Nunavut Regional Office of the Department of Crown-Indigenous Relations and Northern Affairs.”
To update the definition of “Minister” from “Minister of Indian Affairs and Northern Development” to “Minister of Northern Affairs.”
To replace obsolete language, specifically replacing the use of “Eskimos/esquimaux” (English/French) with “Inuit.”

Territorial Land Use Regulations (under the Territorial Lands Act)

To update the definition of “Minister” from “Minister of Indian Affairs and Northern Development” to “Minister of Northern Affairs.”
To correct discrepancies between English and French, namely to add the word “moved” in the English text of subsection 15(2) before “altered,” to be consistent with the French text.

One-for-one rule and small business lens

The one-for-one rule does not apply to these amendments, as there is no change in administrative costs or burden to business.

The small business lens does not apply to these amendments, as there are no costs to small businesses.

Contact

Irene Balite
Director
Legislative, Parliamentary and Regulatory Affairs
Indigenous Services Canada
25 Eddy Street, 14th Floor
Gatineau, Quebec
J8X 4B5
Telephone: 819‑230‑3678
Email: irene.balite2@sac-isc.gc.ca