PART 2First Nations Tax Commission (continued)
Functions and Powers (continued)
Marginal note:First Nations Gazette
Marginal note:Frequency of publication
(2) The Commission shall publish the First Nations Gazette at least once in each calendar year.
Standards and Procedures
(a) the form and content of local revenue laws;
(b) enforcement procedures to be included in those laws;
(c) criteria for the approval of laws made under paragraph 5(1)(d) or (f);
(c.01) criteria for the approval of local revenue laws respecting reserve lands that have been set apart for the use and benefit of more than one First Nation, including criteria in relation to the First Nations entering into agreements in relation to the administration of those local revenue laws and criteria in respect of those agreements;
(c.1) notices relating to local revenue laws, including any minimum periods applicable to the notices;
(d) the form in which information required under section 8 is to be provided to the Commission; and
(e) the dates on or before which laws must be made by a council of a First Nation under section 10.
(2) The Commission may establish procedures respecting
Marginal note:Statutory Instruments Act
- 2005, c. 9, s. 35
- 2015, c. 36, s. 189
- 2018, c. 27, ss. 396, 414(E)
(a) prescribing anything that is to be prescribed under subparagraph 5(1)(a)(i), paragraph 5(1)(e) or (4)(a), subsection 5(7) or section 10;
(b) establishing procedures to be followed for the purposes of section 31 or 33, including procedures
(i) for requiring the production of documents from a First Nation or person requesting a review under subsection 33(1),
(ii) for conducting hearings, and
(iii) authorizing the Commission to apply to a justice of the peace for a subpoena compelling a person to appear before the Commission to give evidence and bring any documents specified in the subpoena, and to pay associated travel expenses;
(c) prescribing fees to be charged by the Commission for services to First Nations and other organizations; and
(d) respecting the exercise of the law-making powers of First Nations under subsection 5(1).
Marginal note:Provincial differences
(2) Regulations made under paragraph (1)(a) may vary from province to province.
Marginal note:Authority to vary
(3) Regulations made under paragraph (1)(b) may authorize the Commission to
(a) vary the procedures to accommodate the customs or culture of a First Nation in respect of which a hearing is being held;
(b) extend or shorten any period provided for in those regulations;
(c) dispense with compliance with any procedure provided for in the regulations in the interest of securing a just, expeditious and inexpensive hearing of a complaint; and
(d) delegate any of the powers of the Commission under section 31 or 33 to a panel consisting of one or more commissioners.
Marginal note:Designation of panels by Chief Commissioner
(3.1) Regulations made under paragraph (1)(b) may authorize or require the Chief Commissioner to designate the members of a panel for the purposes of the delegation of powers referred to in paragraph (3)(d).
(4) In the event of an inconsistency between a law made under subsection 5(1) and regulations made under subsection (1), the regulations prevail to the extent of the inconsistency.
- 2005, c. 9, s. 36
- 2015, c. 36, s. 190
- 2018, c. 27, s. 414(E)
PART 3First Nations Financial Management Board
Definition of Board
37 In this Part, Board means the First Nations Financial Management Board.
Establishment and Organization of Board
38 (1) There is established a board, to be known as the First Nations Financial Management Board, to be managed by a board of directors consisting of a minimum of nine and a maximum of 13 directors, including a Chairperson and Vice-Chairperson.
Marginal note:Capacity, rights, powers and privileges
(2) The Board has the capacity, rights, powers and privileges of a natural person, including the capacity to
- 2005, c. 9, s. 38
- 2010, c. 12, s. 1733
- 2018, c. 27, s. 397
Marginal note:Not agent of Her Majesty
39 The Board is not an agent of Her Majesty.
Marginal note:Appointment of Chairperson
40 On the recommendation of the Minister, the Governor in Council shall appoint a Chairperson to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Marginal note:Appointment of additional directors
41 (1) The Governor in Council, on the recommendation of the Minister, shall appoint a minimum of five, and a maximum of nine, other directors to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Marginal note:Appointment by AFOA Canada
(2) AFOA Canada, or any other body prescribed by regulation, shall appoint up to three additional directors to hold office during pleasure for a term not exceeding five years.
Marginal note:Staggered terms
(3) In determining the term of appointment of directors, the Governor in Council shall endeavour to ensure that the terms of no more than three directors expire in any one calendar year.
(4) The board of directors shall be composed of men and women from across Canada, including members of First Nations, who are committed to the strengthening of First Nation financial management and who have the experience or capacity to enable the Board to fulfil its mandate.
- 2005, c. 9, s. 41
- 2010, c. 12, s. 1734
- 2017, c. 26, s. 50
- 2018, c. 27, s. 414(E)
Marginal note:Election of Vice-Chairperson
- Date modified: