First Nations Fiscal Management Act

Marginal note:Standards

• 35 (1) The Commission may establish standards, not inconsistent with the regulations, respecting

  • (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.

• Marginal note:Procedures

  (2) The Commission may establish procedures respecting

  • (a) submission for approval of local revenue laws;

  • (b) approval of those laws;

  • (c) representation of taxpayers’ interests in the decisions of the Commission; and

  • (d) resolution of disputes with First Nations concerning the taxation of interests or rights on reserve lands.

• Marginal note:Statutory Instruments Act

  (3) The Statutory Instruments Act does not apply to a standard established under subsection (1) or a procedure established under subsection (2).