First Nations Tax Commission Review Procedures Regulations (SOR/2007-239)

Marginal note:Failure to attend

27 If a party or intervenor who has been given notice of a hearing in accordance with subsection 25(2) fails to attend, the Commission may proceed with the hearing and complete its review in the absence of that party or intervenor.

Marginal note:Subpoenas

• 28 (1) A party may, at any time before the conclusion of a hearing, request 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 to bring any documents specified in the subpoena.

• Marginal note:Travel expenses

  (2) The Commission shall pay travel expenses, in the amount set out in Tariff A of the Federal Courts Rules, to every person compelled by subpoena to appear before it.

Marginal note:Pre-hearing conferences

• 29 (1) If a hearing is to be held, a pre-hearing conference between the parties shall be scheduled by the Commission to

  • (a) direct the pre-hearing production of documents by a party;

  • (b) determine whether a subpoena will be required in respect of any person who may be required as a witness;

  • (c) direct a party to provide further information regarding its position;

  • (d) develop an agreed statement of facts or obtain admissions that might facilitate the hearing;

  • (e) attempt to simplify the matters in dispute between the parties, including the resolution of some or all of them;

  • (f) determine the conduct of the hearing, including the order in which the parties will proceed, the number and identity of witnesses and the estimated time required; or

  • (g) decide any other matter that may aid in securing a just, expeditious or inexpensive disposition of the review.

• Marginal note:Require attendance

  (2) If a representative is acting for an applicant, the Commission may direct that the applicant be present at the pre-hearing conference.

• Marginal note:Single Commissioner

  (3) A pre-hearing conference may be conducted by a single Commissioner or an employee of the Commission.

Marginal note:Examination outside hearing

• 30 (1) At the request of a party, the Commission may consent to the examination of a person outside a hearing, having regard to

  • (a) the expected absence of the person at the time of the hearing;

  • (b) the age or any illness or infirmity of the person;

  • (c) the distance the person resides from the place where the hearing will be held; and

  • (d) the expense of having the person attend the hearing.

• Marginal note:Directions

  (2) In giving its consent under subsection (1), the Commission shall give directions regarding the time, place and manner of the examination, the notice to be given to the person being examined and to the other parties, the attendance of any other witnesses and the production of any requested documents or other material.

• Marginal note:Cross-examination

  (3) Other parties may cross-examine any person examined outside a hearing.

• Marginal note:Copies of transcript

  (4) A party submitting transcribed evidence shall provide a copy of the transcript, at its own expense, to the Commission and to all other parties.

Marginal note:Adverse witnesses

• 31 (1) Subject to subsection (4), a party may call another party as a witness at a hearing by requesting that a subpoena be delivered and travel expenses be paid to that party in accordance with subsections 28(1) and (2).

• Marginal note:Corporations

  (2) If the other party is a corporation, it shall provide as a witness an officer or director of the corporation who has knowledge of the facts in issue.

• Marginal note:First nation

  (3) If the other party is a first nation, it shall provide as a witness the person who administers the taxes of the first nation or another person who has knowledge of the facts in issue.

• Marginal note:Notice

  (4) A party shall give another party at least five business days notice of its intention to call that party or a person referred to in subsection (2) or (3) as a witness, unless the other party or that person is in attendance at the hearing.

Compliance and Costs

Marginal note:Non-compliance

32 If an applicant fails to comply with these Regulations, the Commission may dismiss the request for review.

Marginal note:Time periods variable

33 The Commission may, on the application of a party, extend or shorten any period provided for in these Regulations.

Marginal note:Variances

34 If it is necessary to secure the just, expeditious or inexpensive hearing of a request for review, or to accommodate the customs or culture of the first nation in respect of which a hearing is held, the Commission may vary any procedure provided for by these Regulations.

Marginal note:Costs

35 No costs shall be awarded in any review.

Decisions

Marginal note:Decisions of the Commission

• 36 (1) All decisions and orders of the Commission in a review shall be issued in written form and shall be accompanied by written reasons.

• Marginal note:Publication

  (2) A decision or order of the Commission, and the accompanying reasons, shall be published in the First Nations Gazette or on an Internet site maintained by the Commission.

• Marginal note:Provision of copies

  (3) The Commission shall provide a copy of each decision, order and accompanying reasons to all parties and intervenors and make copies of them available for inspection by the public at its offices.

• Marginal note:Compliance period

  (4) An order made under paragraph 33(3)(a) of the Act shall set out the period within which the first nation shall implement the required remedy.

Reviews Under Subsection 33(2) of the Act

Marginal note:Notice of review

• 37 (1) If the Commission decides to conduct a review under subsection 33(2) of the Act, it shall deliver a notice of review to the first nation that is the subject of the review.

• Marginal note:Content of notice

  (2) The notice of review shall

  • (a) if the Commission is of the opinion that the first nation has not complied with the Act or a regulation, identify the provision of the Act or regulation in question and the reason that the Commission believes it has not been complied with; and

  • (b) if the Commission is of the opinion that the first nation has unfairly or improperly applied a law, identify the law in question and the reason that the Commission believes it has been unfairly or improperly applied.

• Marginal note:Production of documents

  (3) The notice of review may require a first nation to produce any documents set out in the notice relating to the subject of the review.

• Marginal note:Publication of notice

  (4) Within 10 business days after the delivery of a notice of review, the Commission shall publish a notice of the proposed review on an Internet site maintained by the Commission and deliver a copy of the notice to the First Nations Financial Management Board.

Marginal note:Reply by first nation

• 38 (1) A first nation that receives a notice of review may file a reply within 10 business days after delivery of the notice.

• Marginal note:Content of reply

  (2) A reply to a notice of review shall identify the notice to which the reply relates and set out

  • (a) the name, address and telephone number, and any available fax number and e-mail address, of the first nation and of any representative acting on behalf of the first nation;

  • (b) an address for delivery of documents, if different from the address of the first nation or its representative;

  • (c) an outline of the position that the first nation takes in response to the allegations set out in the notice;

  • (d) an admission or denial of each allegation of fact contained in the notice;

  • (e) a concise statement of any additional facts and any law on which the first nation intends to rely; and

  • (f) any other information that the first nation believes the Commission requires in order to conduct the review.

• Marginal note:Failure to reply

  (3) If a first nation fails to file a reply, the Commission may proceed with the review.

Marginal note:Statutory declarations

• 39 (1) The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a reply that have not been admitted.

• Marginal note:Cross-examination on declaration

  (2) A party who has submitted a statutory declaration shall make the deponent of the declaration available for cross-examination by the Commission on the content of the declaration.

Marginal note:Evidence and information

40 In conducting a review, the Commission may

• (a) accept evidence that is not given on oath or evidence that would not ordinarily be admissible in a court of law;

• (b) at the request of a party, require another party to provide the Commission with any documents necessary to the conduct of its review; and

• (c) direct that written submissions be filed.

Marginal note:Adding intervenor

• 41 (1) Any person or organization may apply to the Commission to be added as an intervenor

  • (a) if a hearing is to be held, at any time before the hearing begins; and

  • (b) in any other case, at any time before the decision on the review is rendered.

• Marginal note:Receipt of application

  (2) On receipt of an application under subsection (1), the Commission may

  • (a) add the person or organization as an intervenor;

  • (b) direct the person or organization to provide the Commission with additional information in support of the application; or

  • (c) reject the application.

• Marginal note:Adding Board as intervenor

  (3) If the First Nations Financial Management Board makes an application in accordance with subsection (1), the Commission shall add the Board as an intervenor for the purpose of making representations as to the impact of any potential remedy.

Marginal note:Hearing

• 42 (1) The Commission may at any time direct that a review be set down for a hearing and, at the request of the first nation, shall hold a hearing.

• Marginal note:Procedures for hearing

  (2) Section 20, subsection 25(2) and sections 26, 27 and 33 to 36 apply, with any modifications that are necessary, to a hearing directed under subsection (1).

Coming into Force

Marginal note:Coming into force

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