Revenue Management Implementation Regulations

Marginal note:Access to records and documents

• 5 (1) At any time after receipt of a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement or third-party management is in effect, the first nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the first nation’s local revenue laws and their administration, including records and documents relating to

  • (a) communications between the first nation and the First Nations Tax Commission, the First Nations Finance Authority or the Minister;

  • (b) assessments for the calculation of local revenues;

  • (c) the levying of taxes under property taxation laws and the collection of local revenues;

  • (d) budgets for the expenditure of local revenues;

  • (e) reserve lands, interests in reserve lands, or rights to occupy, possess or use reserve lands, that are subject to local revenue laws;

  • (f) the first nation’s local revenue account and all expenditures of local revenues, including audit reports required under section 14 of the Act;

  • (g) any deposit, loan or investment, or any other agreement with a financial institution, relating to local revenues;

  • (h) representations made under paragraph 6(3)(c) of the Act;

  • (i) the enforcement of local revenue laws;

  • (j) agreements and communications between the first nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority;

  • (k) agreements and communications between the first nation and any law-making delegate relating to the delegation of law-making powers;

  • (l) requests made, or reviews carried out, under section 33 of the Act, including any agreements and communications with the First Nations Tax Commission in respect of the request or review;

  • (m) each program or service that is funded wholly or in part out of local revenues;

  • (n) third-party local services agreements;

  • (o) local services capital infrastructure;

  • (p) any other agreements, obligations, commitments or other arrangements under which the first nation is or may become obligated to expend local revenues or is or may become entitled to receive local revenues;

  • (q) council meetings, membership meetings or taxpayers meetings at which local revenue laws are discussed;

  • (r) employment contracts of persons involved in the making or administration of any local revenue law or the management of local revenues; and

  • (s) drafts of records or documents referred to in any of paragraphs (a) to (r).

• Marginal note:Copies

  (2) A first nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager.