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Bill C-23

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TABLE OF PROVISIONS

AN ACT TO PROVIDE FOR REAL PROPERTY TAXATION POWERS OF FIRST NATIONS, TO CREATE A FIRST NATIONS TAX COMMISSION, FIRST NATIONS FINANCIAL MANAGEMENT BOARD, FIRST NATIONS FINANCE AUTHORITY AND FIRST NATIONS STATISTICAL INSTITUTE AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS

Preamble

SHORT TITLE

1. Short title

INTERPRETATION

2. Definitions

ABORIGINAL RIGHTS

2.1 Aboriginal and treaty rights

PART 1

FIRST NATIONS FISCAL POWERS

3. Financial administration laws

4. Local revenue laws

5. Notice of proposed laws

6. Further representations

7. Information accompanying property taxation law

8. Financial administration laws

9. Annual rate and expenditure laws

10. No repeal by borrowing members

11. Legal capacity of first nations

12. Local revenue account

13. Audit

PART 2

FIRST NATIONS TAX COMMISSION

Interpretation
14. Definitions

Establishment and Organization of Commission
15. Commission

16. When agent of Her Majesty

17. Appointment of Chief Commissioner

18. Appointment of commissioners

19. Status

20. Re-appointment

21. Remuneration

22. Chief Commissioner - functions

23. Deputy Chief Commissioner - functions

24. Head office

25. Rules of procedure

26. Staff

Purposes
27. Mandate

Functions and Powers
28. Powers

29. Local revenue law review

30. Restrictions

31. Review on request

32. First Nations Gazette

Standards and Procedures
33. Standards

Regulations
34. Regulations

PART 3

FIRST NATIONS FINANCIAL MANAGEMENT BOARD

Interpretation
35. Definition of ``Board''

Establishment and Organization of Board
36. Establishment

37. Not agent of the Crown

38. Appointment of Chairperson

39. Appointment of additional directors

40. Election of Vice-Chairperson

41. Re-appointment

42. Status

43. Remuneration

44. Rules of procedure

45. Head office

46. Staff

Purposes
47. Mandate

Functions and Powers
48. Review of financial management system

49. Required intervention

50. Imposed co-management

51. Third-party management

52. Required information

Standards and Procedures
53. Standards

Regulations
54. Regulations

PART 4

FIRST NATIONS FINANCE AUTHORITY

Interpretation
55. Definitions

Establishment and Organization of Authority
56. Establishment

57. Membership

58. Not agent of Her Majesty

59. Board of Directors

60. Function of Deputy Chairperson

61. Term of office

62. Quorum

63. Majority vote

64. Canada Corporations Act

65. Remuneration of directors

66. Duty of care

67. President

68. Annual general meeting

69. By-laws

70. Head office

71. Annual budget

Purposes
72. Mandate

Functions and Powers
73. Powers of board of directors

74. Application to become borrowing member

75. Ceasing to be a borrowing member

76. Priority

77. Limitations - infrastructure loans

78. Restriction on financing

79. Limitations - short-term loans

80. Sinking fund

81. Surpluses

82. Debt reserve fund

83. Credit enhancement fund

84. Default by first nation

85. Short-term pooled investment funds

General
86. Annual report

Regulations
87. Regulations

PART 5

FIRST NATIONS STATISTICAL INSTITUTE

Interpretation
88. Definitions

Establishment and Organization of Institute
89. Institute

90. Crown Corporation

91. Not an agent of Her Majesty

92. Board of directors

93. Appointment of Chairperson

94. Appointment of other directors

95. Staggered terms

96. Status

97. Election of Vice-Chairperson

98. Re-appointment

99. Head office

100. First Nations Chief Statistician

101. Oath of office

Purposes
102. Mandate

Powers
103. General powers

104. Sharing of information

105. Federal data

General
106. Protection of information

107. Information privileged

108. Powers of Statistics Canada

Offences
109. Offence

110. Secret information

Regulations
111. Regulations

PART 6

FINANCIAL MANAGEMENT AND CONTROL

112. Definitions

113. Exclusion from public service

114. Financial year

115. Expenditure of revenues

116. Corporate plans

117. Books and systems

118. Annual auditor's report

119. Special examination

120. Report

121. Examiner

122. Consultation with Auditor General

123. Right to information

124. Restriction

125. Qualified privilege

126. Audit committee

127. Disclosure of material developments

128. Annual report

129. Annual meeting

PART 7

PROVISIONS OF GENERAL APPLICATION

General
130. Conflict of interest

131. Liability of Her Majesty

132. No appropriation

133. No compensation

134. Limit of liability

134.1 Limit of liability

135. Conflict with other laws

136. Official languages

Regulations
137. Regulations

138. Regulations

138.1 Regulations

PART 8

TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, COORDINATING AMENDMENTS AND COMING INTO FORCE

Transitional Provisions
139. ITAB employees

140. Continuation of directors

141. Continuation of existing by-laws

142. Existing by-laws

143. Review and evaluation

Consequential Amendments
144-145. Access to Information Act

146. Financial Administration Act

147. [Deleted]

148-152. Indian Act

153. Privacy Act

Coordinating Amendments
154. Bill C-7

Coming into Force
155. Coming into force