Bill C-23

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First Reading

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	(a) a description of the notices that were given, any consultation undertaken by the council before making the law and copies of any written representations received by the council; and
	(b) evidence that the law was duly made by the council.
Evidence law duly made	(4) A law made under paragraph 4(1)(b), (d) or (e) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.
Additional information on request	(5) At the request of the First Nations Tax Commission, a first nation shall provide any documents that the Commission requires in order to
	(a) review a local revenue law;
	(b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 33(1); or
	(c) perform any of its other functions under this Act.
Financial administration laws	8. (1) Subject to subsections (2) and (3), the council of a first nation may make laws
	(a) respecting the financial administration of the first nation; and
	(b) delegating to any person or body its powers to make laws under paragraph (a).
Approval required	(2) A financial administration law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board.
Coming into force	(3) A financial administration law made under subsection (1) comes into force on the later of
	(a) the day of coming into force set out in the law, and
	(b) the day after it is approved by the First Nations Financial Management Board.
Evidence law duly made	(4) A law made under subsection (1) that is submitted to the First Nations Financial Management Board for approval shall be accompanied by evidence that it was duly made by the council.
Additional information on request	(5) At the request of the First Nations Financial Management Board, a first nation shall provide any documents that the Board requires in order to
	(a) review the financial administration law;
	(b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 53(1); or
	(c) perform any of its other functions under this Act.
Annual rate and expenditure laws	9. A council of a first nation that makes a property taxation law shall, at least once each year at a time prescribed by regulation, make
	(a) a law under paragraph 4(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights; and
	(b) a law under paragraph 4(1)(b) establishing a budget for the expenditure of revenues raised under the property taxation law.
No repeal by borrowing members	10. (1) A borrowing member shall not repeal a property taxation law.
Priority to Authority	(2) A law made under paragraph 4(1)(b) by a borrowing member shall not authorize the expenditure of local revenues unless the borrowing member's budget provides for the payment of all amounts payable to the First Nations Finance Authority during the budget period.
Financial commitment	(3) The borrowing member shall, in every year, reserve such local revenues as are required to ensure that all amounts authorized to be paid to the First Nations Finance Authority in the year are actually paid in that year.
Legal capacity of first nations	11. For greater certainty, for the purposes of Part 4, a borrowing member has the capacity to contract and to sue and be sued.
Local revenue account	12. (1) Local revenues of a first nation shall be placed in a local revenue account, separate from other moneys of the first nation.
Restriction on expenditures	(2) Local revenues may be expended only under the authority of a law made under paragraph 4(1)(b).
Balanced budget	(3) Expenditures provided for in a law made under paragraph 4(1)(b) shall not exceed the local revenues estimated for the year in which those expenditures are to be made, less any deficit accumulated from prior years.
Audit	13. (1) The local revenue account shall be audited at least once each calendar year and reported on separately from other accounts.
Access to report	(2) The audit report of the local revenue account shall be made available to
	(a) the members of the first nation;
	(b) any other persons who have an interest in, or the right to occupy, possess or use, the first nation's reserve lands;
	(c) the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and
	(d) the Minister.
	PART 2
	FIRST NATIONS TAX COMMISSION
	Interpretation
Definitions	14. The following definitions apply in this Part.
``Commission '' « Commission »	``Commission'' means the First Nations Tax Commission.
``taxpayer'' « contribuabl e »	``taxpayer'' means a person paying tax under a property taxation law.
	Establishment and Organization of Commission
Commission	15. (1) There is hereby established a commission, to be known as the First Nations Tax Commission, consisting of 10 commissioners, including a Chief Commissioner and Deputy Chief Commissioner.
Capacity, rights, powers and privileges	(2) The Commission has the capacity, rights, powers and privileges of a natural person, including the capacity to
	(a) enter into contracts;
	(b) acquire, hold and dispose of property or an interest in property;
	(c) raise, invest or borrow money; and
	(d) sue and be sued.
When agent of Her Majesty	16. (1) The Commission is an agent of Her Majesty only for the approval of local revenue laws.
Saving	(2) For the purpose of subsection (1), the issuance of a certificate referred to in paragraph 30(2)(b) is deemed not to be an approval of a local revenue law.
Appointment of Chief Commissioner	17. (1) On the recommendation of the Minister, the Governor in Council shall appoint a Chief Commissioner and Deputy Chief Commissioner.
Tenure	(2) The Chief Commissioner and Deputy Chief Commissioner shall 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.
Appointment of commissioner s	18. (1) On the recommendation of the Minister, the Governor in Council shall appoint four commissioners 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.
Appointment of commissioner s	(2) On the recommendation of the Minister, the Governor in Council shall appoint three additional commissioners - one of whom shall be a taxpayer using reserve lands for commercial, one for residential and one for utility purposes - 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.
Appointment of additional commissioner	(3) A body prescribed by regulation shall appoint an additional commissioner to hold office during pleasure for a term not exceeding five years.
Staggered terms	(4) In determining the term of appointment of commissioners, the Governor in Council shall endeavour to ensure that the terms of no more than three commissioners expire in any one calendar year.
Qualifications	(5) The Commission shall be composed of men and women from across Canada, including members of first nations, who are committed to the development of a system of first nations real property taxation and who have the experience or capacity to enable the Commission to fulfil its mandate.
Status	19. The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.
Re-appointme nt	20. A commissioner may be re-appointed for a second or subsequent term of office.
Remuneration	21. (1) Commissioners shall be paid such remuneration as is determined by the Governor in Council.
Expenses	(2) The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from his or her ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence.
Chief Commissioner - functions	22. The Chief Commissioner is the chief executive officer of the Commission and has supervision over, and direction of, the work and staff of the Commission.
Deputy Chief Commissioner - functions	23. In the event of the absence or incapacity of the Chief Commissioner, or if the office of Chief Commissioner is vacant, the Deputy Chief Commissioner shall assume the duties and functions of the Chief Commissioner.
Head office	24. (1) The head office of the Commission shall be on the reserve lands of the Kamloops Band or at such other location as the Governor in Council may determine.
Additional office	(2) The Commission shall maintain an additional office in the National Capital Region described in the schedule to the National Capital Act.
Rules of procedure	25. The Commission may make any rules that it considers necessary for the conduct of, and the fixing of a quorum for, its meetings.
Staff	26. (1) The Commission may
	(a) hire such staff as are necessary to conduct the work of the Commission; and
	(b) determine the duties of those persons and the conditions of their employment.
Salaries and benefits	(2) Persons appointed under subsection (1) shall be paid such salaries and benefits as are fixed by the Commission.
	Purposes
Mandate	27. The purposes of the Commission are to
	(a) ensure the integrity of the system of first nations real property taxation and promote a common approach to first nations real property taxation nationwide, having regard to variations in provincial real property taxation systems;
	(b) ensure that the real property taxation systems of first nations reconcile the interests of taxpayers with the responsibilities of chiefs and councils to govern the affairs of first nations;
	(c) prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws;
	(d) assist first nations in the exercise of their jurisdiction over real property taxation on reserve lands and build capacity in first nations to administer their taxation systems;
	(e) develop training programs for first nation real property tax administrators;
	(f) assist first nations to achieve sustainable economic development through the generation of stable local revenues;
	(g) promote a transparent first nations real property taxation regime that provides certainty to taxpayers;
	(h) promote understanding of the real property taxation systems of first nations; and
	(i) provide advice to the Minister regarding future development of the framework within which local revenue laws are made.

Bill C-23

PART 2

FIRST NATIONS TAX COMMISSION

Interpretation

Establishment and Organization of Commission

Purposes