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Bill C-23

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Functions and Powers

Powers

28. In furtherance of the purposes set out in section 27, the Commission may enter into cooperative arrangements and shared-cost ventures with national and international organizations to consult on or sell products or services developed for first nations who have made property taxation laws.

Local revenue law review

29. (1) The Commission shall review every local revenue law.

Written submissions

(2) Before approving a local revenue law, the Commission shall consider, in accordance with any regulations made under paragraph 34(1)(b), any representations made to it under paragraph 6(b) in respect of the law by members of the first nation or others who have interests in the reserve lands of the first nation or rights to occupy, possess or use those lands.

Local revenue law approval

(3) Subject to section 30, the Commission shall approve a local revenue law that complies with this Act and with any standards and regulations made under this Act.

Registry

(4) The Commission shall maintain a registry of every law approved by it under this section and every financial administration law made under section 8.

Restrictions

30. (1) The Commission shall not approve a law made under paragraph 4(1)(d) unless

    (a) the first nation has obtained and forwarded to the Commission a certificate of the First Nations Financial Management Board under subsection 48(3);

    (b) the first nation has unutilized borrowing capacity; and

    (c) the money is to be borrowed for financing capital infrastructure for the provision of local services on reserve lands.

Copy and certificate

(2) On approving a law made by a first nation under paragraph 4(1)(d), the Commission shall provide the First Nations Finance Authority with

    (a) a true copy of the law registered under subsection 29(4); and

    (b) a certificate stating that the law meets all the requirements of this Act and the regulations made under this Act.

Notice of judicial review

(3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a first nation under paragraph 4(1)(d), the Commission shall without delay inform the First Nations Finance Authority of those proceedings.

Certificate is evidence

(4) A certificate referred to in paragraph (2)(b) is, in the absence of evidence to the contrary, conclusive evidence in any judicial proceedings of the facts contained in it.

Review on request

31. (1) On the request in writing by a member of a first nation, or by a person who holds an interest in reserve lands or has a right to occupy, possess or use the reserve lands, who

    (a) is of the opinion that the first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 138 or 138.1 or that a law has been unfairly or improperly applied,

    (b) has requested the council of the first nation to remedy the situation, and

    (c) is of the opinion that the council has not remedied the situation,

the Commission shall conduct a review of the matter in accordance with the regulations.

Independent review

(2) Where the Commission is of the opinion that a first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 138 or 138.1 or that a law has been unfairly or improperly applied, it shall conduct a review of the matter in accordance with the regulations.

Remedy

(3) If, after conducting a review, the Commission considers that a first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 138 or 138.1 or that a law has been unfairly or improperly applied, the Commission

    (a) shall order the first nation to remedy the situation; and

    (b) may, if the first nation does not remedy the situation within the time set out in the order, by notice in writing, require the First Nations Financial Management Board to either - at the Board's discretion - impose a co-management arrangement on the first nation or assume third-party management of the first nation's local revenues to remedy the situation.

First Nations Gazette

32. (1) All local revenue laws approved by the Commission and all standards and procedures established by the Commission under section 33 shall be published in the First Nations Gazette.

Frequency of publication

(2) The Commission shall publish the First Nations Gazette at least once in each calendar year.

Standards and Procedures

Standards

33. (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 4(1)(d); and

    (d) the form in which information required under section 7 is to be provided to the Commission.

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 rights and interests on reserve lands.

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).

Regulations

Regulations

34. (1) The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Commission, make regulations

    (a) prescribing anything that is to be prescribed under subparagraph 4(1)(a)(i), paragraph 4(1)(e) or (4)(a), subsection 4(7) or section 9;

    (b) establishing the procedures to be followed in reviewing laws submitted under section 6 and conducting reviews under section 31, including procedures

      (i) for requiring the production of documents from a first nation or person requesting a review under subsection 31(1),

      (ii) for conducting hearings, and

      (iii) authorizing 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 bring any documents specified in the subpoena, and to pay associated travel expenses;

    (c) prescribing fees to be charged by the Commission for services to first nations and other organizations; and

    (d) respecting the exercise of the law-making powers of first nations under subsection 4(1).

Provincial differences

(2) Regulations made under paragraph (1)(a) may vary from province to province.

Authority to vary

(3) Regulations made under paragraph (1)(b) may authorize the Commission to

    (a) vary the procedures to accommodate the customs or culture of a first nation in respect of which a hearing is being held;

    (b) extend or shorten any period provided for in those regulations; and

    (c) dispense with compliance with any procedure provided for in the regulations in the interest of securing a just, expeditious and inexpensive hearing of a complaint.

Inconsistencie s

(4) In the event of an inconsistency between a law made under subsection 4(1) and regulations made under subsection (1), the regulations prevail to the extent of the inconsistency.

PART 3

FIRST NATIONS FINANCIAL MANAGEMENT BOARD

Interpretation

Definition of ``Board''

35. In this Part, ``Board'' means the First Nations Financial Management Board.

Establishment and Organization of Board

Establishment

36. (1) There is hereby established a board, to be known as the First Nations Financial Management Board, to be managed by a board of directors consisting of a minimum of nine and a maximum of 15 directors, including a Chairperson and Vice-Chairperson.

Capacity, rights, powers and privileges

(2) The Board 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.

Not agent of the Crown

37. The Board is not an agent of Her Majesty.

Appointment of Chairperson

38. On the recommendation of the Minister, the Governor in Council shall appoint a Chairperson 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 directors

39. (1) The Governor in Council, on the recommendation of the Minister, shall appoint a minimum of five, and a maximum of eleven, other directors 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 by AFOA

(2) The Aboriginal Financial Officers Association of Canada, or any other body prescribed by regulation, shall appoint up to three additional directors to hold office during pleasure for a term not exceeding five years.

Staggered terms

(3) In determining the term of appointment of directors, the Governor in Council shall endeavour to ensure that the terms of no more than three directors expire in any one calendar year.

Qualifications

(4) The board of directors shall be composed of men and women from across Canada, including members of first nations, who are committed to the strengthening of first nation financial management and who have the experience or capacity to enable the Board to fulfil its mandate.

Election of Vice-Chairper son

40. (1) The board of directors shall elect a Vice-Chairperson from among the directors.

Functions

(2) In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Vice-Chairperson shall assume the duties and functions of the Chairperson.

Re-appointme nt

41. Directors may be re-appointed for a second or subsequent term of office.

Status

42. Directors shall hold office on a part-time basis.

Remuneration

43. (1) Directors shall be paid such remuneration as is determined by the Governor in Council.

Expenses

(2) Directors shall be reimbursed for reasonable travel and other expenses incurred while performing duties while absent from their ordinary place of residence.

Rules of procedure

44. The board of directors may make any rules that it considers necessary for the conduct of its meetings.

Head office

45. The head office of the Board shall be at a location determined by the Governor in Council.

Staff

46. (1) The board of directors may

    (a) hire such staff as are necessary to conduct the work of the Board; and

    (b) determine the duties of those persons and the conditions of their employment.

Salaries and benefits

(2) Persons employed under subsection (1) shall be paid a salary and benefits fixed by the board of directors.

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