Skip to main content

Bill C-20

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

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
3.       Aboriginal and treaty rights
PART 1
FIRST NATIONS FISCAL POWERS
4.       Financial administration laws
5.       Local revenue laws
6.       Notice of proposed laws
7.       Further representations
8.       Information accompanying property taxation law
9.       Financial administration laws
10.       Annual rate and expenditure laws
11.       No repeal by borrowing members
12.       Legal capacity of first nations
13.       Local revenue account
14.       Audit
15.       Non-application of certain provisions
PART 2
FIRST NATIONS TAX COMMISSION
Interpretation
16.       Definitions
Establishment and Organization of Commission
17.       Commission
18.       When agent of Her Majesty
19.       Appointment of Chief Commissioner
20.       Appointment of commissioners
21.       Status
22.       Reappointment
23.       Remuneration
24.       Chief Commissioner — functions
25.       Deputy Chief Commissioner — functions
26.       Head office
27.       Rules of procedure
28.       Staff
Purposes
29.       Mandate
Functions and Powers
30.       Powers
31.       Local revenue law review
32.       Restrictions
33.       Review on request
34.       First Nations Gazette
Standards and Procedures
35.       Standards
Regulations
36.       Regulations
PART 3
FIRST NATIONS FINANCIAL MANAGEMENT BOARD
Interpretation
37.       Definition of “Board”
Establishment and Organization of Board
38.       Establishment
39.       Not agent of Her Majesty
40.       Appointment of Chairperson
41.       Appointment of additional directors
42.       Election of Vice-Chairperson
43.       Reappointment
44.       Status
45.       Remuneration
46.       Rules of procedure
47.       Head office
48.       Staff
Purposes
49.       Mandate
Functions and Powers
50.       Review of financial management system
51.       Required intervention
52.       Imposed co-management
53.       Third-party management
54.       Required information
Standards and Procedures
55.       Standards
Regulations
56.       Regulations
PART 4
FIRST NATIONS FINANCE AUTHORITY
Interpretation
57.       Definitions
Establishment and Organization of Authority
58.       Establishment
59.       Membership
60.       Not agent of Her Majesty
61.       Board of Directors
62.       Function of Deputy Chairperson
63.       Term of office
64.       Quorum
65.       Majority vote
66.       Canada Corporations Act
67.       Remuneration of directors
68.       Duty of care
69.       President
70.       Annual general meeting
71.       By-laws
72.       Head office
73.       Annual budget
Purposes
74.       Mandate
Functions and Powers
75.       Powers of board of directors
76.       Application to become borrowing member
77.       Ceasing to be a borrowing member
78.       Priority
79.       Limitations — infrastructure loans
80.       Restriction on financing
81.       Limitations — short-term loans
82.       Sinking fund
83.       Surpluses
84.       Debt reserve fund
85.       Credit enhancement fund
86.       Default by first nation
87.       Short-term pooled investment funds
General
88.       Annual report
Regulations
89.       Regulations
PART 5
FIRST NATIONS STATISTICAL INSTITUTE
Interpretation
90.       Definitions
Establishment and Organization of Institute
91.       Institute
92.       Crown Corporation
93.       Not an agent of Her Majesty
94.       Board of directors
95.       Appointment of Chairperson
96.       Appointment of other directors
97.       Staggered terms
98.       Status
99.       Election of Vice-Chairperson
100.       Reappointment
101.       Head office
102.       First Nations Chief Statistician
103.       Oath of office
Purposes
104.       Mandate
Powers
105.       General powers
106.       Sharing of information
107.       Federal data
General
108.       Protection of information
109.       Information privileged
110.       Powers of Statistics Canada
Offences
111.       Offence
112.       Secret information
Regulations
113.       Regulations
PART 6
FINANCIAL MANAGEMENT AND CONTROL
114.       Definitions
115.       Exclusion from public service
116.       Financial year
117.       Expenditure of revenues
118.       Corporate plans
119.       Books and systems
120.       Annual auditor’s report
121.       Special examination
122.       Report
123.       Examiner
124.       Consultation with Auditor General
125.       Right to information
126.       Restriction
127.       Qualified privilege
128.       Audit committee
129.       Disclosure of material developments
130.       Annual report
131.       Annual meeting
PART 7
PROVISIONS OF GENERAL APPLICATION
General
132.       Conflict of interest
133.       Liability of Her Majesty
134.       No appropriation
135.       No compensation
136.       Limit of liability
137.       Limit of liability
138.       Conflict with other laws
139.       Official languages
Regulations
140.       Regulations
141.       Regulations
142.       Regulations
PART 8
TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, COORDINATING AMENDMENTS AND COMING INTO FORCE
Transitional Provisions
143.       ITAB employees
144.       Continuation of directors
145.       Continuation of existing by-laws
146.       Review and evaluation
Consequential Amendments
147-148.       Access to Information Act
149.       Financial Administration Act
150-151.       Indian Act
152.       Privacy Act
153.       Westbank First Nation Self-Government Act
Coordinating Amendments
154.       2003, c. 22
Coming into Force
155.       Order in council
SCHEDULE