ARCHIVED — Vol. 146, No. 6 — March 14, 2012

Registration

SOR/2012-30 March 2, 2012

FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act

P.C. 2012-223 March 1, 2012

Whereas, in accordance with subsection 2(3) of the First Nations Fiscal and Statistical Management Act (see footnote a), the council of each band referred to in the annexed Order has requested that the name of the band be added to or deleted from the schedule to that Act, as the case may be;

And whereas, pursuant to paragraph 2(3)(b) of that Act, the band that requested that its name be deleted from the schedule to that Act has no amounts owing to the First Nations Finance Authority;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to subsection 2(3) of the First Nations Fiscal and Statistical Management Act (see footnote b), hereby makes the annexed Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act.

ORDER AMENDING THE SCHEDULE TO THE FIRST NATIONS
FISCAL AND STATISTICAL MANAGEMENT ACT

AMENDMENTS

1. The schedule to the First Nations Fiscal and Statistical Management Act (see footnote 1) is amended by deleting the following:

Chippewas of Kettle and Stony Point First Nation

2. The schedule to the Act is amended by adding the following in alphabetical order:

Coldwater Indian Band
Conseil des Montagnais du Lac Saint-Jean
Cowichan Tribes First Nation
Gitwangak First Nation
Membertou First Nation
Nadleh Whut’en Band
Nipissing First Nation
Skidegate First Nation
Wasauksing First Nation
Whispering Pines/Clinton Indian Band

COMING INTO FORCE

3. This Order comes into force on the day on which it is registered.

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Order.)

Issue and objectives

Ten First Nations wish to be added to the Schedule to the First Nations Fiscal and Statistical Management Act (the Act) in order to have the option to impose property taxes under that Act and use property tax revenues to invest in and support community projects. Property taxes provide an independent, stable, and flexible source of revenue, which can be reinvested in First Nation communities to build economic infrastructure, attract investment, and promote economic growth. Becoming scheduled to the Act will also give those 10 First Nations access to the borrowing regime administered by the First Nations Finance Authority (FNFA).

The following 10 First Nations have requested, via Band Council Resolutions, to be added to the Schedule to the Act: Coldwater Indian Band (BC), Conseil des Montagnais du Lac Saint-Jean (QC), Cowichan Tribes First Nation (BC), Gitwangak First Nation (BC), Membertou First Nation (NS), Nadleh Whut’en Band (BC), Nipissing First Nation (ON), Skidegate First Nation (BC), Wasauksing First Nation (ON), and Whispering Pines/ Clinton Indian Band (BC). While the Coldwater Indian Band, Cowichan Tribes First Nation, Nadleh Whut’en Band, Skidegate First Nation and the Whispering Pines/Clinton Indian Band have previously exercised property taxation under section 83 of the Indian Act, the remaining five First Nations have not.

Furthermore, the Chippewas of Kettle and Stony Point First Nation (ON) has requested to have its name removed from the Schedule to the Act in order to exercise its taxation jurisdiction under section 83 of the Indian Act. As required by paragraph 2(3)(b) of the Act, no amounts are owing by the Chippewas of Kettle and Stony Point First Nation to the FNFA.

Description and rationale

The First Nations Tax Commission (FNTC) ensures the integrity of the First Nations real property tax regime under both the Indian Act and the First Nations Fiscal and Statistical Management Act (the Act). In the case of property taxation under the Indian Act, the FNTC advises the Minister with respect to property tax by-laws and recommends approval. With respect to property taxation under the Act, the FNTC approves the property tax laws directly. In both instances, the FNTC applies a firm assessment criterion to the by-law or law being considered for approval, including compliance with the Canadian Charter of Rights and Freedoms, conformity with the principles of natural justice, conformity with the respective legislation and supporting regulations, and conformity with FNTC policy.

The FNTC will facilitate the transition for any of the 10 First Nations who have requested to be added to the Schedule to the Act, to access the property tax regime created by the Act should they so choose. The FNTC ensures the integrity of the system through promoting a common approach to First Nations’ real property taxation nationwide. Furthermore, the FNTC will also facilitate the transition for the Chippewas of Kettle and Stony Point First Nation as it moves from a taxation jurisdiction under the First Nations Fiscal and Statistical Management Act to exercising its taxation jurisdiction under the Indian Act.

There are currently 70 First Nations on the Schedule to the Act. The addition of Coldwater Indian Band (BC), Conseil des Montagnais du Lac Saint-Jean (QC), Cowichan Tribes First Nation (BC), Gitwangak First Nation (BC), Membertou First Nation (NS), Nadleh Whut’en Band (BC), Nipissing First Nation (ON), Skidegate First Nation (BC), Wasauksing First Nation (ON), and Whispering Pines/Clinton Indian Band (BC), and the removal of the Chippewas of Kettle and Stony Point First Nation (ON), will bring this total to 79. Should these First Nations opt into the property tax system under the Act, they will be better positioned to promote economic growth, resulting in a better quality of life for community members.

Consultation

Given that this Order implements requests by First Nations to come under the Act and that there will be no new impacts on potential rate payers, it was not considered necessary to undertake consultations over and above those already conducted by the First Nations with the residents of their community. The First Nations Tax Commission and other institutions created by the Act will continue to work closely with the First Nations who have requested to be added to, and the First Nation who requested to be removed from, the Schedule to the Act.

Implementation, enforcement and service standards

There are no compliance and enforcement requirements associated with this Order and no implementation or ongoing costs which can be directly associated with adding First Nations to, or deleting them from, the Schedule to the First Nations Fiscal and Statistical Management Act.

Contacts

For the First Nations Tax Commission

Clarine Ostrove
Legal Counsel
c/o Mandell Pinder
422–1080 Mainland Street
Vancouver, British Columbia
V6B 2T4
Telephone: 604-681-4146 (Ext. 206)
Fax: 604-681-0959

For Aboriginal Affairs and Northern Development Canada

Brenda D. Kustra
Director General
Governance Branch
Regional Operations
10 Wellington Street, 9th Floor
Gatineau, Quebec
K1A 0H4
Telephone: 819-997-8154
Fax: 819-997-9541

Footnote a
S.C. 2005, c. 9

Footnote b
S.C. 2005, c. 9

Footnote 1
S.C. 2005, c. 9