Vol. 145, No. 4 — February 16, 2011
SOR/2011-27 February 4, 2011
FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT
ARCHIVED — Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act
P.C. 2011-63 February 3, 2011
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 OF THE FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT
1. The schedule to the First Nations Fiscal and Statistical Management Act (see footnote 1) is amended by deleting the following:
Alexander First Nation
2. The schedule to the Act is amended by adding the following in alphabetical order:
Munsee-Delaware First Nation
Muskoday First Nation
COMING INTO FORCE
3. This Order comes into force on the day on which it is registered.
(This statement is not part of the Order.)
Issue and objectives
Two First Nations wish to be added to the Schedule to the First Nations Fiscal and Statistical Management Act (the Act) in order to raise property taxes 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. Property taxes are the main source of funding for the provision of local services, such as roads, water, sewage, sanitation, snow removal, and fire and police protection.
The following two First Nations have requested, via Band Council Resolutions, to be added to the Schedule to the Act: Munsee-Delaware First Nation (Ontario); and, Muskoday First Nation (Saskachewan). Both First Nations will be exercising property taxation for the first time.
Furthermore, Alexander First Nation (Alberta) 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 owed by the Alexander First Nation to the First Nations Finance Authority (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 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 the two First Nations who have requested to be added to the Schedule to the Act in order to access the property tax regime created by the Act, by ensuring 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 Alexander First Nation as it moves from exercising its taxation jurisdiction under the First Nations Fiscal and Statistical Management Act to exercising its taxation jurisdiction under the Indian Act.
There are currently 59 First Nations on the Schedule to the Act. The addition of Munsee-Delaware First Nation and Muskoday First Nation, and the removal of Alexander First Nation, will bring this total to 60. By opting into the property tax system under the Act, First Nations will be better positioned to promote economic growth, resulting in a better quality of life for community members. This initiative does not relate to any construction or development on the lands of First Nations and, therefore, no environmental issues can arise as a result of adding First Nations to the Schedule of the Act.
Given that this Order implements requests by First Nations to come under, and be removed from, the Act and that there will be no new impacts on the 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 FNTC will continue to work closely with the First Nations who have requested to be added to the Schedule of the Act.
Implementation, enforcement and service standards
There are no compliance and enforcement requirements associated with these Orders 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.
For the First Nations Tax Commission
c/o Mandell Pinder
422–1080 Mainland Street
Vancouver, British Columbia
Telephone: 604-681-4146 (ext. 206)
For Indian and Northern Affairs Canada
Brenda D. Kustra
10 Wellington Street, 9th Floor
S.C. 2005, c. 9
S.C. 2005, c. 9
S.C. 2005, c. 9