Order Amending the Schedule to the First Nations Fiscal Management Act: SOR/2019-324

Canada Gazette, Part II, Volume 153, Number 19

Registration
SOR/2019-324 September 4, 2019

FIRST NATIONS FISCAL MANAGEMENT ACT

Whereas, in accordance with paragraph 2(3)(b) of the First Nations Fiscal Management Act footnote a, the council of the band referred to in the annexed Order has requested that the name of the band be deleted from the schedule to that Act;

And whereas, pursuant to that paragraph, the band has no amounts owing to the First Nations Finance Authority;

Therefore, the Minister of Crown-Indigenous Relations, pursuant to subsection 2(3) footnote b of the First Nations Fiscal Management Act footnote a, makes the annexed Order Amending the Schedule to the First Nations Fiscal Management Act.

Gatineau, August 30, 2019

Carolyn Bennett
Minister of Crown-Indigenous Relations

Order Amending the Schedule to the First Nations Fiscal Management Act

Amendment

1 The schedule to the First Nations Fiscal Management Act footnote 1 is amended by deleting the following:

Coming into Force

2 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.)

Issues

On April 4, 2014, the Mohawks of Akwesasne, located in Quebec, were added to the schedule to the First Nations Fiscal Management Act (the Act). On April 8, 2019, the band requested, through a resolution of its council, to opt out of the First Nations Fiscal Management Act and have its name removed from the schedule to the Act.

Background

On April 1, 2006, the First Nations Fiscal Management Act footnote 2 came into force. The Act supports economic development and well-being in First Nation communities by enhancing First Nations property taxation, creating a First Nations bond financing regime and supporting First Nations’ capacity in financial management. These objectives are achieved through the national First Nation institutions established through the First Nations Fiscal Management Act. These institutions are the First Nations Finance Authority, the First Nations Tax Commission and the First Nations Financial Management Board.

Subsection 2(3) of the First Nations Fiscal Management Act states that the Minister of Crown-Indigenous Relations may, by order, at the request of the council of a band, amend the schedule to the Act in order to add or change the name of a band; or delete the name of a band as long as there are no amounts owing by the band to the First Nations Finance Authority that remain unpaid.

The First Nations Financial Management Board and the First Nations Tax Commission confirmed on May 17, 2019, that the Mohawks of Akwesasne have not enacted financial administration laws and/or local revenue laws under the First Nations Fiscal Management Act. The First Nations Finance Authority confirmed on May 16, 2019, that the Mohawks of Akwesasne have not been a borrowing member as defined in the First Nations Fiscal Management Act, have not obtained financing from the First Nations Finance Authority and have no amounts owing to the First Nations Finance Authority that remain unpaid.

Objective

The objective of this initiative is to remove the name of the Mohawks of Akwesasne from the schedule to the First Nations Fiscal Management Act through an order made under subsection 2(3) of the First Nations Fiscal Management Act by the Minister of Crown-Indigenous Relations.

Description

The Order Amending the Schedule to the First Nations Fiscal Management Act, made pursuant to subsection 2(3) of the Act, removes the name of Mohawks of Akwesasne from the schedule.

The Mohawks of Akwesasne may — should their government so choose — enact financial administration by-laws and exercise property taxation under section 83 of the Indian Act.

Regulatory development

Consultation

Given that the Order Amending the Schedule to the First Nations Fiscal Management Act implements a request by the Mohawks of Akwesasne to have their name removed from the schedule to the Act, it is not considered necessary to undertake consultations over and above those already conducted by the Mohawk Council of Akwesasne with the residents of its community.

Modern treaty obligations and Indigenous engagement and consultation

There is no potential modern treaty implication, as the initiative responds to the needs and interests of the Mohawks of Akwesasne. Therefore, this initiative does not require the Government of Canada to fulfil any consultations or engagement requirements described in a modern treaty.

Instrument choice

Non-regulatory options were not considered, as subsection 2(3) of the First Nations Fiscal Management Act provides the necessary authority for the Minister of Crown-Indigenous Relations to add, change or delete the name of a First Nation from the schedule.

Regulatory analysis

The Order Amending the Schedule to the First Nations Fiscal Management Act is carried out in response to a request from the Mohawks of Akwesasne, who wish to opt out of the First Nations Fiscal Management Act.

Costs and benefits

There are no costs associated with adding, changing or deleting the names of First Nations from the schedule to the First Nations Fiscal Management Act. The Act is one of a few optional initiatives supported by the Government of Canada, which transfer control of various portions of the Indian Act to First Nations through legislation.

Small business lens

The small business lens does not apply to this initiative as it does not impose any level of compliance and/or administrative costs on small businesses.

“One-for-One” Rule

The “One-for-One” Rule does not apply to this initiative, as it does not result in any administrative costs or savings for businesses.

Regulatory cooperation and alignment

Given that opting out of the First Nations Fiscal Management Act is made at the request of the Mohawks of Akwesasne, through resolution of their council, this initiative is not under a regulatory cooperation work plan.

Strategic environmental assessment

Given that the Order Amending the Schedule to the First Nations Fiscal Management Act results solely in the removal of the Mohawks of Akwesasne from the schedule to the Act, this initiative has no potential for environmental effects.

Gender-based analysis plus

Given that the Order Amending the Schedule to the First Nations Fiscal Management Act results solely in the removal of the Mohawks of Akwesasne from the schedule to the Act, no gender-based analysis plus (GBA+) issues have been identified for this initiative.

Rationale

The name of the Mohawks of Akwesasne is removed from the schedule to the First Nations Fiscal Management Act at the request of the council of the band.

By opting out of the First Nations Fiscal Management Act, the Mohawks of Akwesasne may choose to enact financial administration by-laws and implement a property tax system under section 83 of the Indian Act.

Implementation, compliance and enforcement, and service standards

There are no compliance and enforcement requirements associated with this initiative and no implementation or ongoing costs that can be directly associated with removing the name of a band from the schedule to the First Nations Fiscal 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
Fax: 604‑681‑0959

For Crown-Indigenous Relations and Northern Affairs Canada

Philippe Bertrand
Acting Director
Fiscal Policy and Investment Readiness Directorate
Economic Policy Development Branch
10 Wellington Street, 17th Floor
Gatineau, Quebec
K1A 0H4
Telephone: 819‑953‑6230
Fax: 819‑934‑1983