Local Revenue Management Implementation Regulations
SOR/2007-245
FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT
Local Revenue Management Implementation Regulations
P.C. 2007-1670 November 1, 2007Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to section 56 of the First Nations Fiscal and Statistical Management Acta, hereby makes the annexed Local Revenue Management Implementation Regulations.
Local Revenue Management Implementation Regulations
INTERPRETATION
"financial institution" means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with whom local revenues are deposited or by or through whom local revenues are invested.
"law-making delegate" means a person or body to which the council of a first nation has, under paragraph 5(1)(f) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws.
"local services capital infrastructure"
« infrastructure destinée à la prestation de services locaux »
"local services capital infrastructure" means improvements and works that are, or are intended to be, used wholly or in part for the delivery of programs or services on a reserve, including buildings, water, sewer, gas, electrical and communications works and roads, walkways and other transportation systems.
"record" includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape.
"tax administrator" means the person responsible for the administration of a first nation’s property taxation laws.
"third-party local services agreement"
"third-party local services agreement" means an agreement, lease, instrument granting a right-of-way or easement, permit or other instrument to which a first nation or Her Majesty in right of Canada is a party
(a) that provides, wholly or in part, for the delivery of programs or services; and
(b) under which payments may be made from local revenues.
MANAGER
(a) give an order under paragraph 52(2)(e) of the Act;
(b) act in the place of the council of the first nation under paragraph 53(2)(a) of the Act; or
(c) assign rights or interests under paragraph 53(2)(d) of the Act.
ACCESSING INFORMATION
ACCESS TO RECORDS AND DOCUMENTS
Access to records and documents
5. (1) At any time after receipt of a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement or third-party management is in effect, the first nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the first nation’s local revenue laws and their administration, including records and documents relating to(a) communications between the first nation and the First Nations Tax Commission, the First Nations Finance Authority or the Minister;
(b) assessments for the calculation of local revenues;
(c) the levying of taxes under property taxation laws and the collection of local revenues;
(d) budgets for the expenditure of local revenues;
(e) reserve lands, interests in reserve lands, or rights to occupy, possess or use reserve lands, that are subject to local revenue laws;
(f) the first nation’s local revenue account and all expenditures of local revenues, including audit reports required under section 14 of the Act;
(g) any deposit, loan or investment, or any other agreement with a financial institution, relating to local revenues;
(h) representations made under paragraph 6(3)(c) of the Act;
(i) the enforcement of local revenue laws;
(j) agreements and communications between the first nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority;
(k) agreements and communications between the first nation and any law-making delegate relating to the delegation of law-making powers;
(l) requests made, or reviews carried out, under section 33 of the Act, including any agreements and communications with the First Nations Tax Commission in respect of the request or review;
(m) each program or service that is funded wholly or in part out of local revenues;
(n) third-party local services agreements;
(o) local services capital infrastructure;
(p) any other agreements, obligations, commitments or other arrangements under which the first nation is or may become obligated to expend local revenues or is or may become entitled to receive local revenues;
(q) council meetings, membership meetings or taxpayers meetings at which local revenue laws are discussed;
(r) employment contracts of persons involved in the making or administration of any local revenue law or the management of local revenues; and
(s) drafts of records or documents referred to in any of paragraphs (a) to (r).
Third-party records or documents
6. (1) At any time after the Board gives a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement or third-party management is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5 from any person who possesses or has control over them, including(a) the First Nations Tax Commission;
(b) the First Nations Finance Authority;
(c) a financial institution;
(d) a law-making delegate;
(e) any party to a third-party local services agreement;
(f) any person who manages or controls local services capital infrastructure;
(g) the first nation’s auditor; and
(h) the person in charge of
(i) the Reserve Land Register, the Surrendered and Designated Lands Register, the First Nations Land Register or any register maintained by or for the first nation in which reserve lands, interests in reserve lands, or rights to occupy, possess or use reserve lands are recorded, or
(ii) any provincial land registry in which reserve lands or interests in reserve lands are recorded.
Maintenance and return of records or documents
8. When the Board or a manager obtains records or documents from a first nation, or creates records or documents on behalf of a first nation, while a co-management arrangement or third-party management is in effect, the Board or the manager(a) shall maintain care and control over them until they are returned to the first nation;
(b) may make and retain copies of them; and
(c) subject to paragraph (b), shall return them to the first nation, without delay, on termination of the co-management arrangement or third-party management.
First nation access to records or documents
9. On receipt of a written request from the council of the first nation, the Board or a manager shall allow a representative of the council to inspect and copy records or documents referred to in section 8, on any terms and conditions that will ensure the security and safekeeping of the records or documents.CO-MANAGEMENT
Notice to financial institution
10. (1) If an order is made under paragraph 52(2)(e) of the Act requiring that cheques be co-signed by a manager, the Board or the manager shall provide a copy of the order to each financial institution with whom the first nation has any ongoing financial arrangements.THIRD-PARTY MANAGEMENT
Notice to financial institutions
11. (1) If the Board assumes third-party management, the Board or a manager shall provide, to each financial institution with whom the first nation has any ongoing financial arrangements, a copy of the notice of assumption of third-party management given by the Board to the council of the first nation.Application of Act and regulations to Board
12. For greater certainty, nothing in these Regulations shall be interpreted to exempt the Board, while acting in the place of the council of a first nation under subsection 53(2) of the Act, from complying with any of the requirements applicable to the council of the first nation under the Act and any regulations made under it.CERTIFICATION POWERS OF THE BOARD
COMMUNICATIONS
REMEDIAL MANAGEMENT PLAN AND REPORTS
(a) a summary of any third-party management activities not previously reported on;
(b) a summary or copy of all local revenue laws enacted;
(c) a summary or copy of all agreements that the Board has entered into under subsection 53(2) of the Act while acting in the place of the council of the first nation;
(d) a copy of the most recent local revenue account audit provided to the Board, and a statement of the revenues deposited to, and any expenditures from, the local revenue account, from the last day covered by the audit to the most recent date practicable; and
(e) an update to the remedial management plan.
(a) a summary of any co-management activities not previously reported on; and
(b) an update to the remedial management plan.
FEES FOR MANAGEMENT SERVICES
Records of fees and disbursements
20. (1) The Board shall maintain records of disbursements made and of fees paid or payable by the Board to a manager and other persons in the course of implementing a co-management arrangement or third-party management.NOTICES AND ORDERS
(a) a notice given to the council of a first nation under subsection 52(1) of the Act or under subsection 52(3) of the Act;
(b) an order made under paragraph 52(2)(e) of the Act and any revocation of the order;
(c) a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 52(5) of the Act;
(d) a notice given to the council of a first nation under subsection 53(1) of the Act or under subsection 53(6) of the Act;
(e) a notice given to the Minister under subsection 53(1) of the Act; and
(f) a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 53(8) of the Act.
Copy of notice to Authority and Commission
22. (1) If the Board gives a notice to the council of the first nation under subsection 52(1) of the Act requiring a co-management arrangement or a notice under subsection 52(3) of the Act terminating a co-management arrangement, it shall provide a copy of the notice to the First Nations Finance Authority and First Nations Tax Commission.DELIVERY OF RECORDS OR DOCUMENTS
(a) to the Board or a manager, by leaving it with
(i) an employee of the Board or a member of the board of directors of the Board, at the office of the Board at 100 Park Royal South, Suite 905,West Vancouver, B.C., V7T 1A2,
(ii) an employee of the Board in any other location, if the employee is acting in the course of his or her duties, or
(iii) the manager, if the manager is acting in the course of his or her duties;
(b) to a first nation or its council, by leaving it with the person apparently in charge, at the time of delivery, of the administrative office of the first nation, or with the first nation’s legal counsel; and
(c) to a financial institution, by leaving it with the person apparently in charge, at the time of delivery, of its head office or of a branch office of the institution, with an officer or director of the institution or with the institution’s legal counsel.
(a) if delivered personally, at the time that personal delivery is made;
(b) if sent by registered mail or by courier, at the time that the acknowledgement of its receipt is signed;
(c) if sent by fax, on the day indicated on the confirmation of transmission; and
(d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been delivered to the recipient’s e-mail address.