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Vol. 141, No. 26 — December 26, 2007 Registration FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act (PDF Version)P.C. 2007-1874 December 6, 2007 Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 2(3)(a) of the First Nations Fiscal and Statistical Management Act (see footnote a), 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 AMENDMENT 1. The schedule to the First Nations Fiscal and Statistical Management Act (see footnote 1) is amended by adding the following: Adams Lake Indian Band ?Akisq'nuk First Nation Alexander First Nation Chehalis Indian Band Chemainus First Nation Chippewas of Georgina Island First Nation Chippewas of Kettle and Stony Point First Nation Kamloops Indian Band Kitselas First Nation Lequ'á:mel First Nation Lower Kootenay Indian Band Lower Nicola Indian Band Metepenagiag Mi'kmaq Nation Moricetown Indian Band Muskeg Lake Cree Nation Nanoose First Nation Osoyoos Indian Band Seabird Island Band Shuswap First Nation Shxwhá:y Village First Nation Simpcw First Nation Skeetchestn Indian Band Sliammon First Nation Songhees First Nation St. Mary's First Nation Tla-o-qui-aht First Nations Tobacco Plains Indian Band Tobique First Nation Tsawout First Nation Tsawwassen First Nation Tzeachten First Nation We Wai Kai Nation White Bear First Nation COMING INTO FORCE 2. This Order comes into force January 1, 2008. REGULATORY IMPACT (This statement is not part of the Order nor the Regulations.) Introduction Background/Overview A core group of First Nations led the development of the First Nations Fiscal and Statistical Management Act (the Act) which came into force on April 1, 2006. The Act establishes four institutions: (1) the First Nations Tax Commission; (2) the First Nations Finance Authority; (3) the First Nations Financial Management Board; and (4) the First Nations Statistical Institute. This current regulatory proposal includes the Schedule to the First Nations Fiscal and Statistical Management Act, the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations and the Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way). In order to operate property tax systems, through the institutions set up under the First Nations Fiscal and Statistical Management Act, a First Nation must be listed in the Schedule to the Act. Thirty-three First Nations have submitted requests to be included in this first iteration of the Schedule. Seabird Island Indian Band and Lequ'á:mel First Nation are 2 of the 33 First Nations that have requested to be added to the Schedule. The First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations are being created under the First Nations Fiscal and Statistical Management Act to ensure that the tax practices of these two First Nations respect the agreement made with the Canadian Pacific Railway Company (CPR) in respect of rights of way as they transfer their property tax regimes from the Indian Act to the First Nations Fiscal and Statistical Management Act. The Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way) are required to delete reference to Seabird Island Indian Band and Lequ'á:mel First Nation from the existing Property Assessment and Taxation (Railway Right-of-Way) Regulations made under the Indian Act. Further details on the Schedule, the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations and the Regulations Amending the Property Assessment and Taxation (Railway Right of-Way) are found in the following sections. Consultation Given that this Order implements requests by First Nations to come under the Act, it was not considered appropriate or necessary for the government of Canada to undertake consultations in respect of this Order over and above those already conducted by the First Nations in question with the residents of their reserves. Along with its request to be added to the Schedule, each band council has submitted an associated resolution of that council. Costs and benefits There are no implementation and ongoing costs which can be directly associated with either the establishment of the Schedule or the creation of the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations and the Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way). With respect to the implementation of the First Nations Property Assessment and Taxation (Railway Right-of-Way) Regulations and the Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way) under the terms of settlement agreements, as ensured through the new and amended regulations, CPR is provided with levels of property taxation that are predictable and comparable to existing levels of property taxation under provincial laws. This provides CPR with tax fairness and equity relative to its competitors, and assists in maintaining its competitive position relative to other railways and forms of transportation as well as its ongoing economic viability. This proposal is cost neutral to CPR. Schedule Description In order to participate in the property tax regime established by the First Nations Fiscal and Statistical Management Act, the name of a First Nation must appear in the Schedule to the Act. Pursuant to subsection 2(3) of the First Nations Fiscal and Statistical Management Act, the Governor in Council may, at the request of that council of a First Nation, modify the Schedule by adding, modifying or deleting the name of that First Nation. Only First Nations that are currently bands pursuant to the Indian Act may make such a request. First Nations are being added to the Schedule for the first time. The following 33 First Nations have submitted their requests to be added to the Schedule: ?Akisq'nuk First Nation (also known as ?Akisqnuk First Nation), Adams Lake Indian Band, Alexander First Nation, Chehalis Indian Band, Chemainus First Nation, Chippewas of Georgina Island First Nation, Chippewas of Kettle and Stony Point First Nation, Kitselas First Nation, Kamloops Indian Band, Lequ'á:mel First Nation (also known as Lequamel First Nation), Lower Kootenay Indian Band, Lower Nicola Indian Band, Metepenagiag Mi'kmaq Nation, Moricetown Indian Band, Muskeg Lake Cree Nation, Nanoose First Nation (also known as Snaw Naw As First Nation), Osoyoos Indian Band, Seabird Island Band, Shuswap Indian Band, Shxwhá:y Village First Nation (also known as Sqay Village First Nation), Simpcw First Nation, Skeetchestn First Nation, Sliammon First Nation, Songhees First Nation, St. Mary's First Nation, Tla-o-qui-aht First Nations (also known as Clayoquot First Nations), Tobacco Plains Indian Band, Tobique First Nation, Tsawout First Nation, Tsawwassen First Nation, Tzeachten First Nation, We Wai Kai Nation, White Bear First Nation. Alternatives A First Nation can operate a property tax regime under the Act only if it is included in the Schedule to the Act. It is only through an Order that a First Nation can be added to the Schedule to the Act. Therefore, there are no alternatives to the Order establishing the Schedule. Compliance and enforcement There are no compliance or enforcement requirements associated with this Order. The First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations and the Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way) Description The existing Property Assessment and Taxation (Railway Right-of-Way) Regulations were made under subsection 83(5) of the Indian Act in November 2001 to provide the necessary framework to implement the 2001 settlement agreement and bring closure to the dispute between CPR and the Matsqui, Seabird Island, Boothroyd, Cook's Ferry and Skuppah First Nations. These Regulations were amended in 2003 to include the Chawathil, Kanaka Bar, Little Shuswap and Nicomen First Nations and in 2004 to include the Adams Lake, Lequ'á:mel, Neskonlith and Siska First Nations following the ratification of their settlement agreements with CPR. The Property Assessment and Taxation (Railway Right-of-Way) Regulations, made under the Indian Act, govern the determination of assessed values, initial tax rates and future tax rates on the assessed value of real property interests held by CPR and utility licensees in the First Nation right-of-way areas. The tax rates to be established by First Nations under these Regulations are harmonized with those applying to CPR off reserve under provincial regulations. Seabird Island Indian Band and Lequ'á:mel First Nation are 2 of the 33 First Nations that have requested to be added to the Schedule to the First Nations Fiscal and Statistical Management Act. Once the Schedule comes into effect, the operation of property tax regimes of these First Nations will transfer from the Indian Act to the First Nations Fiscal and Statistical Management Act and the Regulations made under the Indian Act will cease to have effect. In order to continue the existing arrangements between CPR and Seabird Island Indian Band and Lequ'á:mel First Nation, it is necessary to make the new First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations under paragraph 36(1)(d) of the First Nations Fiscal and Statistical Management Act. The new Regulations will contain the similar provisions to the existing Regulations made under the Indian Act. The application of these new Regulations will be limited to the reserve lands of Seabird Island Indian Band and Lequ'á:mel First Nation. The Regulations Amending the Property Assessment and Taxation (Railway Right-of-Way, made under subsection 83(5) of the Indian Act, amend the existing Property Assessment and Taxation (Railway Right-of-Way) Regulations to remove reference to Seabird Island First Nation and Lequ'á:mel First Nation. These Regulations also amend section 3 of the existing Property Assessment and Taxation (Railway Right-of-Way) Regulations to change the reference from the Indian Taxation Advisory Board to its successor organization, the First Nations Tax Commission. Alternatives The establishment of new First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations under the First Nations Fiscal and Statistical Management Act and the amendment to the existing Property Assessment and Taxation (Railway Right-of-Way) Regulations made under the Indian Act offers no available alternative. The new Regulations and the proposed amendment to the existing Regulations are a necessary component of the implementation of the First Nations Fiscal and Statistical Management Act and its associated property tax provisions. Consultation These Regulations were developed in close collaboration with the Indian Taxation Advisory Board which represented the interests of the First Nations Tax Commission. Consultations have been undertaken with CPR and with the Seabird Island Indian Band and Lequ'á:mel First Nation. As the application of these Regulations is limited to those parties, no additional general consultations have been required. Compliance and enforcement The First Nations Tax Commission, through the Act, is mandated to examine and approve property tax laws drafted by First Nations. The First Nations Tax Commission, in its review and assessment of these laws, will ensure that they conform with the Act and regulations. Contacts For the First Nations Tax Commission For Indian and Northern Affairs Canada Hannah Rogers |
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