Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

This Web page has been archived on the Web.

Budget Implementation Act, 2018, No. 2 (S.C. 2018, c. 27)

Assented to 2018-12-13

PART 4Various Measures (continued)

DIVISION 122005, c. 9; 2012, c. 19, s. 658First Nations Fiscal Management Act (continued)

388 Paragraphs 8(1)(a) and (b) of the Act are replaced by the following:

  • (a) a description of the lands and interests or rights subject to the law;

  • (b) a description of the assessment practices to be applied to each class of land and interest or right;

389 Subsection 10(1) of the Act is replaced by the following:

Marginal note:Law under paragraph 5(1)(a)

  • 10 (1) A council of a First Nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).

390 Paragraph 14(2)(b) of the Act is replaced by the following:

  • (b) any other persons who have an interest or right in the First Nation’s reserve lands;

  • 391 (1) The portion of subsection 17(2) of the French version of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Capacité juridique

      (2) La Commission a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; elle peut notamment :

  • (2) Paragraph 17(2)(b) of the Act is replaced by the following:

    • (b) acquire, hold and dispose of property or an interest or right in property, or lease property;

392 Subsection 26(1) of the Act is replaced by the following:

Marginal note:Head office

  • 26 (1) The head office of the Commission shall be on the reserve lands of the Tk’emlúps te Secwépemc or at any other location that the Governor in Council determines.

393 Subsection 31(2) of the Act is replaced by the following:

  • Marginal note:Written submissions

    (2) Before approving a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), the Commission shall consider, in accordance with any regulations made under paragraph 36(1)(b), any representations made to it under paragraph 7(b) in respect of the law.

  • 394 (1) The portion of subsection 32(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Restrictions

    • 32 (1) The Commission shall not approve a law made under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands unless

  • (2) The portion of subsection 32(2) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Copy and certificate

      (2) On approving a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall provide the First Nations Finance Authority with

  • (3) Subsection 32(3) of the Act is replaced by the following:

    • Marginal note:Notice of judicial review

      (3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall without delay inform the First Nations Finance Authority of those proceedings.

395 The portion of subsection 33(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Review on request

  • 33 (1) On the request in writing by a member of a First Nation, or by a person who holds an interest or right in reserve lands, who

  • 396 (1) Paragraph 35(1)(c) of the Act is replaced by the following:

    • (c) criteria for the approval of laws made under paragraph 5(1)(d) or (f);

    • (c.01) criteria for the approval of local revenue laws respecting reserve lands that have been set apart for the use and benefit of more than one First Nation, including criteria in relation to the First Nations entering into agreements in relation to the administration of those local revenue laws and criteria in respect of those agreements;

  • (2) Paragraph 35(2)(d) of the Act is replaced by the following:

    • (d) resolution of disputes with First Nations concerning the taxation of interests or rights on reserve lands.

  • 397 (1) The portion of subsection 38(2) of the French version of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Capacité juridique

      (2) Le Conseil a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; il peut notamment :

  • (2) Paragraph 38(2)(b) of the Act is replaced by the following:

    • (b) acquire, hold and dispose of property or an interest or right in property, or lease property;

398 The Act is amended by adding the following after section 50:

Marginal note:Review of financial management system — non-scheduled entities

  • 50.1 (1) On the request of any of the following entities, the Board may review the entity’s financial management system, financial performance or laws or by-laws respecting financial administration to determine whether it is in compliance, in all material respects, with the standards established under subsection (3):

    • (a) a band that is not named in the schedule;

    • (b) a tribal council;

    • (c) an Aboriginal group that is a party to a treaty, land claims agreement or self-government agreement with Canada or with a province, or an entity established under, or as a result of, such a treaty or agreement;

    • (d) an entity — owned or controlled by one or more First Nations or entities referred to in paragraphs (a), (b) or (c) — whose mandate is primarily to promote the well-being or advancement of Aboriginal people; or

    • (e) a not-for-profit organization established to provide public services, including social welfare, housing, recreational, cultural, health or educational services, to Aboriginal groups or Aboriginal persons.

  • Marginal note:Report

    (2) On completion of a review under subsection (1), the Board shall provide to the entity a report setting out

    • (a) the scope of the review undertaken; and

    • (b) an opinion as to whether the entity was in compliance, in all material respects, with the standards or as to which aspects of the standards were not complied with by the entity.

  • Marginal note:Standards

    (3) The Board may establish standards, not inconsistent with the regulations, respecting

    • (a) financial management systems and financial performance of entities referred to in subsection (1); and

    • (b) the form and content of laws or by-laws respecting financial administration of entities referred to in subsection (1).

  • Marginal note:Procedures

    (4) The Board may establish procedures respecting the review referred to in subsection (1).

  • Marginal note:Statutory Instruments Act

    (5) The Statutory Instruments Act does not apply to a standard established under subsection (3) or a procedure established under subsection (4).

  • Marginal note:First Nations Gazette

    (6) All standards established by the Board under subsection (3) shall be published in the First Nations Gazette.

Table of Contents

 

Date modified: