First Nations Tax Commission Review Procedures Regulations (SOR/2007-239)

Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the First Nations Fiscal Management Act. (Loi)

applicant

applicant means a person who requests a review under subsection 33(1) of the Act. (demandeur)

business day

business day means a day other than a Saturday or holiday. (jour ouvrable)

intervenor

intervenor means a person or organization added as an intervenor under section 14. (intervenant)

party

party means an applicant or a first nation that is the subject of a review. (partie)

review

review means

• (a) in sections 8 to 36, a review conducted under subsection 33(1) of the Act; and

• (b) in sections 37 to 42, a review conducted under subsection 33(2) of the Act. (examen)

Delegation to Panel

Marginal note:Delegation to panel

• 2 (1) On receipt of a request for review made under subsection 33(1) of the Act, or on initiating a review under subsection 33(2) of the Act, the Commission may delegate its power of review to a panel consisting of one or more commissioners.

• Marginal note:Designation of commissioners

  (2) The commissioners of that panel shall be designated by the Chief Commissioner.

• Marginal note:Commission includes panel

  (3) In these Regulations, a reference to the Commission includes a reference to a panel constituted under subsection (1).

Marginal note:Decision without hearing

3 The Commission may make a decision in any review without holding a hearing.

Delivery and Filing of Documents

Marginal note:Methods of delivery

• 4 (1) Delivery of a document may be made personally or by sending it by registered mail, fax or e-mail.

• Marginal note:Personal delivery

  (2) Personal delivery of a document is made

  • (a) in the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence;

  • (b) in the case of a first nation, by leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the first nation, or with the first nation’s legal counsel; and

  • (c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of its head office or one of its branch offices, or with an officer or director of the corporation or the corporation’s legal counsel.

• Marginal note:Time of delivery

  (3) Subject to subsection (4), a document shall be considered to have been delivered

  • (a) if delivered personally, on the day on which personal delivery is made;

  • (b) if sent by registered mail, on the fifth day after it is mailed;

  • (c) if sent by fax, on the day indicated on the confirmation of transmission; and

  • (d) if sent by e-mail, on the day indicated in the electronic confirmation that the e-mail has been opened.

• Marginal note:Date of delivery to Commission

  (4) Documents filed with the Commission are considered to have been delivered on the date stamped by the Commission under subsection 5(2) or (3).

Marginal note:Filing with Commission

• 5 (1) A document related to a review is filed with the Commission when it is delivered to its head office at the address indicated on the Commission’s website.

• Marginal note:Delivery stamp

  (2) Subject to subsection (3), each document filed with the Commission shall be stamped with the date on which it was delivered.

• Marginal note:Day of delivery

  (3) A document filed with the Commission on a day that is not a business day or after 17:00 local time on a business day shall be stamped as having been delivered on the next business day.

Marginal note:Delivery of copies

6 When a document is filed with the Commission, the Commission shall deliver a copy of it to all parties and intervenors.

Marginal note:Authorization

• 7 (1) Documents filed on behalf of a party shall be signed by a person authorized by the party and shall set out the nature of the person’s authorization.

• Marginal note:Proof of capacity

  (2) The Commission may at any time require a person who has signed a document on behalf of a party to provide proof of the person’s authority to act in that capacity.

Reviews Under Subsection 33(1) of the Act

Procedure

Marginal note:Filing a request for review

• 8 (1) A request for review shall set out

  • (a) the name, address and telephone number, and any available fax number and e-mail address, of the applicant and of any representative acting on behalf of the applicant;

  • (b) an address for the delivery of documents, if different from the address of the applicant or representative;

  • (c) the name of the first nation, and the title of any local revenue law, in respect of which the request for review is made;

  • (d) the grounds for the request for review;

  • (e) a concise statement of the facts and any law on which the applicant intends to rely;

  • (f) the remedy sought;

  • (g) any other information that the applicant believes the Commission requires in order to conduct the review; and

  • (h) if the review is requested on an expedited basis, the reasons for the urgency.

• Marginal note:Accompanying documentation

  (2) A request for review shall be accompanied by two copies of the applicant’s request for a remedy made to the council of the first nation pursuant to paragraph 33(1)(b) of the Act and any related correspondence with the council of the first nation.

Marginal note:Deficient request

9 If a request for review does not contain the information required under section 8, the Commission shall

• (a) identify what information is missing; and

• (b) advise the applicant that the information must be provided before the Commission will proceed with the request for review.

Marginal note:Reply

• 10 (1) A first nation that is the subject of the review may file a reply to the request for review within 10 business days after the day on which the Commission delivers to it a copy of the request for review.

• Marginal note:Content of reply

  (2) A reply to a request for review shall identify the request for review to which the reply relates and set out

  • (a) the name, address and telephone number, and any available fax number and e-mail address, of the first nation and of any representative acting on behalf of the first nation;

  • (b) an address for the delivery of documents, if different from the address of the first nation or its representative;

  • (c) an outline of the position the first nation takes in response to the request for review;

  • (d) an admission or denial of each allegation of fact contained in the request for review;

  • (e) a concise statement of any additional facts and any law on which the first nation intends to rely;

  • (f) any other information that the first nation believes the Commission requires in order to conduct the review; and

  • (g) if the review is requested on an expedited basis, the reasons for the urgency.

Marginal note:Failure to reply

11 If a first nation fails to submit a reply to a request for review, the Commission may conduct the review solely on the basis of the submissions of the applicant and any intervenors.

Marginal note:Filing of response

• 12 (1) The applicant may file a response to the first nation’s reply within five business days after the day on which the Commission delivered a copy of the reply to the applicant.

• Marginal note:Content of response

  (2) A response to the first nation’s reply shall identify the request for review to which the response relates and admit or deny any additional statements of fact contained in the reply.

Marginal note:Affected persons

13 Within 10 business days after the filing of a request for review that meets the requirements of section 8, the Commission shall

• (a) publish a notice of the review on an Internet site maintained by the Commission; and

• (b) deliver a copy of the request for review to the first nation that is the subject of the review and to the First Nations Financial Management Board.

Marginal note:Adding intervenor

• 14 (1) Any person or organization may apply to the Commission to be added as an intervenor

  • (a) if a hearing is to be held, at any time before the hearing begins; and

  • (b) in any other case, at any time before a decision on the review is rendered.

• Marginal note:Receipt of application

  (2) On receipt of an application under subsection (1), the Commission may

  • (a) add the person or organization as an intervenor;

  • (b) direct the person or organization to provide the Commission with additional information in support of the application; or

  • (c) reject the application.

• Marginal note:Adding Board as intervenor

  (3) If the First Nations Financial Management Board makes an application in accordance with subsection (1), the Commission shall add the Board as an intervenor for the purpose of making representations as to the impact of any requested remedy.

• Marginal note:Role of intervenors

  (4) An intervenor may make written submissions and, if a hearing is being held, oral argument to the Commission.

Marginal note:Delivery of documents

15 On adding a person or organization as an intervenor, the Commission shall deliver to the person or organization copies of the request for review, any reply filed under section 10 and any response filed under section 12.

Marginal note:Statutory declarations

• 16 (1) The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a request for review or reply that have not been admitted.

• Marginal note:Cross-examination on declaration

  (2) A party who has submitted a statutory declaration shall make the deponent of the declaration available for cross-examination on the content of the declaration by any other party.

Marginal note:Amendments to request for review

17 An applicant may file with the Commission a request that a review already under way address additional issues that would otherwise be the subject of a separate review.

Marginal note:Evidence and information

18 In conducting a review, the Commission may

• (a) accept evidence that is not given on oath or evidence that would not ordinarily be admissible in a court of law;

• (b) at the request of a party, require another party to provide the Commission with any documents necessary to the conduct of its review; and

• (c) direct that written submissions be filed.