First Nations Taxation Enforcement Regulations

Marginal note:Preconditions

• 21 (1) Subject to subsections (2) and (3), a first nation may discontinue a service that it provides to the taxable property of a debtor if

  • (a) revenues from a property taxation law are used to provide that service to taxpayers;

  • (b) the property taxation law provides for the discontinuance of services to the taxable property for unpaid taxes, interest or penalties; and

  • (c) taxes, interest or penalties remain unpaid by a debtor more than 30 days after a tax arrears certificate was delivered to the debtor.

• Marginal note:Essential services

  (2) A first nation shall not discontinue

  • (a) fire protection or police services to the taxable property of a debtor;

  • (b) water or garbage collection services to taxable property that is a residential dwelling; or

  • (c) electrical or natural gas services to taxable property that is a residential dwelling during the period from November 1 in any year to March 31 in the following year.

• Marginal note:30-day notice

  (3) At least 30 days before discontinuing any service, the tax administrator shall deliver to the debtor a notice of discontinuance specifying each service provided to the taxable property that is to be discontinued and the projected date of discontinuance.