Revenue Management Implementation Regulations (SOR/2007-245)

Interpretation

Marginal note:Definitions

• 1 (1) The following definitions apply in these Regulations.

  Act

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

  financial institution

  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. (institution financière)

  law-making delegate

  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. (délégataire)

  local services capital infrastructure

  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. (infrastructure destinée à la prestation de services locaux)

  manager

  manager means a person appointed under subsection 2(1). (administrateur)

  record

  record includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape. (document)

  tax administrator

  tax administrator means the person responsible for the administration of a first nation’s property taxation laws. (administrateur fiscal)

  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. (accord de services locaux)

• Marginal note:Indian Act definitions

  (2) Unless the context otherwise requires, words and expressions used in these Regulations and not defined in them or in the Act have the same meaning as in the Indian Act.

Manager

Marginal note:Board to appoint manager

• 2 (1) Subject to subsection (2) and section 3, if the Board requires a first nation to enter into a co-management arrangement or assumes third-party management and appoints a person who is not an employee of the Board to act as an agent of the Board for the purposes of the co-management arrangement or third-party management, the scope of the authority of the person shall be set out in writing and a copy provided to the council of the first nation without delay.

• Marginal note:Qualification

  (2) A member of the board of directors of the Board shall not be appointed as a manager.

Marginal note:Limitation on authority

3 A manager shall not

• (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

Marginal note:Request for information

4 A request for information referred to in section 54 of the Act may be made orally or in writing, by the Board or a manager, to the council of the first nation or to any of its councillors, employees or law-making delegates.

Access to Records and Documents

Marginal note: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 or the charging of fees under local revenue 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 the audited financial reports or the audited annual financial statements, as the case may be, referred to in subsection 14(1.1) 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).

• Marginal note:Copies

  (2) A first nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager.

Marginal note: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.

• Marginal note:First nation assistance

  (2) The first nation shall cooperate with and assist the Board and a manager as required to enable them to obtain copies of records or documents under subsection (1).

Marginal note:Explanations

• 7 (1) If a first nation is required to provide records or documents under section 5, a councillor, employee, law-making delegate or representative of the first nation shall, at the request of the Board or a manager, made orally or in writing, provide an explanation of the records or documents.

• Marginal note:Requirement to obtain information

  (2) If a councillor, employee, law-making delegate or representative of the first nation is not able to provide the requested explanation, he or she shall, without delay, make every effort to obtain any information, records or documents that are necessary to provide the explanation.

Marginal note: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.

Marginal note: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

Marginal note: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.

• Marginal note:Revocation of order

  (2) If an order referred to in subsection (1) is revoked by the Board, the Board or a manager shall provide a copy of the revocation to each financial institution referred to in that subsection.

Third-Party Management

Marginal note: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.

• Marginal note:Signatories

  (2) The Board or a manager may, by written notice to a financial institution, authorize one or more individuals to act as signatory for a manager for the purposes of subsection (1) and establish the number of signatories required for any purpose.

• Marginal note:Notice of termination of third-party management

  (3) If third-party management is terminated by the Board, the Board or a manager shall provide a copy of the notice of termination to each financial institution referred to in subsection (1).

Marginal note: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

Marginal note:Scope of implementation

13 The implementation of a co-management arrangement or third-party management in respect of a first nation does not preclude the Board from

• (a) approving a financial administration law in respect of the first nation made by its council under subsection 9(1) of the Act or made by the Board acting in place of the council under paragraph 53(2)(a) of the Act; or

• (b) issuing a certificate to the first nation under subsection 50(3) of the Act or revoking it under subsection 50(4) of the Act.