Revenue Management Implementation Regulations (SOR/2007-245)

Communications

Marginal note:Sharing of information

14 The Board or a manager may disclose any records, documents and other information, including records, documents and information obtained under these Regulations, that the Board or manager considers necessary to carry out co-management or third-party management effectively or to fulfil the objectives set out in section 15.

Marginal note:Cooperative management

• 15 (1) If the Board has required a first nation to enter into a co-management arrangement or has assumed third-party management, it shall endeavour to work cooperatively with the council of the first nation, the tax administrator and any employee of the first nation designated by the council, to enable the first nation and its administration to resume full responsibility for the management, control and administration of all local revenue laws.

• Marginal note:No reduction of Board authority

  (2) Subsection (1) shall not be construed to limit or otherwise affect the powers and discretion of the Board in respect of the implementation of a co-management arrangement or of third-party management.

Remedial Management Plan and Reports

Marginal note:Remedial management plan

• 16 (1) Within 60 days after requiring a first nation to enter into a co-management arrangement or assuming third-party management, the Board or a manager shall review the available information relating to the first nation’s local revenues and local revenue laws, and provide the council of the first nation with a remedial management plan to address the matters that contributed to the assumption of co-management or third-party management.

• Marginal note:Content of plan

  (2) A remedial management plan may include a debt reduction plan, a budget or an expenditure plan.

• Marginal note:Continuing need

  (3) A remedial management plan shall indicate whether the Board is of the opinion that there is a continuing need for a co-management arrangement or third-party management.

Marginal note:Report giving advice

17 The Board shall provide a written report of the results of each review required under subsection 53(5) of the Act.

Marginal note:Final report

• 18 (1) Within six months after the termination of third-party management, the Board or a manager shall provide the council of the first nation with a written report that includes

  • (a) a summary of any third-party management activities not previously reported on;

  • (b) a summary or copy of all local revenue and financial administration laws enacted including any amendment of those laws;

  • (c) a summary or copy of all agreements that the Board has entered into under subsection 53(2) of the Act while acting in the place of the council of the first nation;

  • (d) a copy of the most recent audited financial report or the audited annual financial statements, as the case may be, referred to in subsection 14(1.1) of the Act, that were provided to the Board, and a statement of the revenues deposited to, and any expenditures from, the local revenue account, from the last day covered by the financial report or financial statements, as the case may be, to the most recent date possible; and

  • (e) an update to the remedial management plan.

• Marginal note:Report

  (2) Within six months after the termination of co-management without assuming third-party management, the Board or a manager shall provide the council of the first nation with a written report that includes

  • (a) a summary of any co-management activities not previously reported on; and

  • (b) an update to the remedial management plan.

Marginal note:Meeting to review reports

• 19 (1) Within 45 days after delivery to the council of the first nation of the remedial management plan or of a report provided under section 16 or 18, respectively, the council of the first nation may deliver a written request to the Board or a manager to meet to review the plan or report.

• Marginal note:Time limit for meeting

  (2) Within 30 days after the date of the acknowledgement of receipt of the request, the Board or a manager shall meet with the council to review the plan or report and respond to questions about it.

Fees for Management Services

Marginal note:Records of fees and disbursements

• 20 (1) The Board shall maintain records of disbursements made and of fees paid or payable by the Board to a manager and other persons in the course of implementing a co-management arrangement or third-party management.

• Marginal note:Invoices

  (2) The Board shall invoice the first nation, not more than once each month, for the amount of fees and disbursements that have been invoiced to the Board since the date of the last invoice rendered to the first nation under this subsection, plus 10% of that amount.

• Marginal note:Final invoice

  (3) After termination of a co-management arrangement or third-party management, the Board may deliver a final invoice to the first nation within nine months after the date on which the notice of termination is given under subsection 52(3) or 53(6) of the Act, as the case may be.

• Marginal note:Form of invoices

  (4) Each invoice sent to the first nation shall set out the nature and amounts of the fees and disbursements and shall include a copy of any invoices received by the Board from a manager or the other persons referred to in subsection (1).

• Marginal note:Debt

  (5) The first nation shall pay to the Board the amounts that have been invoiced under this section.

Notices and Orders

Marginal note:Written notices

• 21 (1) The following notices and orders given by the Board shall be in writing:

  • (a) a notice given to the council of a first nation under subsection 52(1) of the Act or under subsection 52(3) of the Act;

  • (b) an order made under paragraph 52(2)(e) of the Act and any revocation of the order;

  • (c) a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 52(5) of the Act;

  • (d) a notice given to the council of a first nation under subsection 53(1) of the Act or under subsection 53(6) of the Act;

  • (e) a notice given to the Minister under subsection 53(1) of the Act; and

  • (f) a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 53(8) of the Act.

• Marginal note:Copy to the Minister

  (2) The Board shall provide the Minister with a copy of a notice given under subsection 53(6) of the Act.

Marginal note:Copy of notice to Authority and Commission

• 22 (1) If the Board gives a notice to the council of the first nation under subsection 52(1) of the Act requiring a co-management arrangement or a notice under subsection 52(3) of the Act terminating a co-management arrangement, it shall provide a copy of the notice to the First Nations Finance Authority and First Nations Tax Commission.

• Marginal note:Copy of notice to Authority and Commission

  (2) If the Board gives a notice to the council of the first nation assuming third-party management under subsection 53(1) of the Act or terminating third-party management under subsection 53(6) of the Act, it shall provide a copy of the notice to the First Nations Finance Authority and the First Nations Tax Commission.

Delivery of Records or Documents

Marginal note:Methods of delivery

• 23 (1) Records, notices, reports, copies, orders, invoices, requests or any other documents referred to in these Regulations may be delivered personally, or by courier, registered mail, fax or e-mail.

• Marginal note:Personal delivery

  (2) A record, notice, report, copy, order, invoice, request or any other document referred to in these Regulations may be delivered personally

  • (a) to the Board or a manager, by leaving it with

    • (i) an employee of the Board or a member of the board of directors of the Board, at the office of the Board at 100 Park Royal South, Suite 905,West Vancouver, B.C., V7T 1A2,

    • (ii) an employee of the Board in any other location, if the employee is acting in the course of his or her duties, or

    • (iii) the manager, if the manager is acting in the course of his or her duties;

  • (b) to a first nation or its council, by leaving it with the person apparently in charge, at the time of delivery, of the administrative office of the first nation, or with the first nation’s legal counsel; and

  • (c) to a financial institution, by leaving it with the person apparently in charge, at the time of delivery, of its head office or of a branch office of the institution, with an officer or director of the institution or with the institution’s legal counsel.

• Marginal note:Time of delivery

  (3) A record, notice, report, copy, order, invoice, request or any other document referred to in these Regulations shall be considered to have been delivered

  • (a) if delivered personally, at the time that personal delivery is made;

  • (b) if sent by registered mail or by courier, at the time that the acknowledgement of its receipt is signed;

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

  • (d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been delivered to the recipient’s e-mail address.

Coming into Force

Marginal note:Coming into force

24 These Regulations come into force on the day on which they are registered.