Registration

SOR/2008-264  September 5, 2008

FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act

P.C. 2008-1612  September 5, 2008

Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 2(3)(a) of the First Nations Fiscal and Statistical Management Act (see footnote a), hereby makes the annexed Order Amending the Schedule to the First Nations Fiscal and Statistical Management Act.

ORDER AMENDING THE SCHEDULE TO THE FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT

AMENDMENT

1. The schedule to the First Nations Fiscal and Statistical Management Act (see footnote 1) is amended by adding the following in alphabetical order:

Chawathil First Nation

Indian Island First Nation

Kwaw-Kwaw-Apilt First Nation

Matsqui First Nation

Mosquito, Grizzly Bear’s Head, Lean Man First Nation

Neskonlith Indian Band

Skawahlook First Nation

Skowkale First Nation

Shxw’ow’hamel First Nation

Squiala First Nation

Sumas First Nation

Yakweakwioose First Nation

COMING INTO FORCE

2. This Order comes into force on the day on which it is registered.

REGULATORY IMPACT
ANALYSIS STATEMENT

(This statement is not part of the Order or the regulations.)

Issue and objectives

A core group of first nations led the development of the First Nations Fiscal and Statistical Management Act (the Act), which came into force on April 1, 2006. The Act establishes four institutions: (1) the First Nations Tax Commission; (2) the First Nations Finance Authority; (3) the First Nations Financial Management Board; and (4) the First Nations Statistical Institute. The objective of this legislation is to support economic development and well-being in first nations’ communities.

In order to participate in the property tax regime established by the Act, a first nation must appear in the Schedule to the Act. Pursuant to subsection 2(3) of the Act, the Governor in Council may, at the request of that council of a first nation, modify the Schedule by adding, modifying or deleting the name of that first nation. Only first nations that are currently bands pursuant to the Indian Act may make such a request.

Amendments to the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations made pursuant to the Act and to the Property Assessment and Taxation (Railway Right-of-Way) Regulations made pursuant to the Indian Act are also required to allow participating first nations to operate tax regimes under the Act.

As well, two technical amendments are necessary in order to correct (1) Chawathil First Nation’s erroneous tax rate in the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations, and (2) a numbering error in the Property Assessment and Taxation (Railway Right-of-Way) Regulations.

Description and rationale

The following 12 first nations have submitted their requests, via Band Council Resolutions, to be added to the Schedule: Chawathil First Nation (BC); Indian Island First Nation (NB); Matsqui First Nation (BC); Mosquito, Grizzly Bear’s Head, Lean Man First Nation (SK); Skawahlook First Nation (BC); Skowkale First Nation (BC); Shxw’ow’hamel First Nation (BC); Squiala First Nation (BC); Sumas First Nation (BC); Yakweakwioose First Nation (BC); Neskonlith Indian Band (BC) and Kwaw-Kwaw-Apilt First Nation (BC).

Of these 12 first nations, Neskonlith Indian Band, Chawathil First Nation and Matsqui First Nation, as well as Adams Lake Indian Band (which is one of the 33 first nations already added to the Schedule), concluded agreements with the Canadian Pacific Railway in respect of assessment and taxation on railway rights of way. To complete the agreements, these 4 first nations were included in the Property Assessment and Taxation (Railway Right-of-Way) Regulations made pursuant to the Indian Act. These Regulations will cease to have application in respect of the tax practices of Adams Lake Indian Band, Neskonlith Indian Band, Chawathil First Nation and Matsqui First Nation once these first nations commence property taxation under the Act. As such, an amendment to the Property Assessment and Taxation (Railway Right-of-Way) Regulations is required to remove these 4 first nations and subsequent amendments are required to add these 4 first nations to the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations.

Additionally, under the First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations, the tax rate description for Chawathil First Nation needs to be changed from “Provincial Rural” to “District of Hope General Municipal Purpose” and “District of Hope Municipal Policing” to “District of Hope Policing.”

Lastly, a technical amendment is required to renumber item 1.1 of Schedule 2 to the English version as 1.01, of the Property Assessment and Taxation (Railway Right-of-Way) Regulations.

There are no implementation or ongoing costs which can be directly associated with adding first nations to the Schedule.

These Regulations and this Order do not set a precedent, nor do they impact the actions of another federal department or agency, or another level of government.

Consultation

Given that this Order implements requests by first nations to come under the Act, it was not considered appropriate or necessary for the government of Canada to undertake consultations in respect of this Order over and above those already conducted by the first nations in question with the residents of their reserves. Each band has formally submitted their request to be added to the Schedule through a Band Council Resolution.

Implementation, enforcement and service standards

There are no compliance or enforcement requirements associated with these Regulations and this Order.

Contacts

For the First Nations Tax Commission

Wayne Haimila
Senior Counsel
First Nations Tax Commission
321 — 345 Yellowhead Highway
Kamloops, British Columbia
V2H 1H1
Telephone: 250-828-9857
Fax: 250-828-9858

For Indian and Northern Affairs Canada

Brenda D. Kustra
Director General, Governance Branch
Lands and Trust Services
10 Wellington Street, 9th Floor
Gatineau, Quebec
K1A 0H4
Telephone: 819-997-8154
Fax: 819-997-9541

Footnote a
S.C. 2005, c. 9

Footnote 1
S.C. 2005, c. 9

NOTICE:
The format of the electronic version of this issue of the Canada Gazette was modified in order to be compatible with extensible hypertext markup language (XHTML 1.0 Strict).