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 which local revenues or other revenues are deposited or by or through which local revenues or other 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), 8.1(1)(b) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. (délégataire)

  local services capital assets

  local services capital assets means capital assets that are, or are intended to be, used wholly or in part for the delivery on reserve lands of programs and services that are paid for wholly or in part out of local revenues. (immobilisations destinées à la prestation de services locaux)

  local services capital infrastructure

  local services capital infrastructure[Repealed, SOR/2024-255, s. 6]

  manager

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

  other revenues capital assets

  other revenues capital assets means capital assets that are, or are intended to be,

  • (a) used for generating other revenues; or

  • (b) used wholly or in part for the delivery of programs and services that are paid for wholly or in part out of other revenues. (immobilisations des autres recettes)

  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 or act granting a right-of-way or easement or real servitude, permit or other instrument or act to which a First Nation or His 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:Appointment

• 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 or mandatary 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) or 52.1(2)(e) of the Act;

• (b) act in the place of the council of the First Nation under paragraph 53(2)(a) or 53.1(2)(a) of the Act; or

• (c) assign interests or rights under paragraph 53(2)(c) 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:Records and documents — local revenues

• 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 in respect of the First Nation’s local revenues or third-party management of its local revenues 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, or interests or rights in 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) programs and services that are paid for wholly or in part out of local revenues;

  • (n) third-party local services agreements;

  • (o) local services capital assets;

  • (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:Records and documents — other revenues

• 5.1 (1) At any time after receipt of a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues 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 laws of the First Nation made under section 8.1 of the Act and their administration, including records and documents relating to

  • (a) communications between the First Nation and the First Nations Finance Authority or the Minister;

  • (b) budgets for the expenditure of other revenues;

  • (c) reserve lands, or interests or rights in reserve lands, that are subject to laws made under section 8.1 of the Act;

  • (d) the First Nation’s other revenues and all expenditures of other revenues and, if applicable, the accounting information required under section 14.1 of the Act;

  • (e) any deposit, loan or investment, or any other agreement with a financial institution, relating to other revenues or any secured revenues trust account;

  • (f) the enforcement of the laws made under section 8.1 of the Act;

  • (g) agreements and communications between the First Nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority;

  • (h) agreements and communications between the First Nation and any law-making delegate relating to the delegation of law-making powers;

  • (i) programs and services that are paid for wholly or in part out of other revenues;

  • (j) other revenues capital assets;

  • (k) any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend other revenues or is or may become entitled to receive other revenues;

  • (l) council meetings or membership meetings at which the laws made under section 8.1 of the Act are discussed;

  • (m) employment contracts of persons involved in the making or administration of any law made under section 8.1 of the Act or the management of other revenues; and

  • (n) drafts of records or documents referred to in any of paragraphs (a) to (m).

• 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:Request for copies — local revenues

• 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 in respect of the First Nation’s local revenues or third-party management of its local revenues 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 assets;

  • (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 Nation Lands Register, as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act, or any register maintained by or for the First Nation in which reserve lands, or interests or rights in reserve lands, are recorded, or

    • (ii) any provincial land registry in which reserve lands, or interests or rights in reserve lands, are recorded.

• Marginal note:Assistance

  (2) The First Nation shall, on the request of the Board or manager, provide the Board or manager with any assistance that is necessary to enable them to obtain copies of records or documents under subsection (1).

Marginal note:Request for copies — other revenues

• 6.1 (1) At any time after the Board gives a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5.1 from any person who possesses or has control over them, including

  • (a) the First Nations Finance Authority;

  • (b) a financial institution;

  • (c) a law-making delegate;

  • (d) any person who manages or controls other revenues capital assets;

  • (e) the First Nation’s auditor; and

  • (f) the person in charge of

    • (i) the Reserve Land Register, the Surrendered and Designated Lands Register, the First Nation Lands Register, as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act, or any register maintained by or for the First Nation in which reserve lands, or interests or rights in reserve lands, are recorded, or

    • (ii) any provincial land registry in which reserve lands, or interests or rights in reserve lands, are recorded.

• Marginal note:Assistance

  (2) The First Nation shall, on the request of the Board or manager, provide the Board or manager with any assistance that is necessary 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 or 5.1, 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, they shall, without delay, make every effort to obtain any information, records or documents that are necessary to provide the explanation.