First Nations Tax Commission – Commission de la fiscalité des premières nations
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Completed Access to Information Requests

The First Nations Tax Commission (FNTC) posts summaries of completed Access to Information requests processed by our Access to Information and Privacy (ATIP) Office.

The following list contains summaries of completed requests since May 2012 for which documents have been retrieved, treated, or where no documents exist. The list is provided in chronological order, by month and year, and by request number. Requests focusing on personal information or third party proprietary information are not included.

Please note that while the list is available in both official languages, the responsive records are only available in the language in which they were originally created.

2015

  • January (Nothing to report)
  • February
Request Number Summary of Request Disposition Number of Pages Disclosed
ATI 2014-15-003 Briefing notes/presentations delivered at the June 25-26, 2014 meeting of FNTC commissioners on First Nations Property Ownership Initiative, First Nations By-law Development, Pre-Budget Submission Outline for 2015 Federal Budget, First Nations Gazette and Federal Legislation. Disclosed in part 34

2014

  • January (Nothing to report)
  • February (Nothing to report)
  • March (Nothing to report)
  • April (Nothing to report)
  • May (Nothing to report)
  • June (Nothing to report)
  • July (Nothing to report)
  • August (Nothing to report)
  • September (Nothing to report)
  • October (Nothing to report)
  • November (Nothing to report)
  • December
Request Number Summary of Request Disposition Number of Pages Disclosed
ATI 2014-15-002 Minutes for all Commission meetings and all law review Commission meetings held in 2014. Disclosed in part 73

2013

  • January (Nothing to report)
  • February (Nothing to report)
  • March (Nothing to report)
  • April (Nothing to report)
  • May (Nothing to report)
  • June (Nothing to report)
  • July (Nothing to report)
  • August (Nothing to report)
  • September (Nothing to report)
  • October (Nothing to report)
  • November (Nothing to report)
  • December (Nothing to report)

2012

  • May (Nothing to report)
  • June (Nothing to report)
  • July (Nothing to report)
  • August (Nothing to report)
  • September (Nothing to report)
  • October (Nothing to report)
  • November (Nothing to report)
  • December (Nothing to report)

Info Source:
Sources of Federal Government and Employee Information

Last updated: 2015-12-21

Table of Contents

1 General Information
1.1 Introduction to Info Source
1.2 Background
1.3 Responsibilities
2 Institutional Functions, Programs and Activities
2.1 First Nations Client Services 

2.1.1 Dispute Management
2.1.2 Education and Research
2.1.3 First Nations Law and By-Law Management
2.1.4 Special Projects and Initiatives

2.2 Internal Services

2.2.1 Acquisition Services
2.2.2 Communications Services
2.2.3 Financial Management Services
2.2.4 Human Resources Management Services
2.2.5 Information Management Services
2.2.6 Information Technology Services
2.2.7 Legal Services
2.2.8 Management and Oversight Services
2.2.9 Materiel Services
2.2.10 Real Property Services
2.2.11 Travel and Other Administrative Services

3 Manuals
4 Additional Information
5 Reading Room


1 General Information
1.1 Introduction to Info Source

Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. It provides individuals and employees of the government (current and former) with relevant information to access personal information about themselves held by government institutions subject to the Privacy Act and to exercise their rights under the Privacy Act.

The Introduction and an index of institutions subject to the Access to Information Act and the Privacy Act are available centrally.

The Access to Information Act and the Privacy Act assign overall responsibility to the President of Treasury Board (as the designated Minister) for the government-wide administration of the legislation.

1.2 Background

The First Nations Tax Commission (FNTC), a shared governance institution, was established by federal legislation, the First Nations Fiscal Management Act (FMA), to provide for the regulation of First Nation property taxation. This Act, Bill C-20, was passed on March 23, 2005, and also created the First Nations Financial Management Board (FMB) and the First Nations Finance Authority (FNFA). Listed in Schedule I of the Access to Information Act and the schedule of the Privacy Act, the FNTC is considered a government institution for the purposes of these Acts.

In 1988, amendments to the Indian Act extended the taxing powers of First Nations to their interests in conditionally surrendered or “designated” lands. This First Nation-led change to the Indian Act gave First Nations broad new powers to tax the interests within the reserve, thereby establishing their jurisdiction, creating economic development opportunities and providing a basic tool for self-government. The First Nations Fiscal Management Act (FMA) builds upon this work.

The First Nations Tax Commission (FNTC) reports to Parliament through the Minister of Aboriginal Affairs and Northern Development Canada (AANDC).

1.3 Responsibilities

The FMA establishes FNTC as a statute-based service agency for First Nations exercising the approval of local revenue laws. Through a process of communications and consultations with its stakeholders, the FNTC strives to better understand individual interests and create policies which balance and reconcile those interests.

The mandate of the FNTC is set out in section 29 of the FMA.

The FNTC delivers its services in accordance with service areas (also known as business lines) approved by the Commission. The Commission’s approved business lines are Corporate Services; Policy Development; Law, By-law Review and Regulations; Education; Dispute Management; Communications; and such other service areas as approved by the Commission.

The FNTC has the overall responsibility of maintaining the integrity of First Nation taxation. Instrumental in that regard is the creation of standards, procedures, and policies which govern how the FNTC reviews and approves First Nation laws, and how the FNTC approaches dispute prevention and resolution.

2 Institutional Functions, Programs and Activities
2.1 First Nations Client Services

First Nations Client Services are groups of related activities that are administered to fulfil the First Nations Tax Commission’s (FNTC’s) purposes under section 29 of the First Nations Fiscal Management Act (FMA). These groups are: Dispute Management; Education and Research; First Nations Law and By-Law Management; and Special Projects and Initiatives.

2.1.1 Dispute Management

Dispute management involves activities undertaken to prevent or provide for the timely resolution of disputes in relation to the application of local revenue laws and to provide support to First Nations in negotiations related to expanding tax jurisdiction and completing service agreements.

Facilitation, Negotiation, and Section 33 Review Class of Record 
Description: Records relating to facilitation requests, negotiation support to First Nations, and reviews under section 33 of the First Nations Fiscal Management Act (FMA).
Document Types: Correspondence, briefing notes, policy papers, research and studies, policies and procedures, manuals, stakeholder inquiries and responses, taxpayer inquiries and complaints, record of communications with stakeholders, discussion memoranda, maps, news and journal articles, slideshow presentations, meeting agendas and itineraries, copies of relevant regulations
Record Number: FNTC 3100

Facilitation, Negotiation, and Section 33 Review Personal Information Bank
Description: This bank describes information that is related to individuals who request facilitation and negotiation support from the First Nations Tax Commission (FNTC) and individuals who wish to be or are placed on the FNTC roster of arbitrators and mediators. Personal information may include name, contact information, property description and address, property assessment and taxation information, other identification numbers, and signature. Educational information and biographical information may be collected from individuals applying to be or are placed on the FNTC roster of arbitrators and mediators. The personal information may include name, contact information, biographical information, educational information, signature and property description and address, property assessment and taxation information.
Class of Individuals: First Nations / Inuit and non-First Nation / Inuit individuals wishing to be or are placed on the First Nations Tax Commission (FNTC) roster of arbitrators and mediators.
Purpose: The personal information is used to support First Nations Tax Commission’s (FNTC’s) roles and functions in dispute prevention and resolution in the context of taxation under the Indian Act and the First Nations Fiscal Management Act (FMA). Personal information is collected pursuant to section 29(c) and section 33 of the FMA.
Consistent Uses: The information may be used or disclosed for the following purposes: to respond to inquiries and requests for facilitation and negotiation support, conduct reviews under section 33 of the First Nations Fiscal Management Act (FMA), and to maintain a roster of arbitrators and mediators.
Retention and Disposal Standards: Under development
RDA Number: Under development
Related Record Number: FNTC 3100
TBS Registration: 20110559
Bank Number: FNTC PPU 001

2.1.2 Education and Research

Education and research involves activities undertaken to promote an understanding of the real property taxation systems of First Nations, develop training programs for First Nation real property tax administrators, and build capacity in First Nations to administer their taxation systems.

Development and Delivery Class of Record
Description: Records relating to the planning, development, and delivery of education programs including bursary administration.
Document Types: Plans, proposals, discussion notes, surveys and questionnaires, brochures, information sheets, program reports, training summaries, course registration and bursary application forms, acceptance letters, attendance log, evaluation forms, course packages, certificates of completion, correspondence, relevant policies and procedures
Record Number: FNTC 4100

Tax Software Administration and Development Class of Record
Description: Records relating to the development and administration of tax software. Administration and support provided to software users may include software licensing, product demonstration, and subsidies. The development of tax software programs includes records relating to development projects, updates and enhancements, versions of the program installation package, and user manuals.
Document Types: Update notices, correspondence, software operating instructions, proposals, user manuals and handbooks, research, graphics, various versions of software, software licensing agreements, trademark license agreements, records of management meetings, reports, invoices for services and product development
Format: Compressed ZIP, Executable EXE
Record Number: FNTC 4300

Research Projects Class of Record
Description: Records related to original research undertaken for educational or academic purposes on First Nations property taxation, tax administration, economic development and other relevant issues.
Document Types: Proposals, updates and reports, correspondence, discussion notes, draft and final versions of proposals, research summaries, final results and reports, research project files with supporting documentation
Record Number: FNTC 4200

2.1.3 First Nations Law and By-Law Management

First Nations Law and By-Law Management involves activities relating to the First Nations Tax Commission’s (FNTC’s) law and by-law review responsibilities under both the First Nations Fiscal Management Act (FMA) and a Memorandum Of Understanding with the Minister of Aboriginal Affairs and Northern Development Canada (AANDC). Further, it supports FNTC’s advisory function in the development of FMA regulations that includes monitoring impacts of developing proposals.

Law and By-law Review and Registration Class of Record
Description: Records relating to the review of local revenue laws made by the council of a First Nation pursuant to section 5 of the First Nations Fiscal Management Act (FMA), the review of local revenue by-laws made by the council of a First Nation pursuant to section 83 of the Indian Act, and the maintenance of a registry of approved First Nation laws and by-laws.
Document Types: Database user manuals, law registry database, by-law registry database, relevant policies and procedures, scheduling of First Nations documentation, correspondence, law development grants documentation, notifications, proposed and approved by-laws/laws, technical review forms, certified true copies of by-laws/laws, ministerial recommendations, draft and final versions of sample by-laws/laws
Format: Microsoft Access database
Record Number: FNTC 6100

First Nations Client Files Class of Record
Description: Client Files provide a record of the interactions between the First Nations Tax Commission (FNTC) and First Nations on matters not relating to a specific law or by-law under development or review. Also includes records addressing issues that affect current or potential First Nation tax administrations exercising property tax jurisdiction, revenue potential of First Nations taxation, or law and by-law development process.
Document Types: Correspondence, slideshow presentations, reports, contact lists, record of communications with First Nations, sample service agreements, draft and final versions of service agreements, analyses and calculations
Record Number: FNTC 6200

FMA and Section 83 Policy Development Class of Record
Description: Records relating to the development and implementation, through a transparent process, of effective standards and policies. These policies and standards support First Nation jurisdiction, reflect sound administrative practices, and increase First Nation, taxpayer, and investor confidence in the integrity of the First Nation local revenue system. Records may relate to the development and implementation of relevant policies and related instruments (standards, procedures, and guidelines), and the process of seeking public input and conducting surveys on law and policy development issues.
Document Types: Draft and approved versions of policies, standards, procedures and guidelines, proposals, research, consultation documents, discussion notes, correspondence, public input project files
Record Number: FNTC 6500

2.1.4 Special Projects and Initiatives

Special projects and initiatives involve activities undertaken to support economic development on First Nations lands and advance the First Nations Tax Commission’s (FNTC’s) institutional objectives.

Special Projects and Initiatives Class of Record
Description: Includes records related to the planning, development and implementation of special projects and initiatives to address relevant emerging issues, support economic development on First Nations lands and to advance the First Nations Tax Commission’s (FNTC’s) institutional objectives.
Document Types: Correspondence, briefing notes, discussion papers, research studies and reports, register of special projects and initiatives, proposals, work plans, subject-specific backgrounders, drafts and working papers, records of meetings, event registration and attendance records, questions and answers, speaking notes, presentations, concept papers, brochures, focus group questions and responses, summaries, band or tribal council resolutions, lists of relevant stakeholders, statistical data, terms of reference, meeting reports, reports to minister, media clippings, consultation reports, conference or meeting programs and agendas, news releases, media advisories, research funding agreements
Record Number: FNTC 1900

2.2 Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

2.2.1 Acquisition Services

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Procurement and Contracting Class of Record

Professional Services Contracts Personal Information Bank

2.2.2 Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

Communications Class of Record

Internal Communications Personal Information Bank

Public Communications Personal Information Bank

2.2.3 Financial Management Services

Financial management services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Financial Management Class of Record

Accounts Payable Personal Information Bank
Accounts Receivable Personal Information Bank

Acquisition Cards Personal Information Bank

2.2.4 Human Resources Management Services

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Awards (Pride and Recognition) Class of Record

Recognition Program Personal Information Bank

Classification of Positions Class of Record

Staffing Personal Information Bank

Compensation and Benefits Class of Record

Attendance and Leave Personal Information Bank

Pay and Benefits Personal Information Bank

Employment Equity and Diversity Class of Record

Employment Equity and Diversity Personal Information Bank

Hospitality Class of Record

Hospitality Personal Information Bank

Human Resources Planning Class of Record

 Human Resources Planning Personal Information Bank

Labour Relations Class of Record

Discipline Personal Information Bank

Grievances Personal Information Bank

Harassment Personal Information Bank

Disclosure of Wrongdoing in the Workplace Personal Information Bank

Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct Personal Information Bank

Occupational Health and Safety Class of Record

Employee Assistance Personal Information Bank

Harassment Personal Information Bank

Occupational Health and Safety Personal Information Bank

Vehicle, Ship, Boat and Aircraft Accidents Personal Information Bank

Official Languages Class of Record

Official Languages Personal Information Bank

Performance Management Reviews Class of Record

Discipline Personal Information Bank

Employee Performance Management Program Personal Information Bank

Recruitment and Staffing Class of Record

Applications for Employment Personal Information Bank

Employee Personnel Record Personal Information Bank

Personnel Security Screening Personal Information Bank

Staffing Personal Information Bank

Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct Personal Information Bank

Relocation Class of Record

Relocation Personal Information Bank

Training and Development Class of Record

Training and Development Personal Information Bank

2.2.5 Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

Access to Information and Privacy Class of Record

Access to Information Act and Privacy Act Requests Personal Information Bank

Information Management Class of Record

2.2.6 Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

Information Technology Class of Record

Electronic Network Monitoring Personal Information Bank

2.2.7 Legal Services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

Legal Services Class of Record

2.2.8 Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Cooperation and Liaison Class of Record

Outreach Activities Personal Information Bank

Executive Services Class of Record

Executive Correspondence Personal Information Bank

Internal Audit and Evaluation Class of Record

Evaluation Personal Information Bank

Planning and Reporting Class of Record

2.2.9 Materiel Services

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

Materiel Management Class of Record

2.2.10 Real Property Services
Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

Real Property Management Class of Record

2.2.11 Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Administrative Services Class of Record

Boards, Committees and Council Class of Record

Governor in Council Appointments Personal Information Bank

Members of Boards, Committees and Councils Personal Information Bank

Business Continuity Planning Class of Record

Business Continuity Planning Personal Information Bank

Disclosure to Investigative Bodies Class of Record

Disclosure to Investigative Bodies Personal Information Bank

Security Class of Record

Disclosure of Wrongdoing in the Workplace Personal Information Bank

Travel Class of Record

Travel Personal Information Bank

3 Manuals
  • Access to Information Policy and Procedure Manual
  • First Nations Gazette Style Guide
  • First Nations Law Review Manual
  • FNTC Business Licensing By-law Policy
  • FNTC Dispute Resolution Policy
  • FNTC Financial Administration By-laws Policy
  • FNTC Procedures Respecting the Approval of First Nation Local Revenue Laws
  • FNTC Public Input Policy
  • FNTC Section 83 By-law Review Procedure Manual
  • FNTC Section 83 Expenditures By-Laws Policy
  • FNTC Section 83 Property Assessment By-Laws Policy
  • FNTC Section 83 Property Taxation By-Laws Policy
  • FNTC Section 83 Rates By-Laws Policy
  • FNTC Section 83 Service and Local Improvement Tax By-laws Policy
  • FNTC Section 83 Taxpayer Relations Policy
  • Guidelines for the FMA Representation Process and Submission of Property Tax Laws to the FNTC for Review and Approval
  • Policy Directive Respecting Publication in First Nations Gazette
  • Policy Directive Respecting the FMA Registry
  • Policy Directive Respecting the Public Notification Service
  • Privacy Policy and Procedure Manual
  • Section 33 Review Process Manual
  • Standards Establishing Criteria for Approval of Borrowing Laws
  • Standards for First Nation Business Activity Tax Laws
  • Standards for First Nation Delegation Laws
  • Standards for First Nation Development Cost Charges Laws
  • Standards for First Nation Expenditure Laws
  • Standards for First Nation Property Assessment Laws
  • Standards for First Nation Property Taxation Laws
  • Standards for First Nation Property Transfer Tax Laws
  • Standards for First Nation Service Tax Laws
  • Standards for First Nation Tax Rates Laws
  • Standards for First Nation Taxpayer Representation to Council Laws
  • Standards for Submission of Information Required under Section 8 of the Act
  • Standards for the Form and Content of First Nation Borrowing Laws
  • Website Privacy Notice

4 Additional Information

FNTC encourages the release of information through requests outside of the ATIP process. You may wish to consult FNTC’s completed Access to Information (ATI) summaries. To make an informal request, contact:

Toll Free: 1 (855) 682-3682
Email: mail@fntc.ca

Head Office
321-345 Chief Alex Thomas Way
Kamloops BC V2H 1H1
Phone: 250-828-9857
Fax: 250-828-9858

National Capital Region Office
Suite 202-190 O’Connor Street
Ottawa, ON K2P 2R3
Phone: 613-789-5000
Fax: 613-789-5008

Please see the Introduction to this publication for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act. The following outlines how to make a formal ATIP request.

Mail your letter or Access to Information Request Form (Access to Information Act) or Personal Information Request Form (Privacy Act), along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:

Access to Information and Privacy Coordinator
321-345 Chief Alex Thomas Way
Kamloops, British Columbia V2H 1H1

Please note: Each request made to First Nations Tax Commission under the Access to Information Act must be accompanied by an application fee of $5.00, cheque or money order made payable to First Nations Tax Commission.

5 Reading Room

In accordance with the Access to Information Act and Privacy Act, an area on the premises will be made available should the applicant wish to review materials on site. The address is:

Head Office
321-345 Chief Alex Thomas Way
Kamloops, British Columbia

National Capital Region
Suite 202 -190 O’Connor Street
Ottawa, Ontario

Principles for assisting applicants

In processing your request under the Access to Information Act, the First Nations Tax Commission (FNTC) will:

  1. Process your request without regard to your identity.
  2. Offer reasonable assistance throughout the request process.
  3. Provide information on the Access to Information Act, including information on the processing of your request and your right to complain to the Information Commissioner of Canada.
  4. Inform you as appropriate and without undue delay when your request needs to be clarified.
  5. Make every reasonable effort to locate and retrieve the requested records under the control of FNTC.
  6. Apply limited and specific exemptions to the requested records.
  7. Provide accurate and complete responses.
  8. Provide timely access to the requested information.
  9. Provide records in the format and official language requested, as appropriate.
  10. Provide an appropriate location within FNTC to examine the requested information.

Fees

Please be aware that you may be required to pay other fees in addition to the application fee. Pursuant to section 11 of the Access to Information Act and section 7 of the Access to Information Regulations, payment may be required for the following:

  • the time taken to search for a record or prepare any part of it for disclosure where the time exceeds 5 hours;
  • the production of a record from a machine readable record, including the cost of programming;
  • the costs of reproducing a record; and
  • the medium used for an alternative format.

Extension of time limits

In addition, an extension of time may be required. Subsection 9(1) of the Access to Information Act allows the head of a government institution, or his or her delegate, to extend the initial period under the following three circumstances:

  • the request is for a large number of records or requires a search through a large number of records and meeting the original time limit, under either of these circumstances, would interfere unreasonably with the institution’s operations;
  • consultation is necessary and it cannot be completed within the 30-day statutory deadline;
  • notice is given to a third party under subsection 27(1) of the Access to Information Act.

 

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