First Nations Tax Commission – Commission de la fiscalité des premières nations
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The First Nations Tax Commission is a shared governance institution. The Governor-in-Council appoints nine of the Commissioners and the Native Law Centre of Canada at the University of Saskatchewan appoints one commissioner.


C.T. (Manny) Jules was the driving force behind the First Nations Fiscal Management Act (2005), which created the First Nations Tax Commission. He also led the amendment to the Indian Act (1988) which enabled First Nations to levy property taxes on designated lands. The Indian Taxation Advisory Board (ITAB) and the current First Nation property tax system were created as a result. Mr. Jules served as Chair of ITAB from 1989-2003 and 2005-2007. He served as Chief of the Kamloops Indian Band from 1984-2000. Mr. Jules has devoted over 30 years of his life to public service in support of Aboriginal issues. He received an Honourary Doctorate of Laws from the University of British Columbia (1997) and another from Thompson Rivers University (2006).


Mr. David Paul is a member of the Maliseet Nation at Tobique, New Brunswick. Mr. Paul is the President of the Aboriginal Resource Consultants, Atlantic Canada’s largest Aboriginal consulting firm. Mr. Paul has an extensive background in First Nation issues, specifically economic development, communications, and government and corporate relations. Mr. Paul served as ITAB Deputy Chair from 2003 to 2005 and as its Atlantic representative from 1989 to 2007.


Dr. Céline Auclair is the founder and Chief Executive of the First Peoples Innovation Center, a non‑profit Aboriginal organization that stimulates and assists the development of social innovation for the First People communities in Quebec. Previously, Dr. Auclair co-founded the Forum of Federations, an international governance organization promoting intergovernmental learning on governance challenges in multi-level democracies. For 10 years, she acted as Vice-President of the organization. From 1996-1998, she worked in Bosnia Herzegovina with an international team to rebuild the regime’s properties and its legislative body. Dr. Auclair holds a Ph.D. in International Relations and a master’s degree in Urban Planning and Regional Development. Dr. Auclair’s extensive background includes working, both domestically and abroad, in international development, micro-finance development, First Nation taxation, property rights, human rights issues and good governance practices.


Leslie BrochuMs. Leslie Brochu is a residential taxpayer who lives and works on the Kamloops Indian Reserve in British Columbia. She is Vice-President of Marketing and Public Relations for the Sun Rivers Limited Partnership. She has served as a director of Indian land/residential leaseholder/tenant associations and is the past director of the Canadian Home Builders Association. Ms. Brochu has extensive experience on First Nation lands, specifically in the areas of economic development, land leasing, real estate development, financing, evaluation and marketing, and infrastructure development, all with a focus on First Nation lands.


Ms. Ann Shaw is a lawyer from Québec whose area of expertise is tax law. She is fluently bilingual, speaking both French and English. Her extensive background and work experience includes representing and advising clients on real property and other taxation matters (including litigation before various tribunals), land development and preservation issues, and residential homes located on First Nation reserves. Ms. Shaw has extensive negotiation experience at all levels of Federal, Provincial and Municipal governments.


Mrs. Latrica (Terry) Babin is the Land Code Coordinator for the Shuswap Indian Band in Invermere, BC. She has extensive experience in Aboriginal Financial Administration, First Nations Property Taxation and First Nations GST. In 2012, she earned a certificate in Indigenous Peoples Resource Management, and was one of the first graduates from the Tulo Centre of Indigenous Economics. She serves as the Vice-President of the BC Chapter of Aboriginal Land Managers Association as well as Director of the First Nations Tax Administrators Association.


Mr. Ken Marsh is a Property Tax Director from Alberta with more than 35 years’ experience managing property valuation and taxation. He maintains a property tax base in excess of $450,000,000 annually for TransCanada Pipelines Ltd. Since 1996, he has been a Member of the Canadian Property Tax Association, serving in various positions, including President in 2003. Mr. Marsh’s background in property taxation includes technical expertise in the valuation of pipeline assets and negotiations with assessment authorities, at all levels of government in Canada and the United States. Mr. Marsh is a leading authority in assessing varying classes of properties for local taxation purposes (including oil and gas, commercial and industrial property interests), and promoting education in assessment and taxation.


Mr. Randy Price is a Chartered Accountant and respected natural gas pipeline industry tax professional from British Columbia with 30 years experience in taxation. He has 12 years experience with First Nation tax issues as they relate to the interests of non-Aboriginal commercial taxpayers, particularly in his time as Vice President at Westcoast Energy Inc. and Duke Energy Corporation between 1994 to 2003. He recently worked with the Gwichin Tribal Council of Inuvik as part of the Mackenzie Valley Pipeline Project (2004/2005) and is currently consulting, in association with PricewaterhouseCoopers.


Mr. Lester Lafond is from the Muskeg Lake Cree Nation in Saskatchewan. He is the President of Lafond Insurance and Financial Services Ltd., which is a wholly owned First Nation insurance brokerage company, providing insurance and advisory services to the City of Saskatoon and clients throughout Saskatchewan. Mr. Lafond is also President of Falcon Management Ltd. and Tribal Nations Management Services Ltd. and sits on numerous boards and committees. His background includes experience with First Nation governments in the areas of business and property management, insurance, and economic development. Mr. Lafond also served as a member of the Indian Taxation Advisory Board between 1990 and 1993.


Mr. William (Bill) McCue was Chief of the Chippewas of Georgina Island First Nation from 1993 until March 31, 2005. He retired from that position and is currently a Councillor for the First Nation. Mr. McCue was appointed Chairman of the Ogemawahj Tribal Council’s Economic Development Board and is a member of the Finance Committee for the First Nations Lands Advisory Board. He is a tireless advocate for the continued support of economic self-sufficiency for First Nations. Mr. McCue also served as the Ontario representative on ITAB from 1997 to 2007.

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