First Nations Tax Commission – Commission de la fiscalité des premières nations
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4th Oct 2016 | by: FNTC

The First Nations Fiscal Management Act (“FMA”) provides an opportunity for members, taxpayers, and other interested persons to make written submissions to the First Nations Tax Commission (“Commission”) about laws made by a First Nation under section 5 of the FMA.

All section 7 written representations are considered by the Commission:
The Commission will consider all written representations received under section 7, before approving a First Nation’s law.

Who can make a section 7 written representation:
A person who made a written representation to a First Nation under section 6 of the FMA respecting the First Nation’s proposed law, has an opportunity to make a written representation to the Commission under section 7 of the FMA. If you made a section 6 written representation, you will receive a letter from the First Nation enclosing a copy of the First Nation’s law and advising that you may make a section 7 written representation to the Commission.

Scope of a section 7 written representation:
There is no limit on the content of your written representation to the Commission. However, the Commission does not have the ability to make changes to a First Nation’s law, to require the First Nation to make changes to its law, or to require the First Nation to answer questions raised about their law.

Deadline for submitting a section 7 written representation:
The FMA provides a 30-day period for submitting a written representation to the Commission. The letter you received from the First Nation will indicate the deadline for submitting written representations. The representation must be received by 4 pm on the date stated in the First Nation’s letter as the deadline for written representations. The Commission will acknowledge receipt of each representation received.

Submitting a section 7 written representation:
Representations to the Commission must be in writing and emailed, mailed, faxed or delivered to the Commission offices to the attention of the FMA Registrar, as follows:

By email: tsimon@fntc.ca
By mail: 321 – 345 Chief Alex Thomas Way Kamloops, BC V2H 1H1
By fax: (250) 828-9858
By delivery: 321 – 345 Chief Alex Thomas Way Kamloops, BC V2H 1H1

The Commission provides a form that may be used to make a section 7 written representation.

 

The Commission’s role:
The Commission’s role is to review every law and make a decision to approve or not approve the law. The Commission will make a decision whether to approve a law after reviewing the law and considering all written representations. Section 31(3) of the FMA requires the Commission to approve a First Nation’s law that complies with the FMA, and with any standards and regulations made under the FMA.

After the Commission makes a law approval decision:
You will be advised whether the Commission approved the law or not. However, the Commission does not provide opinions on issues raised in a written representation.

 

Additional Questions?
Questions about making a written representation should be directed to the FMA Registrar:
First Nations Tax Commission
321 – 345 Chief Alex Thomas Way
Kamloops, BC V2H 1H1

Telephone: (250) 828-9895 (direct)
Email: tsimon@fntc.ca

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