FNTC: NEWS
Indian Act Amendment Bill to continue: First Nations Gazette an effective and reliable option for First Nations
With the return of Parliament on September 15, the Senate Standing Committee on Aboriginal Peoples is set to begin its hearings on Bill C-428, officially known as “An Act to Amend the Indian Act (Publication of By-laws) and to Provide for its Replacement”. The Private Member’s bill is sponsored by Member of Parliament Rob Clarke (Desnethé-Missinippi-Churchill River), himself a member of the Muskeg Lake First Nation. Mr. Clarke described the changes proposed in his bill as “housekeeping in nature and are designed to remove the underbrush from the (Indian) Act.” Under Bill C-428, section 81 Indian Act by-laws could no longer be disallowed by the Minister of Aboriginal Affairs and Northern Development. Instead, First Nations would have the option of publishing their by-laws in a newspaper, on their own website, or in the First Nations Gazette (FNG). The First Nations Gazette has long been an effective and reliable option for First Nations. Launched on Aboriginal Day in 1997, and published in a partnership between the First Nations Tax Commission and the Native Law Centre, University of Saskatchewan, the Gazette has been recognized as the only national repository of its kind in Canada. The Gazette is available online (www.fng.ca), complete with a searchable database, which is updated daily, and includes a notifi cation component similar to Part I of the Canada Gazette. Today, over 180 First Nations use the Gazette, where more than 2,800 by-laws, laws and land codes are published. The Gazette provides direct access to First Nation citizens, leasehold and other residents living on reserve lands, electors, legal practitioners, and those with commercial and other interests in reserve land. FNG is a service provided by the FNTC. There is no cost for First Nations to use the Gazette. It is anticipated that the Senate hearings will begin at the end of September. Bill C-428 was fi rst introduced in the House of Commons in June 2012.
“Should it be the wish of Parliament to approve Bill C-428, the First Nations Gazette is ready to assist First Nations in meeting their requirements under this Act, should they choose this vehicle to do so.” – Commissioner Lester Lafond, Chairman of the First Nations Gazette Editorial Board.
Profile: Commissioner Leslie Brochu
FNTC Commissioner Leslie Brochu is the vice-president of marketing at Sun Rivers in a residential development in Tk’emlups te Secwepemc lands, near Kamloops, BC. Commissioner Brochu represents residential taxpayer interests in her role as Commissioner for the FNTC and has an extensive background in housing, land development and leasehold lending primarily on First Nation lands, as well as participating in taxpayer associations and developing relationships between First Nations and their taxpayers.
Clearing the Path recently had the opportunity to sit down with Commissioner Brochu to talk about her experience and involvement with the FNTC.
Sun Rivers is often touted as a successful model of residential development on First Nation lands. Can you explain why?
I think the success really stems back to the time spent in planning and the comprehensive nature of the agreements. One really fundamental piece is that the First Nation and Sun Rivers worked together for several years to develop those agreements. Consultants for Sun Rivers and the First Nation worked in tandem toward a common goal.
Another big part of the success has been the fact that while we don’t have a taxpayer relations law, we have something very similar embedded in the master development and servicing agreement. The lease agreement itself sets out how taxes will be structured. It’s clear, it’s contractual, and it’s public information that every person that buys is privy to. Then at the same time, we have a contracted relationship that outlines when we meet, how we meet, who meets and what’s discussed at the meetings, which happen twice a year between the developer and the First Nation. Then the First Nation meets with the taxpayers at least annually to consult on rates and answer questions.
The relationship works because there is consultation at many levels throughout the year and the agreements are public and shared with purchasers. The First Nation is very good about communicating with taxpayers in terms of what the rates are going to be, how rates are structured and how they spend the money. The expenditure laws are published on the First Nations Gazette so anyone can see how the budgets are being used and managed and that gives taxpayers a lot of comfort.
How is the First Nations Gazette useful for taxpayers?
The First Nations Gazette is an online service that has all of a First Nation’s laws published in very short order after they are approved. If taxpayers ever have any questions about the tax laws of a First Nation, they can visit the FNG website and see similar laws that guide municipalities in terms of how they structure their tax regime. That provides a lot of security and comfort to taxpayers that are thinking about investing on First Nation land. It’s an excellent resource for taxpayers.
What are the main elements of a strong relationship between taxpayers and First Nations? The biggest one is that there is clarity around the relationship – what is the purpose of tax, what are the obligations of tax and how is the tax used? There needs to be transparency and accountability, as well as a plan for communication and how taxpayers are consulted. I really believe if the structure is set up and there is transparency, as well as regularity around communications and consultation, that it sets the stage for a very successful relationship. What are some of the biggest concerns residential taxpayers on First Nation land have? I think the biggest concern is the perception that they may not be treated fairly because they don’t have the right to vote. They want to ensure they have the opportunity to be heard and consulted with on matters that affect them. Taxpayers also want to know there’s adequate protection within legislation around how tax rates are structured. Tk’emlups te Sepwepemc taxes under the FMA, how does that legislation support taxpayer interests? The FMA is designed to serve both First Nations and their taxpayers. The legislation is clear and thorough and provides structure around how taxes are set. There are also regulations around how the relationship between taxpayers and the First Nation will be conducted. Further, laws developed under the FMA set up the consultation and communication structure. How are disputes between taxpayers and First Nations best resolved? The best way is through consultation and discussion and trying to arrive at a mutually-beneficial resolution. First, the parties should be able to talk about issues. If we’ve done a good job from the start in terms of setting out the structure and communicating it, and we’re open and transparent and people understand it, most disputes should be able to be resolved by the parties. When that can’t happen, the next option would be some kind of mediated resolution. The last resort would be arbitration and then going to court.
Tsilhqot’in Decision: Opportunities to expand jurisdiction
This past June, for the first time in Canadian history, the Supreme Court of Canada (SCC) granted a declaration of Aboriginal title to the Tsilhqot’in Nation. After the decision was announced, Mandell Pinder LLP published a comprehensive case summary highlighting key aspects of the decision.
Through this decision, the SCC confirmed that the terra nullius (no one owned the land prior to Europeans asserting sovereignty) has never applied to Canada, affirmed the territorial nature of Aboriginal title, and reflected the legal test advanced by Canada and the provinces based on “small spots” or site-specific occupation.
The ruling overturned a prior ruling of the Court of Appeal that proof of Aboriginal title requires intensive use of definite tracts of land and it also granted a declaration that British Columbia breached its duty to consult the Tsilhqot’in with regard to its forestry authorizations. This case significantly alters the legal landscape in Canada relating to land and resource entitlements and their governance.
The SCC definitively concluded the trial judge was correct in finding the Tsilqot’in had established title to 1,750 square kilometres of land, located approximately 100 kilometres southwest of Williams Lake.
The Court reaffirmed and clarified the test it had previously established in Delgamuukw for proof of Aboriginal title, underscoring the three criteria of occupation: sufficiency, continuity (where present occupation is relied upon), and exclusivity were established by the evidence in this case.
The Court reasoned that Aboriginal title holders have the ‘right to the benefits associated with the land – to use it, enjoy it and profit from its economic development’ such that ‘the Crown does not retain a beneficial interest in Aboriginal title land.’
Expanding on its reasons in Delgamuukw, the SCC concluded Aboriginal title confers possession and ownership rights including:
- The right to decide how the land will be used,
- The right to the economic benefits of the land; and
- The right to pro-actively use and manage the land.
This case provides First Nations with significantly improved opportunities to advance their Aboriginal title and rights in a manner that reflects their vision, values and perspectives.
The SCC’s decision essentially requires that the Crown and industry meaningfully engage with Aboriginal title holders when proposing to make decisions or conduct business on their territories.”
As a result of this ruling, the FNTC has undertaken research to examine how First Nation taxation jurisdiction under the FMA can be expanded. The research will lead to an examination of how tax jurisdiction under the FMA could be applied off-reserve but within traditional territories.
The Court’s judgment has been described as a game changer and the implications of the decision to ongoing and future work of the FNTC is exciting.
In the News: How a B.C. native band went from poverty to propserity
The National Post features the Osoyoos Indian Band, “arguabley the most business-minded First Nation in Canada” and investigates the secret to their success.
The article looks into the various ventures and strategies of the Osoyoose Indian Band, including property taxation. “The band also asserted control over the taxation of non-native companies leasing land on the reserve—taxes formerly scooped by the province. It was a small initiative, but it added $750,000 in annual revenue.”
First Nations Expand Fiscal Powers
Two First Nations in British Columbia, Tsawout First Nation and Tk’emlύps te Secwépemc (TteS), have taken bold steps in addressing their capital infrastructure needs by becoming the first communities to develop a property tax borrowing law and development cost charges (DCC) law under the First Nations Fiscal Management Act (FMA).
Situated on Vancouver Island, near the City of Victoria, Tsawout First Nation first established its property tax system in 1994. In October 2013, Tsawout’s long term capital borrowing law was approved by the First Nations Tax Commission (FNTC). The law enables Tsawout to borrow $2.15M through the First Nations Finance Authority (FNFA), allowing for the completion of much needed upgrades to Tsawout’s sewage treatment plant.
According to Tsawout First Nation’s Finance/Comptroller Russell Harder, “using local revenues to support long term borrowing will help establish capacity in our system to meet the requirements of current, as well as future, economic development plans. This is a very important step in helping Tsawout expand the tax base for local revenues, which will create opportunities to complete other infrastructure projects needed by the First Nation.” Under the FMA, First Nations can use a portion of their annual property tax revenue to repay amounts borrowed through the First Nations Finance Authority. The term of the loan to Tsawout First Nation is for 30 years.
While borrowing addresses immediate needs, development cost charges are designed to meet future needs. Tk’emlύps te Secwépemc (formerly the Kamloops Indian Band) is located adjacent to the City of Kamloops. In January 2014, the First Nations Tax Commission approved the Tk’emlύps te Secwépemc Development Cost Charges Law. The Tk’emlύps te Secwépemc law is expected to play an important part in funding capital infrastructure enhancements over the long term. Capital projects include a highway traffic interchange and a water reservoir. Development cost charges laws made under the FMA charge a one-time tax on new developments, and revenue is used for specific projects identified in the community’s long term capital plan. Established in 2005, the FMA offers First Nations access to a greater array of fiscal tools to help spur economic growth through improved capital infrastructure. The laws enacted by Tsawout First Nation and Tk’emlύps te Secwépemc provide concrete examples of how the legislation supports First Nation innovation.
Songhees Wellness Centre: a Community’s Dream Come True
A shining example of how First Nations are learning to prosper with tax jurisdiction.
Thirty years ago the Wellness Centre was a community dream, eight years ago a Songhees Committee started the process of making the dream a reality, and on January 22, 2014, the Songhees Nation celebrated the grand opening of their long-awaited Centre. The Songhees Nation, located on southeastern Vancouver Island near the City of Victoria, had first conceived of building a gym to house after-school and evening activities for the youth.
In 2005 the Songhees Nation and the Government of Canada settled the Rail Spur Claim, and the Songhees Council was able to set aside funds to begin the process of planning for their gym.
At that time, a community committee was formed to research and plan the facility. The committee and the Council collected the ideas with the guideline “if we could have anything we want, what would it look like?”
Songhees has a limited land base and its government was operating out of a number of different buildings. The community wanted a facility where all of the programs and services could be housed in one location. They wanted a gathering place for all community members, from children to elders, as well as the ability to offer sports training, job training and arts and culture programs.
The Community came together and was very proud of the resulting plan. It included all of the aspects they felt the community required to thrive.
Songhees applied for government funding for the facility, and received only $1m out of the $24m required to build. Songhees began to think out of the box and, not wanting to diminish the community’s vision, came up with a strategy to fund the building on their own. Songhees implemented the First Nations Goods and Services Tax (FNGST) and entered into a revenue sharing agreement with Canada. That revenue stream, along with a lease agreement, was enough to securitize a long-term loan.
During this process, Songhees was working with the First Nations Tax Commission on implementing the First Nations Fiscal Management Act (FMA). In 2008, Songhees became the first First Nation in Canada to pass taxation and assessment laws under the FMA (they initially began collecting property tax under the Indian Act in 1995). Songhees is certified by the First Nations Financial Management Board, is a borrowing member of the First Nations Finance Authority as has passed a Financial Administration Law.
The Songhees Nation and its Wellness Centre is a shining example of how First Nations are learning to prosper outside of the Indian Act and government funding. Songhees credits the success to community involvement and support from the First Nation fiscal institutions.
Songhees invites those interested in learning more about the Centre and how they completed this project to contact them: https://www.songheesnation.ca/
CLEARING THE PATH: NEWS & SUCCESS STORIES
Indian Act Amendment Bill to continue: First Nations Gazette an effective and reliable option for First Nations
With the return of Parliament on September 15, the Senate Standing Committee on Aboriginal Peoples is set to begin its hearings on Bill C-428, officially known as “An Act to Amend the Indian Act (Publication of By-laws) and to Provide for its Replacement”. The Private Member’s bill is sponsored by Member of Parliament Rob Clarke (Desnethé-Missinippi-Churchill River), himself a member of the Muskeg Lake First Nation. Mr. Clarke described the changes proposed in his bill as “housekeeping in nature and are designed to remove the underbrush from the (Indian) Act.” Under Bill C-428, section 81 Indian Act by-laws could no longer be disallowed by the Minister of Aboriginal Affairs and Northern Development. Instead, First Nations would have the option of publishing their by-laws in a newspaper, on their own website, or in the First Nations Gazette (FNG). The First Nations Gazette has long been an effective and reliable option for First Nations. Launched on Aboriginal Day in 1997, and published in a partnership between the First Nations Tax Commission and the Native Law Centre, University of Saskatchewan, the Gazette has been recognized as the only national repository of its kind in Canada. The Gazette is available online (www.fng.ca), complete with a searchable database, which is updated daily, and includes a notifi cation component similar to Part I of the Canada Gazette. Today, over 180 First Nations use the Gazette, where more than 2,800 by-laws, laws and land codes are published. The Gazette provides direct access to First Nation citizens, leasehold and other residents living on reserve lands, electors, legal practitioners, and those with commercial and other interests in reserve land. FNG is a service provided by the FNTC. There is no cost for First Nations to use the Gazette. It is anticipated that the Senate hearings will begin at the end of September. Bill C-428 was fi rst introduced in the House of Commons in June 2012.
“Should it be the wish of Parliament to approve Bill C-428, the First Nations Gazette is ready to assist First Nations in meeting their requirements under this Act, should they choose this vehicle to do so.” – Commissioner Lester Lafond, Chairman of the First Nations Gazette Editorial Board.
Profile: Commissioner Leslie Brochu
FNTC Commissioner Leslie Brochu is the vice-president of marketing at Sun Rivers in a residential development in Tk’emlups te Secwepemc lands, near Kamloops, BC. Commissioner Brochu represents residential taxpayer interests in her role as Commissioner for the FNTC and has an extensive background in housing, land development and leasehold lending primarily on First Nation lands, as well as participating in taxpayer associations and developing relationships between First Nations and their taxpayers.
Clearing the Path recently had the opportunity to sit down with Commissioner Brochu to talk about her experience and involvement with the FNTC.
Sun Rivers is often touted as a successful model of residential development on First Nation lands. Can you explain why?
I think the success really stems back to the time spent in planning and the comprehensive nature of the agreements. One really fundamental piece is that the First Nation and Sun Rivers worked together for several years to develop those agreements. Consultants for Sun Rivers and the First Nation worked in tandem toward a common goal.
Another big part of the success has been the fact that while we don’t have a taxpayer relations law, we have something very similar embedded in the master development and servicing agreement. The lease agreement itself sets out how taxes will be structured. It’s clear, it’s contractual, and it’s public information that every person that buys is privy to. Then at the same time, we have a contracted relationship that outlines when we meet, how we meet, who meets and what’s discussed at the meetings, which happen twice a year between the developer and the First Nation. Then the First Nation meets with the taxpayers at least annually to consult on rates and answer questions.
The relationship works because there is consultation at many levels throughout the year and the agreements are public and shared with purchasers. The First Nation is very good about communicating with taxpayers in terms of what the rates are going to be, how rates are structured and how they spend the money. The expenditure laws are published on the First Nations Gazette so anyone can see how the budgets are being used and managed and that gives taxpayers a lot of comfort.
How is the First Nations Gazette useful for taxpayers?
The First Nations Gazette is an online service that has all of a First Nation’s laws published in very short order after they are approved. If taxpayers ever have any questions about the tax laws of a First Nation, they can visit the FNG website and see similar laws that guide municipalities in terms of how they structure their tax regime. That provides a lot of security and comfort to taxpayers that are thinking about investing on First Nation land. It’s an excellent resource for taxpayers.
What are the main elements of a strong relationship between taxpayers and First Nations? The biggest one is that there is clarity around the relationship – what is the purpose of tax, what are the obligations of tax and how is the tax used? There needs to be transparency and accountability, as well as a plan for communication and how taxpayers are consulted. I really believe if the structure is set up and there is transparency, as well as regularity around communications and consultation, that it sets the stage for a very successful relationship. What are some of the biggest concerns residential taxpayers on First Nation land have? I think the biggest concern is the perception that they may not be treated fairly because they don’t have the right to vote. They want to ensure they have the opportunity to be heard and consulted with on matters that affect them. Taxpayers also want to know there’s adequate protection within legislation around how tax rates are structured. Tk’emlups te Sepwepemc taxes under the FMA, how does that legislation support taxpayer interests? The FMA is designed to serve both First Nations and their taxpayers. The legislation is clear and thorough and provides structure around how taxes are set. There are also regulations around how the relationship between taxpayers and the First Nation will be conducted. Further, laws developed under the FMA set up the consultation and communication structure. How are disputes between taxpayers and First Nations best resolved? The best way is through consultation and discussion and trying to arrive at a mutually-beneficial resolution. First, the parties should be able to talk about issues. If we’ve done a good job from the start in terms of setting out the structure and communicating it, and we’re open and transparent and people understand it, most disputes should be able to be resolved by the parties. When that can’t happen, the next option would be some kind of mediated resolution. The last resort would be arbitration and then going to court.
Tsilhqot’in Decision: Opportunities to expand jurisdiction
This past June, for the first time in Canadian history, the Supreme Court of Canada (SCC) granted a declaration of Aboriginal title to the Tsilhqot’in Nation. After the decision was announced, Mandell Pinder LLP published a comprehensive case summary highlighting key aspects of the decision.
Through this decision, the SCC confirmed that the terra nullius (no one owned the land prior to Europeans asserting sovereignty) has never applied to Canada, affirmed the territorial nature of Aboriginal title, and reflected the legal test advanced by Canada and the provinces based on “small spots” or site-specific occupation.
The ruling overturned a prior ruling of the Court of Appeal that proof of Aboriginal title requires intensive use of definite tracts of land and it also granted a declaration that British Columbia breached its duty to consult the Tsilhqot’in with regard to its forestry authorizations. This case significantly alters the legal landscape in Canada relating to land and resource entitlements and their governance.
The SCC definitively concluded the trial judge was correct in finding the Tsilqot’in had established title to 1,750 square kilometres of land, located approximately 100 kilometres southwest of Williams Lake.
The Court reaffirmed and clarified the test it had previously established in Delgamuukw for proof of Aboriginal title, underscoring the three criteria of occupation: sufficiency, continuity (where present occupation is relied upon), and exclusivity were established by the evidence in this case.
The Court reasoned that Aboriginal title holders have the ‘right to the benefits associated with the land – to use it, enjoy it and profit from its economic development’ such that ‘the Crown does not retain a beneficial interest in Aboriginal title land.’
Expanding on its reasons in Delgamuukw, the SCC concluded Aboriginal title confers possession and ownership rights including:
- The right to decide how the land will be used,
- The right to the economic benefits of the land; and
- The right to pro-actively use and manage the land.
This case provides First Nations with significantly improved opportunities to advance their Aboriginal title and rights in a manner that reflects their vision, values and perspectives.
The SCC’s decision essentially requires that the Crown and industry meaningfully engage with Aboriginal title holders when proposing to make decisions or conduct business on their territories.”
As a result of this ruling, the FNTC has undertaken research to examine how First Nation taxation jurisdiction under the FMA can be expanded. The research will lead to an examination of how tax jurisdiction under the FMA could be applied off-reserve but within traditional territories.
The Court’s judgment has been described as a game changer and the implications of the decision to ongoing and future work of the FNTC is exciting.
In the News: How a B.C. native band went from poverty to propserity
The National Post features the Osoyoos Indian Band, “arguabley the most business-minded First Nation in Canada” and investigates the secret to their success.
The article looks into the various ventures and strategies of the Osoyoose Indian Band, including property taxation. “The band also asserted control over the taxation of non-native companies leasing land on the reserve—taxes formerly scooped by the province. It was a small initiative, but it added $750,000 in annual revenue.”
First Nations Expand Fiscal Powers
Two First Nations in British Columbia, Tsawout First Nation and Tk’emlύps te Secwépemc (TteS), have taken bold steps in addressing their capital infrastructure needs by becoming the first communities to develop a property tax borrowing law and development cost charges (DCC) law under the First Nations Fiscal Management Act (FMA).
Situated on Vancouver Island, near the City of Victoria, Tsawout First Nation first established its property tax system in 1994. In October 2013, Tsawout’s long term capital borrowing law was approved by the First Nations Tax Commission (FNTC). The law enables Tsawout to borrow $2.15M through the First Nations Finance Authority (FNFA), allowing for the completion of much needed upgrades to Tsawout’s sewage treatment plant.
According to Tsawout First Nation’s Finance/Comptroller Russell Harder, “using local revenues to support long term borrowing will help establish capacity in our system to meet the requirements of current, as well as future, economic development plans. This is a very important step in helping Tsawout expand the tax base for local revenues, which will create opportunities to complete other infrastructure projects needed by the First Nation.” Under the FMA, First Nations can use a portion of their annual property tax revenue to repay amounts borrowed through the First Nations Finance Authority. The term of the loan to Tsawout First Nation is for 30 years.
While borrowing addresses immediate needs, development cost charges are designed to meet future needs. Tk’emlύps te Secwépemc (formerly the Kamloops Indian Band) is located adjacent to the City of Kamloops. In January 2014, the First Nations Tax Commission approved the Tk’emlύps te Secwépemc Development Cost Charges Law. The Tk’emlύps te Secwépemc law is expected to play an important part in funding capital infrastructure enhancements over the long term. Capital projects include a highway traffic interchange and a water reservoir. Development cost charges laws made under the FMA charge a one-time tax on new developments, and revenue is used for specific projects identified in the community’s long term capital plan. Established in 2005, the FMA offers First Nations access to a greater array of fiscal tools to help spur economic growth through improved capital infrastructure. The laws enacted by Tsawout First Nation and Tk’emlύps te Secwépemc provide concrete examples of how the legislation supports First Nation innovation.
Songhees Wellness Centre: a Community’s Dream Come True
A shining example of how First Nations are learning to prosper with tax jurisdiction.
Thirty years ago the Wellness Centre was a community dream, eight years ago a Songhees Committee started the process of making the dream a reality, and on January 22, 2014, the Songhees Nation celebrated the grand opening of their long-awaited Centre. The Songhees Nation, located on southeastern Vancouver Island near the City of Victoria, had first conceived of building a gym to house after-school and evening activities for the youth.
In 2005 the Songhees Nation and the Government of Canada settled the Rail Spur Claim, and the Songhees Council was able to set aside funds to begin the process of planning for their gym.
At that time, a community committee was formed to research and plan the facility. The committee and the Council collected the ideas with the guideline “if we could have anything we want, what would it look like?”
Songhees has a limited land base and its government was operating out of a number of different buildings. The community wanted a facility where all of the programs and services could be housed in one location. They wanted a gathering place for all community members, from children to elders, as well as the ability to offer sports training, job training and arts and culture programs.
The Community came together and was very proud of the resulting plan. It included all of the aspects they felt the community required to thrive.
Songhees applied for government funding for the facility, and received only $1m out of the $24m required to build. Songhees began to think out of the box and, not wanting to diminish the community’s vision, came up with a strategy to fund the building on their own. Songhees implemented the First Nations Goods and Services Tax (FNGST) and entered into a revenue sharing agreement with Canada. That revenue stream, along with a lease agreement, was enough to securitize a long-term loan.
During this process, Songhees was working with the First Nations Tax Commission on implementing the First Nations Fiscal Management Act (FMA). In 2008, Songhees became the first First Nation in Canada to pass taxation and assessment laws under the FMA (they initially began collecting property tax under the Indian Act in 1995). Songhees is certified by the First Nations Financial Management Board, is a borrowing member of the First Nations Finance Authority as has passed a Financial Administration Law.
The Songhees Nation and its Wellness Centre is a shining example of how First Nations are learning to prosper outside of the Indian Act and government funding. Songhees credits the success to community involvement and support from the First Nation fiscal institutions.
Songhees invites those interested in learning more about the Centre and how they completed this project to contact them: https://www.songheesnation.ca/