Chief Commissioner Jules discusses the importance of First Nation jurisdiction with Radio New Zealand Host, Julian Wilcox.

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The Annual Report provides an update to First Nations, taxpayers and the federal government on the FNTC’s progress in achieving its vision and highlighting how our work improves First Nation communities and supports expanding First Nation tax jurisdiction.

Download the Annual report.

This first podcast episode introduces the history of pandemics and their impact on First Nation lives, communities, jurisdictions, and trajectories. First Nations Tax Commission (FNTC) Chief Commissioner C.T. Manny Jules discusses this history and his vision for change.

Chief Commissioner Jules has dedicated over 40 years of his life to public service in support of First Nations. He is a member of Tkemlups te Secwepemc and served as Chief for over 16 years. He was the driving force behind the First Nations Fiscal Management Act, passed by Parliament in 2005, creating the First Nations Tax Commission, where he currently serves as Chief Commissioner.

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This episode was recorded on June 3, 2020.

SHOW NOTES:

First Nations Tax Commission: www.fntc.ca
The mission of the FNTC is to help First Nation governments build and maintain fair and efficient property tax regimes and to ensure those First Nation communities, and their taxpayers alike, receive the maximum benefit from those systems.The FNTC is also about creating the legal, administrative and infrastructural framework necessary for markets to work on First Nation lands, creating a competitive First Nation investment climate, and using economic growth as the catalyst for greater First Nation self-reliance.

Tulo Centre of Indigenous Economics: www.tulo.ca
The Tulo Centre is a Canadian charitable organization dedicated to renewing Indigenous economics by providing applied programs to enhance the capacity of Indigenous communities.

Book Recommendation:
The Great Influenza: The Story of the Deadliest Pandemic in History. Written by John M. Barry:

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Intro and outro song: John Jules

Cover artwork: Chief Commissioner Jules

The First Nations Gazette is pleased to announce the launch of its redesigned website. Today marks the twenty-third anniversary of the First Nations Gazette (FNG). First Nation governments have been pushing forward and gaining access to more jurisdictions and powers. As their jurisdictions and powers grow, so do their responsibilities, including transparency for their members and providing taxpayers with access to the laws and by-laws that affect them. The FNG has firmly established itself as the leading source for First Nation legislation in Canada.

FNG’s success and longevity is, in part, due to its recognition that First Nations want to ensure there is a reliable and easily accessible source of legal information available. This has led to many of FNG’s technical innovations over the years. The redesign announced today includes a fresh and streamlined look with an enhanced search system to help visitors quickly and easily find the information they need.

“We are committed to innovate and evolve along with First Nations who are pushing forward, expanding jurisdictions. The FNG is a fundamental and useful tool that is a part of this process, supporting the governance of First Nation laws.” said Chief Commissioner C.T. (Manny) Jules.

The new searchable database is built on Lexum’s powerful Decisia and Qweri platforms which enables improved speed and provides a new and easier to use search interface that includes full-text searching and a new and flexible advanced search with user-centric features such as auto-completion of queries and highlighting of search terms. A new mailing list and RSS and JSON feeds will allow users to be notified when new notices, laws, by-laws, codes, and other enactments are published.

The FNG is a free online service operated by the First Nations Tax Commission. It provides public access to First Nation notices, First Nation laws and by-laws, land codes and other First Nation enactments. More than 300 First Nations currently use the FNG to post laws, by-laws, and notices. With a searchable database that currently houses more than 8,000 items, the FNG has been the legal voice of First Nations in Canada since its official launch on June 21, 1997.

Visit the website: www.fng.ca

 Tk’emlúps te Secwépemc, British Columbia – June 21, 2020

In response to the needs of First Nations and taxpayers alike during the COVID-19 Pandemic, the FNTC has been working hard to ensure all First Nations have the flexibility needed to administer their tax systems while rapidly responding to the ongoing pandemic.

Effective May 21, 2020, the Commission approved the COVID-19 Pandemic Emergency Response Standards, 2020. These Standards amend several Commission Standards in response to the pandemic.

FMA First Nations

Facilitating Council Meetings Held by Videoconference or Teleconference

The Commission has amended Section 11 of the Standards for the Submission of Information Required under Section 8 of the Act, 2018 to make it easier to submit laws when council approved the law during a teleconference or videoconference.

When council meets by teleconference or videoconference, a First Nation may not able to submit an originally signed and dated law after the meeting. Under the revised standards, a certification letter may be provided as evidence that a law was duly enacted by a quorum of Council, and a certificate may be attached to the front of the law. The certification letter confirms a law was approved by Council, at a duly convened meeting conducted via teleconference or videoconference, with quorum present throughout. The certificate confirms that the document provided is a complete version of the duly enacted law.

FNTC has also developed an alternative enactment clause for use in the Annual Laws and Local Revenue Laws, which reflects the format of the meeting and specifies that a quorum of Council was present. For example:

THIS LAW IS HEREBY DULY ENACTED by the Council at a duly called and conducted Council meeting conducted by [videoconference OR teleconference] on ______________, 2020, at which the required quorum of __ councillors was present throughout.

Instructions for submitting an certified Local Revenue Law to the FNTC and copies of the FNTC Sample Certification Letter and Certificate can be obtained by contacting Tracey Simon, FMA Registrar at tsimon@fntc.ca.

FMA Registry

FNTC requires original laws be submitted to the Commission and placed in the Registry. We will remain flexible regarding the submission of original signed laws. We request all First Nations submit their duly enacted originally signed laws at their earliest convenience once it is safe to do so.

Open Houses and Public Meeting Required by the Standards May Be Held Remotely in 2020

We also understand that certain notification requirements, such as hosting open houses, public meetings, and taxpayer meetings are not currently safe. We have amended the Standards respecting Notices relating to Local Revenue Laws, 2018 to enable these notification requirements to be conducted via teleconference or videoconference during the 2020 year.

Enabling Rate Relief in 2020

For First Nations using CPI to set their rates, section 7 of the Standards for First Nation Annual Tax Rates Laws, 2017 has been amended. First Nations may provide tax relief by lowering their rates in 2020, and then setting their 2021 rates as though the 2020 rates had increased by CPI.

For those First Nations that typically set their rates using reference jurisdiction tax rates, section 8 of the Standards for First Nation Annual Tax Rates Laws, 2017 has been amended to enable First Nations to reduce their rates in 2020 to provide tax relief, while returning to reference jurisdiction rate setting for the 2021 year.

Enabling Zero-Interest Reserve Fund Borrowing

To stabilize annual local revenues and permit local service provision to remain unhindered, subsection 7.2 of the Standards for First Nation Property Taxation Laws, 2016 and section 8 of the Standards for First Nation Expenditure Laws, 2017 have been amended. A First Nation needing money to provide local services may borrow from a reserve fund, interest-free, for a maximum of 5 years. This change would require amending the property taxation law to enable the borrowing.

Amending Laws – Requesting Exemptions to Notice Periods and Notification Requirements

First Nations interested in implementing a mitigation measure or amending their property taxation law should contact their FNTC tax advisor, as amendments to property taxation laws are subject to the notification requirements pursuant to sections 6 and 8 of the FMA. To enable an expedient response by First Nation governments, the Commission will consider requests for exemptions from these requirements. FNTC has developed sample exemption request letters to support COVID-related amendments without requiring a First Nation to adhere to the 30-day notification period.

Proposed Federal Mitigation Support

The FNTC continues to await the development and implementation of a federal mitigation support program. In anticipation of an announcement by the federal government, the Commission has amended section 2 of the Standards for First Nation Expenditure Laws, 2017. A First Nation’s annual budget would be required to set out as revenues, any monies received through a federal tax deferral program. These monies would then be allocated as an expenditure in their annual expenditure law.

s. 83 First Nations

Facilitating Council Meetings Held by Videoconference or Teleconference

Many First Nation Councils are holding meetings by videoconference or teleconference. This may impede Council from submitting an originally signed and dated by-law after the meeting. FNTC has developed a by-law approval certification letter, which may be provided as evidence that a by-law was duly enacted by a quorum of council.  We have also developed a certificate to attach to the front of the by-law, which confirms that the document provided is a complete version of the duly enacted by-law.

FNTC has also developed an alternative enactment clause for use in the Annual By-laws and Local Revenue By-Laws, which reflects the format of the meeting and specifies that a quorum of Council was present. For example:

THIS BY-LAW IS HEREBY DULY ENACTED by the Council at a duly called and conducted Council meeting conducted by [videoconference OR teleconference] on ______________, 2020, at which the required quorum of __ councillors was present throughout.

Instructions for submitting a certified Local Revenue By-law to the FNTC, copies of the FNTC Sample Certification Letter and the Certificate can be obtained by contacting Lilian Richards, S. 83 Registrar and Records Manager at lrichards@fntc.ca.

s. 83 Registry

FNTC requires original by-laws be submitted to the Commission and placed in the Registry. We will continue to be flexible regarding by-law submission, and request all First Nations submit their duly enacted originally signed by-laws once it is safe to do so.

Mitigation Measures

Many First Nations are considering providing taxpayer relief through mitigation measures such as deferrals, discounts, rate reductions and grants. If your First Nation wishes to discuss developing a mitigation measure, please contact your FNTC Advisor. Some measures, such as delayed tax notices may be implemented administratively. However, some measures may require amendments to property taxation by-laws.

Requesting Exemptions to Notice Periods and Notification Requirements

Amendments to property taxation by-laws are subject to notification requirements. In supporting First Nations to respond swiftly, the Commission will consider requests for exemption from the notification period. FNTC has developed a sample notification exemption request letter to support COVID-related amendments without the 30-day notification period.

The FNTC staff are working remotely and continue to provide technical assistance. Should you have any questions or concerns please contact your FNTC advisor. We are here to help.