TABLE OF PROVISIONSAN ACT TO PROVIDE FOR REAL PROPERTY TAXATION POWERS OF FIRST NATIONS, TO CREATE A FIRST NATIONS TAX COMMISSION, FIRST NATIONS FINANCIAL MANAGEMENT BOARD, FIRST NATIONS FINANCE AUTHORITY AND FIRST NATIONS STATISTICAL INSTITUTE AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTSPreambleSHORT TITLE1. Short titleINTERPRETATION2. DefinitionsABORIGINAL RIGHTS3. Aboriginal and treaty rightsPART 1FIRST NATIONS FISCAL POWERS4. Financial administration laws5. Local revenue laws6. Notice of proposed laws7. Further representations8. Information accompanying property taxation law9. Financial administration laws10. Annual rate and expenditure laws11. No repeal by borrowing members12. Legal capacity of first nations13. Local revenue account14. Audit15. Non-application of certain provisionsPART 2FIRST NATIONS TAX COMMISSIONInterpretation16. DefinitionsEstablishment and Organization of Commission17. Commission18. When agent of Her Majesty19. Appointment of Chief Commissioner20. Appointment of commissioners21. Status22. Reappointment23. Remuneration24. Chief Commissioner — functions25. Deputy Chief Commissioner — functions26. Head office27. Rules of procedure28. StaffPurposes29. MandateFunctions and Powers30. Powers31. Local revenue law review32. Restrictions33. Review on request34. First Nations GazetteStandards and Procedures35. StandardsRegulations36. RegulationsPART 3FIRST NATIONS FINANCIAL MANAGEMENT BOARDInterpretation37. Definition of “Board”Establishment and Organization of Board38. Establishment39. Not agent of Her Majesty40. Appointment of Chairperson41. Appointment of additional directors42. Election of Vice-Chairperson43. Reappointment44. Status45. Remuneration46. Rules of procedure47. Head office48. StaffPurposes49. MandateFunctions and Powers50. Review of financial management system51. Required intervention52. Imposed co-management53. Third-party management54. Required informationStandards and Procedures55. StandardsRegulations56. RegulationsPART 4FIRST NATIONS FINANCE AUTHORITYInterpretation57. DefinitionsEstablishment and Organization of Authority58. Establishment59. Membership60. Not agent of Her Majesty61. Board of Directors62. Function of Deputy Chairperson63. Term of office64. Quorum65. Majority vote66. Canada Corporations Act67. Remuneration of directors68. Duty of care69. President70. Annual general meeting71. By-laws72. Head office73. Annual budgetPurposes74. MandateFunctions and Powers75. Powers of board of directors76. Application to become borrowing member77. Ceasing to be a borrowing member78. Priority79. Limitations — infrastructure loans80. Restriction on financing81. Limitations — short-term loans82. Sinking fund83. Surpluses84. Debt reserve fund85. Credit enhancement fund86. Default by first nation87. Short-term pooled investment fundsGeneral88. Annual reportRegulations89. RegulationsPART 5FIRST NATIONS STATISTICAL INSTITUTEInterpretation90. DefinitionsEstablishment and Organization of Institute91. Institute92. Crown Corporation93. Not an agent of Her Majesty94. Board of directors95. Appointment of Chairperson96. Appointment of other directors97. Staggered terms98. Status99. Election of Vice-Chairperson100. Reappointment101. Head office102. First Nations Chief Statistician103. Oath of officePurposes104. MandatePowers105. General powers106. Sharing of information107. Federal dataGeneral108. Protection of information109. Information privileged110. Powers of Statistics CanadaOffences111. Offence112. Secret informationRegulations113. RegulationsPART 6FINANCIAL MANAGEMENT AND CONTROL114. Definitions115. Exclusion from public service116. Financial year117. Expenditure of revenues118. Corporate plans119. Books and systems120. Annual auditor’s report121. Special examination122. Report123. Examiner124. Consultation with Auditor General125. Right to information126. Restriction127. Qualified privilege128. Audit committee129. Disclosure of material developments130. Annual report131. Annual meetingPART 7PROVISIONS OF GENERAL APPLICATIONGeneral132. Conflict of interest133. Liability of Her Majesty134. No appropriation135. No compensation136. Limit of liability137. Limit of liability138. Conflict with other laws139. Official languagesRegulations140. Regulations141. Regulations142. RegulationsPART 8TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, COORDINATING AMENDMENTS AND COMING INTO FORCETransitional Provisions143. ITAB employees144. Continuation of directors145. Continuation of existing by-laws146. [Deleted]147. Review and evaluationConsequential Amendments148-149. Access to Information Act150. Financial Administration Act151-152. Indian Act153. Privacy Act153.1 Westbank First Nation Self-Government ActCoordinating Amendments154. 2003, c. 22Coming into Force155. Order in councilSCHEDULE