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Bill C-19

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RECOMMENDATION

Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled ``An 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 Acts''.

SUMMARY

This enactment strengthens first nations' real property tax regimes and creates a first nation bond financing regime, and creates four institutions to support these regimes, to promote first nations' economic development and to strengthen first nations' statistical capacity.

EXPLANATORY NOTES

First Nations Land Management Act

Clause 147: Subsection 15(1) reads as follows:

15. (1) A land code comes into force and has the force of law on the day it is certified or on any other later date that may be specified in or under the land code and judicial notice shall thereafter be taken of the land code in any proceedings.

Indian Act

Clause 148: Section 4.1 reads as follows:

4.1 A reference to an Indian in any of the following provisions shall be deemed to include a reference to any person whose name is entered in a Band List and who is entitled to have it entered therein: the definitions ``band'', ``Indian moneys'' and ``mentally incompetent Indian'' in section 2, subsections 4(2) and (3) and 18(2), sections 20 and 22 to 25, subsections 31(1) and (3) and 35(4), sections 51, 52, 52.2 and 52.3, subsections 58(3) and 61(1), sections 63 and 65, subsections 66(2) and 70(1) and (4), section 71, paragraphs 73(g) and (h), subsection 74(4), section 84, paragraph 87(1)(a), section 88, subsection 89(1) and paragraph 107(b).

Clause 149 : The relevant portion of subsection 73(1) reads as follows:

73. (1) The Governor in Council may make regulations

    . . .

    (m) for empowering and authorizing the council of a band to borrow money for band projects or housing purposes and providing for the making of loans out of moneys so borrowed to members of the band for housing purposes.

Clause 150: Sections 83 and 84 read as follows:

83. (1) Without prejudice to the powers conferred by section 81, the council of a band may, subject to the approval of the Minister, make by-laws for any or all of the following purposes, namely,

    (a) subject to subsections (2) and (3), taxation for local purposes of land, or interests in land, in the reserve, including rights to occupy, possess or use land in the reserve;

    (a.1) the licensing of businesses, callings, trades and occupations;

    (b) the appropriation and expenditure of moneys of the band to defray band expenses;

    (c) the appointment of officials to conduct the business of the council, prescribing their duties and providing for their remuneration out of any moneys raised pursuant to paragraph (a);

    (d) the payment of remuneration, in such amount as may be approved by the Minister, to chiefs and councillors, out of any moneys raised pursuant to paragraph (a);

    (e) the enforcement of payment of amounts that are payable pursuant to this section, including arrears and interest;

    (e.1) the imposition and recovery of interest on amounts that are payable pursuant to this section, where those amounts are not paid before they are due, and the calculation of that interest;

    (f) the raising of money from band members to support band projects; and

    (g) with respect to any matter arising out of or ancillary to the exercise of powers under this section.

(2) An expenditure made out of moneys raised pursuant to subsection (1) must be so made under the authority of a by-law of the council of the band.

(3) A by-law made under paragraph (1)(a) must provide an appeal procedure in respect of assessments made for the purposes of taxation under that paragraph.

(4) The Minister may approve the whole or a part only of a by-law made under subsection (1).

(5) The Governor in Council may make regulations respecting the exercise of the by-law making powers of bands under this section.

(6) A by-law made under this section remains in force only to the extent that it is consistent with the regulations made under subsection (5).

84. Where a tax that is imposed on an Indian by or under the authority of a by-law made under section 83 is not paid in accordance with the by-law, the Minister may pay the amount owing together with an amount equal to one-half of one per cent thereof out of moneys payable out of the funds of the band to the Indian.

Clause 151: The relevant portion of subsection 87(1) reads as follows:

87. (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely,

Clause 152: Section 88 reads as follows:

88. Subject to the terms of any treaty and any other Act of Parliament, all laws of general application from time to time in force in any province are applicable to and in respect of Indians in the province, except to the extent that those laws are inconsistent with this Act or any order, rule, regulation or by-law made thereunder, and except to the extent that those laws make provision for any matter for which provision is made by or under this Act.

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