First Nations Fiscal Management Act

Whereas the Government of Canada is committed to responding to, to the extent of its authority, Call to Action 44 in the Final Report of the Truth and Reconciliation Commission of Canada and implementing the United Nations Declaration on the Rights of Indigenous Peoples, including Articles 3 to 5, 20, 21 and 23 as they relate to the pursuit of economic growth in Indigenous communities and to economic reconciliation;Whereas early contact Indigenous peoples had innovative economic and trade systems supported by public infrastructure, tax systems, sharing practices and the development of trading languages to enable commerce across linguistically diverse regions;Whereas Indigenous languages have words for taxes and sharing, including the word “taksis” in the Chinook trading language;Whereas the Government of Canada has adopted a policy recognizing the inherent right of self-government as an Aboriginal right and providing for the negotiation of self-government;Whereas this Act is not intended to define the nature and scope of any right of self-government or to prejudge the outcome of any self-government negotiation;Whereas First Nations governments led an initiative in 1988 to amend the Indian Act in order to recognize their jurisdiction over real property taxation;Whereas First Nations leaders led an initiative that resulted in the development of legislation that would enable First Nations to better exercise their jurisdiction with respect to taxation, financial administration and the provision of services on reserve lands and to participate in pooled debenture borrowing;Whereas economic development through the application of local revenues and other revenues to support borrowing on capital markets for the development of public infrastructure is available to other governments in Canada;Whereas local revenue systems on reserves should recognize both the interests of on-reserve taxpayers and the rights of members of First Nations communities;And whereas First Nations and the Government of Canada recognize the benefits of establishing Indigenous institutions as part of a comprehensive fiscal framework;NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Interpretation

Part 1 · First Nations Fiscal Powers

Part 2 · First Nations Tax Commission

Part 3 · First Nations Financial Management Board

Part 4 · First Nations Finance Authority

Part 5 · Payment of Moneys

Part 5.1 · First Nations Powers Respecting Services

Part 5.2 · First Nations Infrastructure Institute

Part 6 · Financial Management and Control

Part 7 · Provisions of General Application

Part 8 · Transitional Provisions, Consequential Amendments, Coordinating Amendments and Coming into Force

(Subsections 2(1) and (3))

AamjiwnaangAbegweitAbénakis of Wôlinak First NationAcadiaAcho Dene Koe First NationAdams Lake Indian BandAhousaht First NationAhtahkakoop Cree NationAitchelitz First Nation?Akisq’nuk First NationAlgonquins of Barriere LakeAlgonquins of Pikwakanagan First NationAnimakee Wa Zhing #37 First NationAnimbiigoo Zaagi’igan AnishinaabekAnishnaabeg of NaongashiingAnnapolis Valley First Nation?Aq’amAtikameksheng AnishnawbekAtikamekw of Opitciwan First NationAtikamekw of Wemotaci First NationAttawapiskatBatchewana First NationBeardy’s and OkemasisBear River First NationBeausoleil First NationBeaver Lake Cree NationBeecher BayBehdzi Ahda″ First NationBerens RiverBig GrassyBig Island Lake Cree NationBigstone Cree NationBiinjitiwaabik Zaaging Anishinaabek First NationBinche Whut'enBingwi Neyaashi AnishinaabekBlack River First NationBonaparte First NationBrokenhead Ojibway NationBrunswick House First NationBuctouche Mic Mac BandBuffalo Point First NationCaldwell First NationCampbell River Indian BandCanoe Lake Cree First NationCarry the KettleCat Lake First NationCayoose Creek Indian BandChapleau Cree First NationChawathil First NationCheamCheslatta Carrier NationChippewas of Georgina Island First NationChippewas of Kettle and Stony Point First NationChippewas of Rama First NationChippewas of the Thames First NationCold Lake First NationsColdwater Indian BandConseil de la Première Nation AbitibiwinniConstance LakeCook’s FerryCote First NationCowichanCross Lake Band of IndiansCumberland House Cree NationCurve Lake First NationDakota PlainsDakota TipiDoig River First NationDouglasDriftpile Cree NationEagle Lake First NationEbb and FlowEel River Bar First NationEhattesahtElsipogtog First NationEnglish River First NationEnoch Cree Nation #440Esdilagh First NationEskasoniEsk’etemcEsquimalt NationFisher RiverFlying Dust First NationFort McKay First NationFort McMurray #468 First NationFort Nelson First NationFort WilliamFox LakeFrog Lake First NationGambler First NationGarden Hill First NationGarden River First NationGeorge Gordon First NationGitanmaaxGitanyowGitga’at First NationGitsegukla First NationGitwangak First NationGitxaala NationGlen VowellGlooscap First NationGwa’sala-’Nakwaxda’xw NationsGwichya Gwich'inHagwilget Village CouncilHaisla NationHalalt First NationHalfway River First NationHeiltsukHenvey Inlet First NationHigh Bar First NationHomalco First NationHupacasath First NationIndian Island First NationInnue EssipitBande des Innus de PessamitInnu Takuaikan Uashat mak Mani-utenamInuvik Native BandIskatewizaagegan #39 Independent First NationIskutJean Marie River First NationKahkewistahaw First NationKanaka BarK’atlodeeche First NationKatzie First NationKawacatoose First NationKebaowek First NationKehewin Cree NationThe Key First NationKingfisherKingsclear First NationKinistin Saulteaux NationKispiox First NationKitigan Zibi AnishinabegKitselas First NationKitsumkalumKlahoose First NationK’ómoks First NationKwadachaKwantlen First NationKwaw-Kwaw-Apilt First NationKwikwetlem First NationLac des Mille Lacs First NationLac La Ronge Indian BandLac Seul First NationLake Babine NationLake Manitoba First NationLake St. MartinLax Kw’alaamsLennox Island First NationLeq’á:mel First NationLheidli T’ennehLhtako Dene NationLiard First NationLiidlii Kue First NationLil’wat NationListuguj Mi’gmaq GovernmentLittle Grand RapidsLittle Red River Cree NationLittle SaskatchewanLittle Shuswap Lake Indian BandLong Plain First NationLong Point First NationLoon River CreeLouis Bull TribeLower Kootenay Indian BandLower Nicola Indian BandLower SimilkameenLubicon LakeLyacksonLyttonMadawaska Maliseet First NationMakwa Sahgaiehcan First NationMalahat NationMarcel Colomb First NationMartin FallsMatsqui First NationM’Chigeeng First NationMcLeod Lake Indian BandMembertou First NationMetepenagiag Mi’kmaq NationMetlakatla First NationMiawpukek First NationLa Nation Micmac de GespegMicmacs of GesgapegiagMikisew Cree First NationMillbrook BandMisipawistik Cree NationMississaugaMississaugas of Scugog Island First NationMississaugas of the CreditMistawasis NêhiyawakMitaanjigamiing First NationMohawks of the Bay of QuinteMontagnais de Pakua ShipiMontana First NationMoosominMosquito, Grizzly Bear’s Head, Lean Man First NationsMunsee-Delaware First NationMushuau Innu First NationMuskeg Lake Cree Nation #102Muskoday First NationMuskowekwanMusqueamNadleh Whut’en BandNahanni ButteNak’azdli Whut’enNamgis First NationNanoose First NationNaotkamegwanning First NationNation Anishnabe du Lac SimonNation Huronne WendatNatoaganegNazko First NationNee-Tahi-BuhnNeskonlith Indian BandNetmizaaggamig NishnaabegNiisaachewan Anishinaabe NationNipissing First NationNisichawayasihk Cree NationNooaitchNorthwest Angle No.33Norway House Cree NationN’QuatquaOcean Man First NationOchapowaceO’ChieseOdanakOjibway Nation of SaugeenOkanese First NationOld Massett Village CouncilOne Arrow First NationOnion Lake Cree NationOpaskwayak Cree NationOromocto First NationOsoyoos Indian BandPabineauPacheedaht First NationPaqtnkek Mi’kmaw NationPauingassi First NationPaul First NationPauquachinPeepeekisis Cree Nation No. 81PeguisPekuakamiulnuatsh First NationPelican LakePenticton Indian BandPeter Ballantyne Cree NationPeters First NationPheasant Rump NakotaPiapot First NationPictou Landing First NationPiikani NationPinaymootang First NationPine CreekPopkum First NationPoplar River First NationPotlotek First NationPoundmakerProphet River First NationQalipu Mi’kmaq First NationQualicum First NationQuatsinoRainy River First NationsRed Pheasant Cree NationRed Sucker Lake First NationRolling River First NationRoseau River Anishinabe First Nation GovernmentSagamok AnishnawbekSaik’uz First NationSaint Mary’sSalt River First Nation #195Sandy Bay Ojibway First NationSapotaweyak Cree NationSaugeenSaulteau First NationsSaulteaux First NationSeabird Island BandSemiahmoo First NationSerpent River First NationShackan First NationShawanaga First NationSheguiandah First NationSheshatshiu Innu First NationSheshegwaning First NationShoal Lake No. 40 First NationShuswap First NationShxwhá:y Village First NationShxw’ow’hamel First NationSiksika NationSimpcw First NationSipekne’katikSkatin NationsSkawahlook First NationSkeetchestn Indian BandSkidegate First NationSkin Tyee NationSkowkale First NationSkownan First NationSkwahSliammon First NationSnuneymuxw First NationSonghees NationSoowahlieSplatsinSpuzzumSq’éwletsSquamish NationSquiala First NationStanding Buffalo Dakota NationStar Blanket Cree NationStellat’en First NationStoney NationSts’ailesStswecem’c Xgat’tem First NationSt. Theresa PointSturgeon Lake First NationStz’uminus First NationSucker CreekSumas First NationSunchild First NationSwan Lake First NationSwan River First NationSweetgrassTahltanTakla NationTaku River Tlingit First NationTataskweyak Cree NationTaykwa Tagamou NationTeetl’it Gwich’in Band CouncilTemagami First NationThunderchild First NationTimiskaming First NationT’it’q’etTk’emlúps te SecwépemcTla-o-qui-aht First NationsTl'azt'en NationTl’etinqox GovernmentTobique First NationTsal’alhTsawout First NationTsay Keh Dene NationTseshahtTseycum First NationTŝideldel First NationTs'il Kaz KohTs’kw’aylaxw First NationTsleil-Waututh NationT’Sou-ke First NationTsq’escen’ First NationTs’uubaa-asatxTsuut’ina NationTzeachten First NationUlkatchoUpper Nicola Indian BandWagmatcook First NationWahgoshig First NationWahnapitae First NationWalpole IslandWasagamack First NationWasauksing First NationWashagamis BayWaterhen LakeWaywayseecappo First Nation Treaty 4-1874Webequie First NationWe’koqma’q First NationWest Moberly First NationsWet’suwet’en First NationWe Wai Kai NationWhispering Pines/Clinton Indian BandWhite Bear First NationWhitefish LakeWhitefish River First NationWikwemikongWilliams Lake First NationWitset First NationW̱JOȽEȽPWolastoqiyik (Malecite) Wahsipekuk First NationWolf LakeWoodstock First NationWuikinuxv NationWunnuminWuskwi Sipihk First NationXatśūll First NationXaxli’pYakweakwioose First NationYale First NationYaq̓it ʔa·knuqⱡi’itYekooche First NationYellowknives Dene First NationYellow Quill BandYork Factory First NationZagimē Anishinabēk