Contents
Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to section 33, paragraph 36(1)(b) and subsection 36(3) of the First Nations Fiscal and Statistical Management Act, hereby makes the annexed First Nations Tax Commission Review Procedures Regulations.note
Interpretation
1Definitions#
The following definitions apply in these Regulations.
Act means the First Nations Fiscal Management Act. (Loi)
business day means a day other than a Saturday or holiday. (jour ouvrable)
intervenor means a person or organization added as an intervenor under section 14. (intervenant)
Delegation to Panel
Delivery and Filing of Documents
4Methods of delivery#
(1)Delivery of a document may be made personally or by sending it by registered mail, fax or e-mail.
(2)Personal delivery of a document is made
(a)in the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence;
(b)in the case of a First Nation, by leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the First Nation, or with the First Nation’s legal counsel; and
(c)in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of its head office or one of its branch offices, or with an officer or director of the corporation or the corporation’s legal counsel.
(3)Subject to subsection (4), a document shall be considered to have been delivered
(a)if delivered personally, on the day on which personal delivery is made;
(b)if sent by registered mail, on the fifth day after it is mailed;
(c)if sent by fax, on the day indicated on the confirmation of transmission; and
(d)if sent by e-mail, on the day indicated in the electronic confirmation that the e-mail has been opened.
(4)Documents filed with the Commission are considered to have been delivered on the date stamped by the Commission under subsection 5(2) or (3).
note
5Filing with Commission#
(1)A document related to a review is filed with the Commission when it is delivered to its head office at the address indicated on the Commission’s website.
(2)Subject to subsection (3), each document filed with the Commission shall be stamped with the date on which it was delivered.
(3)A document filed with the Commission on a day that is not a business day or after 17:00 local time on a business day shall be stamped as having been delivered on the next business day.
note
6Delivery of copies#
When a document is filed with the Commission, the Commission shall deliver a copy of it to all parties and intervenors.
Reviews Under Subsection 33(1) of the Act
Procedure
8Filing a request for review#
(1)A request for review shall set out
(b)an address for the delivery of documents, if different from the address of the applicant or representative;
(c)the name of the First Nation, and the title of any local revenue law, in respect of which the request for review is made;
(d)the grounds for the request for review;
(e)a concise statement of the facts and any law on which the applicant intends to rely;
(f)the remedy sought;
(h)if the review is requested on an expedited basis, the reasons for the urgency.
note
9Deficient request#
If a request for review does not contain the information required under section 8, the Commission shall
(a)identify what information is missing; and
10Reply#
(2)A reply to a request for review shall identify the request for review to which the reply relates and set out
(a)the name, address and telephone number, and any available fax number and e-mail address, of the First Nation and of any representative acting on behalf of the First Nation;
(b)an address for the delivery of documents, if different from the address of the First Nation or its representative;
(c)an outline of the position the First Nation takes in response to the request for review;
(d)an admission or denial of each allegation of fact contained in the request for review;
(e)a concise statement of any additional facts and any law on which the First Nation intends to rely;
(f)any other information that the First Nation believes the Commission requires in order to conduct the review; and
(g)if the review is requested on an expedited basis, the reasons for the urgency.
note
12Filing of response#
(2)A response to the First Nation’s reply shall identify the request for review to which the response relates and admit or deny any additional statements of fact contained in the reply.
note
13Affected persons#
Within 10 business days after the filing of a request for review that meets the requirements of section 8, the Commission shall
(a)publish a notice of the review on an Internet site maintained by the Commission; and
note
14Adding intervenor#
(1)Any person or organization may apply to the Commission to be added as an intervenor
(a)if a hearing is to be held, at any time before the hearing begins; and
(b)in any other case, at any time before a decision on the review is rendered.
(2)On receipt of an application under subsection (1), the Commission may
(a)add the person or organization as an intervenor;
(b)direct the person or organization to provide the Commission with additional information in support of the application; or
(c)reject the application.
(3)If the First Nations Financial Management Board makes an application in accordance with subsection (1), the Commission shall add the Board as an intervenor for the purpose of making representations as to the impact of any requested remedy.
(4)An intervenor may make written submissions and, if a hearing is being held, oral argument to the Commission.
15Delivery of documents#
On adding a person or organization as an intervenor, the Commission shall deliver to the person or organization copies of the request for review, any reply filed under section 10 and any response filed under section 12.
16Statutory declarations#
(1)The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a request for review or reply that have not been admitted.
18Evidence and information#
In conducting a review, the Commission may
(a)accept evidence that is not given on oath or evidence that would not ordinarily be admissible in a court of law;
(c)direct that written submissions be filed.
Settlement
22Informal resolution#
(2)The Commission may recommend to the parties that the request for review be referred to formal mediation, in which case the Commission shall provide to the parties a roster of mediators who are independent of the Commission.
Hearings
25Directed hearing#
(1)The Commission may at any time direct that a hearing be held in respect of a request for review.
(2)If the Commission directs that a hearing be held, the Commission shall fix the time, date and place for the hearing and deliver a notice of the hearing to all parties and intervenors.
26Conduct of hearings#
(1)The Commission may direct that a brief written summary of the submissions of any party or intervenor be filed in advance of a hearing.
(2)With the agreement of the parties, the Commission may
(a)proceed on the basis of an agreed statement of facts; or
(b)limit the number of witnesses to be called at a hearing.
(3)The Commission may hear oral evidence or oral submissions by teleconference.
(4)The Commission may adjourn a hearing for any time and on any terms that it considers appropriate.
27Failure to attend#
If a party or intervenor who has been given notice of a hearing in accordance with subsection 25(2) fails to attend, the Commission may proceed with the hearing and complete its review in the absence of that party or intervenor.
28Subpoenas#
(1)A party may, at any time before the conclusion of a hearing, request the Commission to apply to a justice of the peace for a subpoena compelling a person to appear before the Commission to give evidence and to bring any documents specified in the subpoena.
(2)The Commission shall pay travel expenses, in the amount set out in Tariff A of the Federal Courts Rules, to every person compelled by subpoena to appear before it.
29Pre-hearing conferences#
(1)If a hearing is to be held, a pre-hearing conference between the parties shall be scheduled by the Commission to
(a)direct the pre-hearing production of documents by a party;
(b)determine whether a subpoena will be required in respect of any person who may be required as a witness;
(c)direct a party to provide further information regarding its position;
(d)develop an agreed statement of facts or obtain admissions that might facilitate the hearing;
(e)attempt to simplify the matters in dispute between the parties, including the resolution of some or all of them;
(f)determine the conduct of the hearing, including the order in which the parties will proceed, the number and identity of witnesses and the estimated time required; or
(g)decide any other matter that may aid in securing a just, expeditious or inexpensive disposition of the review.
(3)A pre-hearing conference may be conducted by a single Commissioner or an employee of the Commission.
30Examination outside hearing#
(1)At the request of a party, the Commission may consent to the examination of a person outside a hearing, having regard to
(a)the expected absence of the person at the time of the hearing;
(b)the age or any illness or infirmity of the person;
(c)the distance the person resides from the place where the hearing will be held; and
(d)the expense of having the person attend the hearing.
(2)In giving its consent under subsection (1), the Commission shall give directions regarding the time, place and manner of the examination, the notice to be given to the person being examined and to the other parties, the attendance of any other witnesses and the production of any requested documents or other material.
(3)Other parties may cross-examine any person examined outside a hearing.
(4)A party submitting transcribed evidence shall provide a copy of the transcript, at its own expense, to the Commission and to all other parties.
31Adverse witnesses#
(2)If the other party is a corporation, it shall provide as a witness an officer or director of the corporation who has knowledge of the facts in issue.
(3)If the other party is a First Nation, it shall provide as a witness the person who administers the taxes of the First Nation or another person who has knowledge of the facts in issue.
note
Compliance and Costs
33Time periods variable#
The Commission may, on the application of a party, extend or shorten any period provided for in these Regulations.
Decisions
36Decisions of the Commission#
(1)All decisions and orders of the Commission in a review shall be issued in written form and shall be accompanied by written reasons.
(2)A decision or order of the Commission, and the accompanying reasons, shall be published in the First Nations Gazette or on an Internet site maintained by the Commission.
(3)The Commission shall provide a copy of each decision, order and accompanying reasons to all parties and intervenors and make copies of them available for inspection by the public at its offices.
(4)An order made under paragraph 33(3)(a) of the Act shall set out the period within which the First Nation shall implement the required remedy.
note
Reviews Under Subsection 33(2) of the Act
37Notice of review#
(2)The notice of review shall
(b)if the Commission is of the opinion that the First Nation has unfairly or improperly applied a law, identify the law in question and the reason that the Commission believes it has been unfairly or improperly applied.
note
38Reply by First Nation#
(1)A First Nation that receives a notice of review may file a reply within 10 business days after delivery of the notice.
(2)A reply to a notice of review shall identify the notice to which the reply relates and set out
(a)the name, address and telephone number, and any available fax number and e-mail address, of the First Nation and of any representative acting on behalf of the First Nation;
(b)an address for delivery of documents, if different from the address of the First Nation or its representative;
(c)an outline of the position that the First Nation takes in response to the allegations set out in the notice;
(d)an admission or denial of each allegation of fact contained in the notice;
(e)a concise statement of any additional facts and any law on which the First Nation intends to rely; and
(f)any other information that the First Nation believes the Commission requires in order to conduct the review.
(3)If a First Nation fails to file a reply, the Commission may proceed with the review.
note
39Statutory declarations#
(1)The Commission may require confirmation, by way of a statutory declaration, of any facts alleged in a reply that have not been admitted.
(2)A party who has submitted a statutory declaration shall make the deponent of the declaration available for cross-examination by the Commission on the content of the declaration.
40Evidence and information#
In conducting a review, the Commission may
(a)accept evidence that is not given on oath or evidence that would not ordinarily be admissible in a court of law;
(c)direct that written submissions be filed.
41Adding intervenor#
(1)Any person or organization may apply to the Commission to be added as an intervenor
(a)if a hearing is to be held, at any time before the hearing begins; and
(b)in any other case, at any time before the decision on the review is rendered.
(2)On receipt of an application under subsection (1), the Commission may
(a)add the person or organization as an intervenor;
(b)direct the person or organization to provide the Commission with additional information in support of the application; or
(c)reject the application.
(3)If the First Nations Financial Management Board makes an application in accordance with subsection (1), the Commission shall add the Board as an intervenor for the purpose of making representations as to the impact of any potential remedy.
42Hearing#
(1)The Commission may at any time direct that a review be set down for a hearing and, at the request of the First Nation, shall hold a hearing.
(2)Section 20, subsection 25(2) and sections 26, 27 and 33 to 36 apply, with any modifications that are necessary, to a hearing directed under subsection (1).
note
Coming into Force
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.