Bill C-45: An Act to amend the First Nations Fiscal Management Act, to make consequential amendments to other Acts, and to make a clarification relating to another Act

2005, c. 9; 2012, c. 19, s. 658 First Nations Fiscal Management Act 2012, c. 19, s. 656 1 The long title of the First Nations Fiscal Management Act is replaced by the following: An Act to provide for powers of First Nations respecting taxation, financial administration and the provision of services on reserve lands, to facilitate First Nations’ access to financing secured by local revenues or other revenues, to establish a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute and to make consequential amendments to other Acts 2012, c. 19, s. 657; 2018, c. 27, ss. 413(a)(E) and 414(b)(E) 2 The preamble to the Act is replaced by the following: Preamble 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; 2018, c. 27, par. 414(c)(E) 3 (1) The definition third-party management in subsection 2(1) of the English version of the Act is repealed. (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: First Nations Infrastructure Institute  means the institute established under subsection 102(1). ( Institut des infrastructures des premières nations ) (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: intermediate account  means an account established by a First Nation in which other revenues to be used for financing under this Act are deposited and out of which the First Nations Finance Authority is authorized to transfer such revenues to a secured revenues trust account. ( compte intermédiaire ) other revenues  means (a) tax revenues and fees imposed or collected by a First Nation under a law or agreement, other than (i) local revenues, and (ii) revenues from taxes administered by His Majesty in right of Canada on the First Nation’s behalf, including under the First Nations Goods and Services Tax Act , unless an agreement between them specifically permits the use of the revenues as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied; (b) royalties payable to a First Nation under the Framework Agreement , as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act , or under the First Nations Oil and Gas and Moneys Management Act ; (c) royalties payable to His Majesty in right of Canada under the Indian Act or the Indian Oil and Gas Act on behalf of a First Nation that has assumed control of its moneys under the First Nations Oil and Gas and Moneys Management Act ; (d) revenues that are from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Indian Act and that a First Nation has assumed control of under the First Nations Oil and Gas and Moneys Management Act ; (e) revenues from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Framework Agreement , as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act ; (f) revenues otherwise payable to a First Nation under any agreement with a person other than His Majesty in right of Canada — with the exception of revenues collected by His Majesty in right of Canada on the First Nation’s behalf unless an agreement between them specifically permits their use as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied; (g) revenues, other than local revenues, received by a First Nation from businesses wholly or partly owned by it, including dividends from shares owned by it; (h) transfers from a provincial, regional, municipal or local government to a First Nation; (i) transfers from His Majesty in right of Canada to a First Nation if the agreement governing the transfer specifically permits the use of the transfer as security for a loan referred to in paragraph 74(b) and if any other applicable conditions are satisfied; (j) interest earned by a First Nation on deposits, investments or loans, other than interest held by His Majesty in right of Canada on the First Nation’s behalf; and (k) revenues prescribed by regulation. ( autres recettes ) secured revenues trust account  means an account established by the First Nations Finance Authority and a First Nation in which other revenues to be used for financing under this Act are maintained. ( compte de recettes en fiducie garanti ) (4) Section 2 of the Act is amended by adding the following after subsection (2): Extended meaning of “borrowing member” (2.1) For the purpose of sections 57, 59, 74, 77, 78, 83 and 84 and paragraph 89(c), borrowing member also means an Indigenous group, other than a band named in the schedule, or an organization referred to in paragraph 50.1(1)(e) that has been accepted as a borrowing member under a regulation made under section 141 or 141.1. Extended meaning of “borrowing member” — section 61 (2.2) For the purpose of section 61, borrowing member also means an Indigenous group, other than a band named in the schedule, that has been accepted as a borrowing member under a regulation made under section 141. (5) Section 2 of the Act is amended by adding the following after subsection (3): Regulations (3.1) The Governor in Council may make regulations prescribing anything that is to be prescribed under paragraph (k) of the definition other revenues . 2018, c. 27, s. 414(E) 4 Section 4 of the Act is replaced by the following: Financial administration laws 4 The council of a First Nation may not make a law under paragraph 5(1)(d) or 8.1(1)(a) until the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)(a) and that law has been approved by the First Nations Financial Management Board. 2018, c. 27, s. 386(1) 5 (1) The portion of subsection 5(1) of the Act before paragraph (a) is replaced by the following: Local revenue laws 5 (1) Subject to sections 4 and 6 and any regulations made under paragraph 36(1)(d), the council of a First Nation may make laws (2) Paragraph 5(1)(d) of the Act is replaced by the following: (d) respecting the borrowing of money from the First Nations Finance Authority that is secured by local revenues, including any authorization to enter into a particular borrowing agreement with that Authority; 2015, c. 36, s. 178(2) (3) The portion of paragraph 5(1)(e) of the Act before subparagraph (i) is replaced by the following: (e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1), including (4) Paragraph 5(1)(g) of the English version of the Act is replaced by the following: (g) delegating to the First Nations Financial Management Board any of the council’s other powers that are required to give effect to a co-management arrangement entered into under section 52 or to give effect to third-party management under section 53. (5) Section 5 of the Act is amended by adding the following after subsection (4): Application to competent court (5) The First Nation may apply to a court of competent jurisdiction for an order directing the person or entity named in the application to comply with a local revenue law, such as by (a) refraining from doing anything that, in the opinion of the court, constitutes or is directed toward the contravention of that law; or (b) doing anything that, in the opinion of the court, may prevent the contravention of that law. Collection — competent court (6) The First Nation may commence a proceeding in a court of competent jurisdiction to collect an amount owing to the First Nation under a local revenue law. Enforcement — Framework Agreement on First Nation Land Management Act (6.1) If a First Nation has adopted a land code as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act or the council of a First Nation has enacted a First Nation law as defined in subsection 2(1) of that Act, the First Nation may use any enforcement measure — other than a measure for the investigation or prosecution of an offence punishable on summary conviction referred to in paragraph 19.1(a) of the Framework Agreement , as defined in subsection 2(1) of that Act — that is provided for in that land code or First Nation law to enforce a local revenue law. 6 The Act is amended by adding the following after section 8: Other revenues laws 8.1 (1) The council of a First Nation may make laws (a) respecting the borrowing from the First Nations Finance Authority of money that is secured by other revenues, including any authorization to enter into a particular borrowing agreement with that Authority; (b) delegating to any person or body any of the council’s powers to make laws under paragraph (a); and (c) delegating to the First Nations Financial Management Board any of the council’s other powers that are required to give effect to a co-management arrangement entered into under section 52.1 or to give effect to third-party management under section 53.1. Coming into force (2) A law made under subsection (1) comes into force on the later of (a) the day of coming into force set out in the law, and (b) the day after the day on which it is made. Judicial notice (3) In any proceedings, judicial notice may be taken of laws made under subsection (1). Statutory Instruments Act (4) The Statutory Instruments Act does not apply in respect of laws made under subsection (1). Publication (5) The First Nation shall publish all laws made under paragraphs (1)(b) and (c) in the First Nations Gazette . 2018, c. 27, par. 414(h)(E) 7 The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: Financial administration laws 9 (1) The council of a First Nation may make laws 2015, c. 36, s. 183 8 (1) The portion of subsection 11(1) of the Act before paragraph (b) is replaced by the following: No repeal by borrowing members 11 (1) A borrowing member with an unpaid loan secured by local revenues shall not repeal a property taxation law or a law made under paragraph 5(1)(a.1) unless (a) the revenues raised under that law, if any, are not being used as security for any loan obtained from the First Nations Finance Authority and the repeal of that law would not adversely affect the member’s obligations to the First Nations Finance Authority; or (2) Subsections 11(2) and (3) of the Act are replaced by the following: Priority to Authority (2) A law made under paragraph 5(1)(b) by a borrowing member with an unpaid loan secured by local revenues shall not authorize the expenditure of local revenues unless the borrowing member’s budget provides for the payment of all amounts payable to the First Nations Finance Authority during the budget period. Financial commitment (3) A borrowing member with an unpaid loan secured by local revenues shall, in every year, reserve the local revenues that are required to ensure that all amounts authorized to be paid to the First Nations Finance Authority in the year with respect to that loan are actually paid in that year. 2018, c. 27, par. 414(m)(E) 9 Section 15 of the Act is replaced by the following: Reporting of other revenues 14. 1 If a First Nation is using other revenues as security for a loan from the First Nations Finance Authority, the First Nation shall account for all of its other revenues — including other revenues that have not been used as security for the loan — separately from its other moneys, and shall provide that accounting information to the Authority and the First Nations Financial Management Board on request. Non-application of certain provisions 15 Paragraphs 83(1)(a) and (b) to (g) and section 84 of the Indian Act do not apply to a First Nation and any regulations made under paragraph 73(1)(m) of that Act do not apply to a First Nation in respect of the borrowing of money under a law made under paragraph 5(1)(d) or 8.1(1)(a). 10 The definition taxpayer in section 16 of the Act is replaced by the following: taxpayer  means a person paying taxes or fees under a law made under paragraph 5(1)(a) or (a.1). ( contribuable ) 2018, c. 27, par. 414(n)(E) 11 Subsection 20(5) of the Act is replaced by the following: Qualifications (5) The Commission shall be composed of individuals from across Canada, including members of First Nations, who are committed to the development of First Nations local revenue systems and who have the experience or capacity to enable the Commission to fulfil its mandate. 12 Subsection 23(2) of the English version of the Act is replaced by the following: Expenses (2) The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence. 2018, c. 27, par. 414(o)(E) 13 Paragraphs 29(a) to (i) of the Act are replaced by the following: (a) support and protect the integrity of First Nations local revenue systems and promote common approaches to those systems as part of the Canadian fiscal framework; (b) support and promote the reconciliation, in First Nations local revenue systems, of the interests of taxpayers with the responsibilities of councils to govern the affairs of First Nations; (c) support and promote positive relationships between First Nations and taxpayers, including through the provision of support services for the resolution of disputes related to First Nations local revenue systems; (d) assist First Nations in the exercise of their jurisdiction over local revenues; (e) develop and deliver, and provide support for the development and delivery of, training and education services — and conduct research — respecting the implementation and administration of First Nations local revenue systems, respecting First Nations economic growth and respecting the evolution of local revenue systems; (f) assist First Nations in growing their economies and increasing their local revenues; (g) promote transparency of First Nations local revenue systems and understanding of those systems by members of First Nations, taxpayers and the public; (h) conduct research and provide advice and information to the Government of Canada, including the Minister, regarding the future development and implementation of frameworks to support First Nations in exercising their jurisdiction over local revenues; (i) conduct research, analyze information and provide advice to support the development, implementation and administration of First Nations local revenue systems; (j) collaborate with First Nations, Indigenous institutions and organizations and all levels of government to strengthen First Nations economies and support the development of legal and administrative frameworks to promote the evolution of their jurisdiction over local revenues; (k) support the negotiation, development and implementation of agreements related to First Nations local revenue systems; (l) provide services to any Indigenous group named in the schedule to any regulation made under section 141; and (m) collect data, publish statistical information and conduct research and analysis on matters related to the purposes set out in the other paragraphs of this section. 2018, c. 27, s. 394(1) 14 (1) The portion of subsection 32(1) of the Act before paragraph (a) is replaced by the following: Restrictions 32 (1) The Commission shall not approve a law made under paragraph 5(1)(d) with respect to a loan referred to in paragraph 74(a) unless 2018, c. 27, par. 414(p)(E) (2) Paragraph 32(1)(b) of the Act is replaced by the following: (b) the First Nation has sufficient unutilized borrowing capacity in respect of that loan. 2018, c. 27, s. 394(2) (3) The portion of subsection 32(2) of the Act before paragraph (a) is replaced by the following: Copy and certificate (2) On approving a law made by a First Nation under paragraph 5(1)(d) with respect to a loan referred to in paragraph 74(a), the Commission shall provide the First Nations Finance Authority with 2018, c. 27, s. 394(3) (4) Subsection 32(3) of the Act is replaced by the following: Notice of judicial review (3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of an approved law referred to in subsection (2), the Commission shall without delay inform the First Nations Finance Authority of those proceedings. 2018, c. 27, par. 414(q)(E) 15 (1) Paragraph 33(1)(a) of the Act is replaced by the following: (a) is of the opinion that the First Nation has not complied with this Part or a regulation made under this Part or, with respect to local revenues, Part 1 or a regulation made under that Part or that a local revenue law has been unfairly or improperly applied, 2018, c. 27, par. 414(q)(E) (2) Subsection 33(2) of the Act is replaced by the following: Independent review (2) If the Commission is of the opinion that a First Nation has not complied with this Part or a regulation made under this Part or, with respect to local revenues, Part 1 or a regulation made under that Part or that a local revenue law has been unfairly or improperly applied, it shall conduct a review of the matter in accordance with the regulations. 2018, c. 27, par. 414(q)(E) (3) The portion of subsection 33(3) of the Act before paragraph (a) is replaced by the following: Remedying the situation (3) If, after conducting a review, the Commission considers that a First Nation has not complied with this Part or a regulation made under this Part or, with respect to local revenues, Part 1 or a regulation made under that Part or that a local revenue law has been unfairly or improperly applied, the Commission 2018, c. 27, par. 414(q)(E) (4) Paragraph 33(3)(b) of the Act is replaced by the following: (b) may, if the First Nation does not remedy the situation within the time set out in the order, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on the First Nation under section 52 or assume third-party management under section 53 to remedy the situation. 16 The Act is amended by adding the following after section 35: Data Collection, Analysis and Publication Functions and powers 35.1 (1) The Commission may, on matters within the scope of its purposes, collect, analyze, abstract and publish data for statistical purposes. No identifying information (2) The Commission shall ensure that no First Nation, entity, including an entity referred to in subsection 50.1(1), or individual can reasonably be identified, whether directly or indirectly, by any means, from any information that the Commission makes publicly available under subsection (1). Exception (3) The Commission is not required to comply with subsection (2) if the information is already in the public domain or the First Nation, entity or individual to whom it relates consents to being identified. Information sharing agreements 35. 2 The Commission may enter into agreements with a First Nation, entity, including an entity referred to in subsection 50.1(1), or individual or any level of government concerning the sharing of information for research, analysis and publication purposes. 17 (1) Section 41 of the Act is amended by adding the following after subsection (1): Indigenous directors (1.1) The Governor in Council shall endeavour to ensure that the majority of the directors are Indigenous. 2018, c. 27, par. 414(t)(E) (2) Subsection 41(4) of the Act is replaced by the following: Qualifications (4) The board of directors shall be composed of individuals from across Canada, including members of First Nations, who are committed to the strengthening of the financial management of First Nations or of entities referred to in paragraphs 50.1(1)(a) to (c) and who have the experience or capacity to enable the Board to fulfil its mandate. 18 Section 44 of the Act is replaced by the following: Status 44 The Chairperson shall hold office on a full-time basis and the other directors shall hold office on a part-time basis. 19 Subsection 45(2) of the Act is replaced by the following: Expenses (2) The Chairperson shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other directors shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence. 2018, c. 27, par. 414(u)(E) 20 (1) Paragraphs 49(a) to (c) of the Act are replaced by the following: (a) assist First Nations and entities referred to in subsection 50.1(1) in developing the capacity to meet their financial management requirements; (a.1) assist First Nations and entities referred to in subsection 50.1(1) in developing and implementing laws and by-laws respecting financial administration; (b) assist First Nations and entities referred to in paragraphs 50.1(1)(a) to (c) in their dealings with different levels of governments respecting financial management, including matters of accountability and shared fiscal responsibility; (c) assist First Nations and entities referred to in paragraphs 50.1(1)(a) to (c) in the development, implementation and improvement of financial relationships with financial institutions, business partners and different levels of governments, to enable the economic and social development of First Nations and of those entities; 2018, c. 27, par. 414(u)(E) (2) Paragraphs 49(g) to (i) of the Act are replaced by the following: (g) provide monitoring and reporting services respecting financial management systems and financial performance; (g.1) provide First Nations and entities referred to in subsection 50.1(1) with monitoring and reporting services respecting the implementation of laws and by-laws respecting financial administration and the compliance of those laws and by-laws with applicable standards; (h) provide services respecting the co-management and third-party management of local revenues and other revenues; (i) provide advice, policy research and review and evaluative services on the development of fiscal arrangements between different levels of governments and First Nations, as well as on the development of fiscal arrangements between different levels of governments and entities referred to in paragraphs 50.1(1)(a) to (c); (j) develop, implement, test and evaluate, as well as conduct research with respect to, proposals and pilot projects related to the purposes set out in the other paragraphs of this section; (k) assist First Nations, entities referred to in subsection 50.1(1), other levels of government and public and private organizations in the development and implementation of fiscal and economic proposals that contribute to responding to the Truth and Reconciliation Commission of Canada’s Calls to Action and to implementing the United Nations Declaration on the Rights of Indigenous Peoples; and (l) collect data, publish statistical information and conduct research and analysis on matters related to the purposes set out in the other paragraphs of this section. 21 The Act is amended by adding the following after section 50: Review and monitoring 50.01 (1) On the request of a First Nation or under the terms of an agreement between a First Nation and any level of government, the Board may review or monitor (a) the implementation of laws of the First Nation respecting financial administration; (b) the compliance of those laws with the standards established under paragraph 55(1)(a); and (c) the First Nation’s compliance with the standards established under paragraph 55(1)(c) or (d). Report (2) On completion of a review, or from time to time while carrying out monitoring, the Board shall provide to the First Nation a report setting out its findings and any recommendations. Procedures (3) The Board may establish procedures respecting (a) the requests for review and monitoring referred to in subsection (1); (b) the review and monitoring referred to in subsection (1); and (c) the reports referred to in subsection (2). Statutory Instruments Act (4) The Statutory Instruments Act does not apply in respect of procedures established under subsection (3). 2018, c. 27, s. 398 22 (1) Paragraphs 50.1(1)(c) and (d) of the English version of the Act are replaced by the following: (c) an Indigenous group that is a party to a treaty, land claims agreement or self-government agreement with Canada or with a province, or an entity established under, or as a result of, such a treaty or agreement; (d) an entity — owned or controlled by one or more First Nations or entities referred to in paragraph (a), (b) or (c) — whose mandate is primarily to promote the well-being or advancement of Indigenous people; or 2018, c. 27, s. 398 (2) Paragraph 50.1(1)(e) of the Act is replaced by the following: (e) a not-for-profit organization established to provide public services to Indigenous groups or Indigenous persons, including services with respect to social welfare, infrastructure, housing, recreational or cultural activities, health or education. 23 The Act is amended by adding the following after section 50.1: Review and monitoring 50.2 (1) On the request of an entity referred to in subsection 50.1(1) or under the terms of an agreement between such an entity and any level of government, the Board may review or monitor (a) the implementation of laws or by-laws made by the entity respecting financial administration; (b) the compliance of those laws or by-laws with the standards established under paragraph 50.1(3)(b); and (c) the entity’s compliance with the standards established under paragraph 50.1(3)(a). Report (2) On completion of a review, or from time to time while carrying out monitoring, the Board shall provide to the entity a report setting out its findings and any recommendations. Procedures (3) The Board may establish procedures respecting (a) the requests for review and monitoring referred to in subsection (1); (b) the review and monitoring referred to in subsection (1); and (c) the reports referred to in subsection (2). Statutory Instruments Act (4) The Statutory Instruments Act does not apply in respect of procedures established under subsection (3). 2018, c. 27, par. 414(v)(E) 24 Section 51 of the Act is replaced by the following: Required intervention — local revenues 51 (1) On receipt of a notice from the First Nations Tax Commission under paragraph 33(3)(b) or from the First Nations Finance Authority under subsection 86(4), the Board shall either require the First Nation to enter into a co-management arrangement in accordance with section 52 or assume third-party management in accordance with section 53, as the Board sees fit. Required intervention — other revenues (2) On receipt of a notice from the First Nations Finance Authority under subsection 86(5), the Board shall either require the First Nation to enter into a co-management arrangement in accordance with section 52.1 or assume third-party management in accordance with section 53.1, as the Board sees fit. 2018, c. 27, par. 414(v)(E) 25 (1) Subsection 52(1) of the Act is replaced by the following: Imposed co-management — local revenues 52 (1) The Board may, on giving notice to the council of a First Nation, require the First Nation to enter into a co-management arrangement in respect of the First Nation’s local revenues, including its local revenue account, (a) if, in the opinion of the Board, there is a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by local revenues; or (b) if the Board has received a notice under paragraph 33(3)(b) or subsection 86(4). 2018, c. 27, par. 414(v)(E) (2) The portion of subsection 52(2) of the Act before paragraph (e) is replaced by the following: Powers (2) Under the co-management arrangement, the Board may (a) recommend amendments to a law of the First Nation made under any of paragraphs 5(1)(a) to (f) or subsection 9(1); (b) recommend changes to the First Nation’s expenditures or budgets with respect to its local revenues; (c) recommend improvements to the First Nation’s financial management system with respect to its local revenues; (d) recommend changes to the delivery of programs and services paid for out of the First Nation’s local revenues; 2018, c. 27, par. 414(v)(E) (3) Paragraph 52(2)(f) of the Act is replaced by the following: (f) with respect to local revenues, exercise any powers delegated to the Board under a law of the First Nation or under an agreement between the First Nation and the Board or the First Nation and the First Nations Finance Authority. 2018, c. 27, par. 414(v)(E) (4) The portion of subsection 52(3) of the Act before paragraph (d) is replaced by the following: Termination by Board (3) The Board may terminate the co-management arrangement on giving notice to the council of the First Nation that the Board is of the opinion that (a) there is no longer a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by local revenues; (b) in the case of a First Nation that was in default of a payment obligation to the First Nations Finance Authority relating to a loan secured by local revenues, the First Nation has remedied the default; (c) the co-management arrangement is no longer required; or 2018, c. 27, par. 414(v)(E) (5) Subsection 52(5) of the Act is replaced by the following: Notice (5) The Board shall advise the First Nations Finance Authority and the First Nations Tax Commission of the commencement or termination of the co-management arrangement. 26 The Act is amended by adding the following after section 52: Imposed co-management — other revenues 52.1 (1) The Board may, on giving notice to the council of a First Nation, require the First Nation to enter into a co-management arrangement in respect of the First Nation’s other revenues, including those that have not been used as security for a loan from the First Nations Finance Authority, (a) if, in the opinion of the Board, there is a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by other revenues; or (b) if the Board has received a notice under subsection 86(5). Powers (2) Under the co-management arrangement, the Board may (a) recommend amendments to a law of the First Nation made under any of paragraphs 8.1(1)(a) or (b) or subsection 9(1); (b) recommend changes to the First Nation’s expenditures or budgets with respect to its other revenues; (c) recommend improvements to the First Nation’s financial management system with respect to its other revenues; (d) recommend changes to the delivery of programs and services that are paid for out of the First Nation’s other revenues; (e) order that expenditures of other revenues of the First Nation be approved by, or paid with cheques co-signed by, a manager appointed by the Board; and (f) with respect to other revenues, exercise any powers delegated to the Board under a law of the First Nation or under an agreement between the First Nation and the Board or the First Nation and the First Nations Finance Authority. Termination by Board (3) The Board may terminate the co-management arrangement on giving notice to the council of the First Nation that the Board is of the opinion that (a) there is no longer a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by other revenues; (b) in the case of a First Nation that was in default of a payment obligation to the First Nations Finance Authority relating to a loan secured by other revenues, the First Nation has remedied the default; (c) the co-management arrangement is no longer required; or (d) third-party management of the First Nation’s other revenues is required. Opinion final (4) An opinion given by the Board under this section is final and conclusive and is not subject to appeal. Notice (5) The Board shall advise the First Nations Finance Authority and the First Nations Tax Commission of the commencement or termination of the co-management arrangement. 2018, c. 27, par. 414(w)(E) 27 (1) Subsection 53(1) of the Act is replaced by the following: Third-party management — local revenues 53 (1) The Board may, on giving notice to the council of a First Nation and to the Minister, assume management of the First Nation’s local revenues, including its local revenue account, (a) if, in the opinion of the Board, the co-management arrangement entered into under section 52 has not been effective; (b) if, in the opinion of the Board, there is a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by local revenues; or (c) if the Board has received a notice under paragraph 33(3)(b) or subsection 86(4). 2018, c. 27, par. 414(w)(E) (2) The portion of subsection 53(2) of the English version of the Act before paragraph (a) is replaced by the following: Powers (2) If the Board assumes third-party management of the local revenues of a First Nation, the Board has the exclusive authority to (3) Subparagraph 53(2)(b)(i) of the Act is replaced by the following: (i) with respect to local revenues, exercise any powers and fulfil any obligations of the council under this Act, including under the regulations made under this Act, or under any laws made under paragraphs 5(1)(a) to (e) and 9(1)(a), (4) Subparagraph 53(2)(b)(iv) of the Act is replaced by the following: (iv) provide for the delivery of programs and services that are paid for out of the First Nation’s local revenues, manage assets related to those programs and services and enter into or terminate agreements in respect of those programs, services and assets; 2018, c. 27, s. 399 (5) Paragraph 53(2)(d) of the Act is replaced by the following: (d) with respect to local revenues, exercise any powers or fulfil any obligations delegated to the Board under a law of the First Nation or an agreement between the First Nation and the Board or between the First Nation and the First Nations Finance Authority. (6) Section 53 of the Act is amended by adding the following after subsection (5): Board not agent or mandatary (5.1) For greater certainty, the Board is not an agent or mandatary of the First Nations Finance Authority or the First Nations Tax Commission while exercising its exclusive authority under subsection (2). 2018, c. 27, par. 414(w)(E) (7) Subsection 53(6) of the Act is replaced by the following: Termination by Board (6) The Board may terminate third-party management of a First Nation’s local revenues, on giving notice to the council of the First Nation, if (a) it is of the opinion that there is no longer a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by local revenues and the Authority consents to the termination in writing; (b) in the case of a First Nation that was in default of an obligation to the First Nations Finance Authority relating to a loan secured by local revenues, it is of the opinion that the First Nation has remedied the default and the Authority consents to the termination in writing; (c) it is of the opinion that the situation for which third-party management of the First Nation’s local revenues was required has been remedied; or (d) in the case of third-party management that was assumed by the Board following receipt of a notice under subsection 86(4), the First Nations Finance Authority has, in writing, requested the termination and stated its reasons for the request. 28 The Act is amended by adding the following after section 53: Third-party management — other revenues 53.1 (1) The Board may, on giving notice to the council of a First Nation and to the Minister, assume management of the First Nation’s other revenues, including those that have not been used as security for a loan from the First Nations Finance Authority, (a) if, in the opinion of the Board, the co-management arrangement entered into under section 52.1 has not been effective; (b) if, in the opinion of the Board, there is a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by other revenues; or (c) if the Board has received a notice under subsection 86(5). Powers (2) If the Board assumes third-party management of the other revenues of a First Nation, the Board has the exclusive authority to (a) subject to subsection (5), act in the place of the council of the First Nation to make laws under paragraphs 8.1(1)(a) and (b) and subsection 9(1); (b) act in the place of the council of the First Nation to (i) with respect to other revenues, exercise any powers and fulfil any obligations of the council under this Act, including under the regulations made under this Act, or under any laws made under paragraph 8.1(1)(a) or 9(1)(a), (ii) manage the First Nation’s other revenues, (iii) manage assets of the First Nation that are generating other revenues, including by exercising any powers of the council to terminate an agreement, or enter into a new agreement, in respect of those assets, (iv) undertake any necessary borrowing for the purpose of remedying the situation for which third-party management was required, and (v) provide for the delivery of programs and services that are paid for out of the First Nation’s other revenues, manage assets related to those programs and services and enter into or terminate agreements in respect of those programs, services and assets; and (c) with respect to other revenues, exercise any powers or fulfil any obligations delegated to the Board under a law of the First Nation or an agreement between the First Nation and the Board or between the First Nation and the First Nations Finance Authority. Scope of power (3) In exercising the authority referred to in subparagraph (2)(b)(ii), the Board may manage other revenues of a First Nation that were received before, or that are received after, the Board assumes management of the First Nation’s other revenues, including those that are comingled with other moneys of the First Nation. However, the Board may not manage the First Nation’s other revenues that are in a secured revenues trust account or an intermediate account. Board not agent or mandatary (4) For greater certainty, the Board is not an agent or mandatary of the First Nations Finance Authority while exercising its exclusive authority under subsection (2). Delegation — consent of council required (5) The Board shall not make a law under paragraph 8.1(1)(b) or 9(1)(b) that delegates a power to a person or body to whom a power was not delegated at the time the Board assumed third-party management of the other revenues of a First Nation, unless the council of the First Nation gives its consent. Prohibition (6) The council of a First Nation shall not, during the time that the Board assumes third-party management of the First Nation’s other revenues, repeal any law made under paragraph 8.1(1)(c). Review every six months (7) If the Board has assumed third-party management of a First Nation’s other revenues, it shall review the need for third-party management at least once every six months and advise the First Nations Finance Authority, the First Nations Tax Commission and the council of the First Nation of the results of its review. Termination by Board (8) The Board may terminate third-party management of a First Nation’s other revenues, on giving notice to the council of the First Nation, if (a) it is of the opinion that there is no longer a serious risk that the First Nation will default on an obligation to the First Nations Finance Authority relating to a loan secured by other revenues and the Authority consents to the termination in writing; (b) in the case of a First Nation that was in default of an obligation to the First Nations Finance Authority relating to a loan secured by other revenues, it is of the opinion that the First Nation has remedied the default and the Authority consents to the termination in writing; (c) it is of the opinion that the situation for which third-party management of the First Nation’s other revenues was required has been remedied; or (d) in the case of third-party management that was assumed by the Board following receipt of a notice under subsection 86(5), the First Nations Finance Authority has, in writing, requested the termination and stated its reasons for the request. Opinion final (9) An opinion given by the Board under this section is final and conclusive and is not subject to appeal. Notice (10) The Board shall advise the First Nations Finance Authority and First Nations Tax Commission of the assumption or termination of third-party management of a First Nation’s other revenues. 2018, c. 27, par. 414(x)(E) 29 Section 54 of the Act is replaced by the following: Required information 54 At the request of the Board, a First Nation shall provide to the Board any information about the First Nation’s financial management system and financial performance that the Board requires for a decision regarding a co-management arrangement or third-party management of the First Nation’s local revenues or other revenues. 2018, c. 27, par. 414(y)(E) 30 Paragraph 55(2)(c) of the Act is replaced by the following: (c) the implementation or termination of a co-management arrangement or third-party management of a First Nation’s local revenues or other revenues. 31 The Act is amended by adding the following after section 55: Data Collection, Analysis and Publication Functions and powers 55.1 (1) The Board may, on matters within the scope of its purposes, collect, analyze, abstract and publish data for statistical purposes. No identifying information (2) The Board shall ensure that no First Nation, entity, including an entity referred to in subsection 50.1(1), or individual can reasonably be identified, whether directly or indirectly, by any means, from any information that the Board makes publicly available under subsection (1). Exception (3) The Board is not required to comply with subsection (2) if the information is already in the public domain or the First Nation, entity or individual to whom it relates consents to being identified. Information sharing agreements 55. 2 The Board may enter into agreements with a First Nation, entity, including an entity referred to in subsection 50.1(1), or individual or any level of government concerning the sharing of information for research, analysis and publication purposes. 2018, c. 27, par. 414(z)(E) 32 (1) Paragraph 56(a) of the Act is replaced by the following: (a) respecting the implementation of a co-management arrangement or third-party management of a First Nation’s local revenues or other revenues, including the obligations of affected First Nations to provide access to financial records; and 2018, c. 27, par. 414(z)(E) (2) Paragraph 56(b) of the French version of the Act is replaced by the following: b) fixer les droits que peut imposer le Conseil relativement à la prestation de services, notamment les droits imposés aux premières nations pour les services de cogestion et de gestion, ainsi que les modalités de leur recouvrement. 2018, c. 27, s. 400 33 The portion of section 56.1 of the French version of the Act before paragraph (a) is replaced by the following: Règlements 56. 1 Le gouverneur en conseil peut, afin de donner à une entité visée à l’un des alinéas 50.1(1)a) à e) la possibilité d’obtenir les services du Conseil — autres que des services de cogestion et de gestion —, prendre les règlements qu’il estime nécessaires, et notamment : 34 The definitions long-term loan and short-term loan in section 57 of the Act are repealed. 2018, c. 27, s. 403(1) 35 (1) Subparagraphs 74(a)(i) to (iii) of the Act are replaced by the following: (i) loans that have terms of one year or longer to finance or refinance capital assets for the provision of local services on reserve lands, or (ii) loans that have terms of less than one year to meet cash-flow requirements for operating or capital purposes or to refinance a short-term debt incurred for capital purposes; (2) Paragraph 74(b) of the Act is replaced by the following: (b) secure for its borrowing members, through the use of other revenues prescribed by regulation, loans for any purpose prescribed by regulation; (3) Paragraph 74(b) of the Act is replaced by the following: (b) secure for its borrowing members, through the use of other revenues, loans for any purpose that promotes a First Nation’s economic or social development, including loans for (i) capital assets that are to be wholly or partly owned by the First Nation, including capital assets for the provision of services, housing, plants, machinery, roads and buildings, (ii) rolling stock that is to be wholly or partly owned by the First Nation, (iii) land that is to be wholly or partly owned by the First Nation, (iv) shares or any other ownership interest in a corporation whose purpose includes the ownership, operation, management or sale of the products of power generating facilities, waste or wastewater treatment facilities or other public service utilities or facilities, and (v) short-term financing to meet cash flow requirements for capital purposes or to refinance a short-term debt incurred for capital purposes; 2018, c. 27, par. 414(z.2)(E) (4) Paragraph 74(e) of the Act is replaced by the following: (e) provide advice regarding the development of financing mechanisms for First Nations. 2015, c. 36, s. 195; 2018, c. 27, par. 414(z.3)(E) 36 Section 77 of the Act is replaced by the following: Ceasing to be borrowing member 77 A borrowing member that has obtained a loan from the Authority may cease to be a borrowing member only with the consent of all other borrowing members. 2015, c. 36, s. 196; 2018, c. 27, s. 404(F) and par. 414(z.4)(E) 37 Subsection 78(1) of the Act is replaced by the following: Priority 78 (1) If a borrowing member is insolvent, the Authority has priority over all other creditors of the borrowing member for all moneys that are authorized or obligated to be paid to the Authority under a law made by the borrowing member, under this Act, including under the regulations, or under an agreement relating to borrowing from the Authority, but the priority is only in respect of any debt that arises on or after the day on which the borrowing member receives the initial disbursement of the first loan that it obtained from the Authority. 2018, s. 27, s. 405 38 (1) Section 79 of the Act is replaced by the following: Limitations — loans 79 The Authority shall not make a loan to a borrowing member unless the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)(d) in respect of that loan. (2) Section 79 of the Act is replaced by the following: Limitations — loans secured by property tax revenues 79 (1) The Authority shall not make a loan secured by property tax revenues to a borrowing member unless the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)(d) in respect of that loan. Limitations — loans secured by other revenues (2) The Authority shall not make a loan secured by other revenues to a borrowing member unless (a) the borrowing member has made a law under paragraph 8.1(1)(a) in respect of that loan and forwarded a copy of it to the Authority; (b) the Authority is satisfied that the borrowing member has the ability to repay the loan; (c) the borrowing member has obtained a certificate respecting financial performance from the First Nations Financial Management Board under subsection 50(3) and forwarded a copy of it to the Authority; (d) the borrowing member and the Authority have established a secured revenues trust account that is (i) managed by a third party approved by the Authority, and (ii) subject to terms that require the third party managing the account to periodically pay to the Authority the amounts required to be paid to it under the borrowing agreement with the borrowing member, at the times set out in that agreement, before paying any remaining amount to the borrowing member; and (e) the borrowing member has required the payers of the other revenues being used to secure the loan to deposit those other revenues into the secured revenues trust account or an intermediate account during the period of the loan. Maintenance of registry and publication 79. 1 The Authority shall maintain a registry of every law made under paragraph 8.1(1)(a) that is forwarded to it under paragraph 79(2)(a) and shall publish a copy of each law on an Internet website to be maintained by the Authority within 30 days after the day on which it is received. 2015, c. 36, s. 197 39 Sections 80 and 81 of the Act are replaced by the following: Restriction 80 A borrowing member that has obtained a loan from the Authority that is secured by property tax revenues and has a term of one year or longer shall not subsequently obtain such a loan from any other person as long as the loan from the Authority remains unpaid. Limitations — short-term loans 81 The Authority shall not make a loan that has a term of less than one year to a borrowing member for a purpose described in subparagraph 74(a)(ii) unless the loan is made in anticipation of local revenues set out in a law made by the borrowing member under paragraph 5(1)(b). 2015, c. 36, s. 199 40 (1) Subsection 84(1) of the Act is replaced by the following: Debt reserve fund 84 (1) The Authority shall establish a debt reserve fund to make payments or sinking fund contributions for which insufficient moneys are available from borrowing members. 2015, c. 36, s. 199 (2) Subsection 84(2) of the Act is replaced by the following: Provisioning of fund (2) Subject to a regulation that fixes different percentages for the purposes of this subsection, the Authority shall withhold — and deposit in the corresponding debt reserve fund — 5% of the amount of any loan to a borrowing member that is secured by property tax revenues and of any loan to a borrowing member that is secured by other revenues. (3) Subsections 84(2) to (6) of the Act are replaced by the following: Provisioning of fund (2) The Authority shall withhold — and deposit in the debt reserve fund — 5% of the amount of any loan. Percentage withheld may be reduced by board (2.1) However, the board of directors may, by resolution, reduce the percentage to be withheld from a loan under subsection (2) to a percentage that is not less than 1%, if the board of directors is satisfied that doing so would not have a negative impact on the Authority’s credit rating. Separate account (3) A separate account shall be kept for each security issued and for each borrowing member contributing to the debt reserve fund. Investments (4) The funds of the debt reserve fund may be invested only in securities, investments or deposits referred to in paragraph 82(3)(a), (c) or (d) that mature or are callable within five years, 25% of which must be callable within 90 days. Liability for shortfall (5) The following rules apply if payments from the debt reserve fund reduce its balance: (a) if the balance is reduced by less than 50% of an amount determined in any manner prescribed by regulation, the Authority may, in accordance with the regulations, require borrowing members with unpaid loans to pay without delay amounts sufficient to replenish the debt reserve fund; and (b) if the balance is reduced by 50% or more of an amount determined in any manner prescribed by regulation, the Authority shall, in accordance with the regulations, require borrowing members with unpaid loans to pay without delay amounts sufficient to replenish the debt reserve fund. Repayment (6) Money contributed by a borrowing member to the debt reserve fund, and any investment income received on it, that has not already been repaid to the borrowing member by the Authority shall be repaid when all obligations in respect of the security for which the money was contributed have been satisfied. 41 (1) Subsection 86(3) of the Act is replaced by the following: Report (3) On receipt of a notice referred to in paragraph (1)(b) in respect of a failure related to an obligation other than payment, the First Nations Financial Management Board shall advise the Authority in writing of its opinion on the reasons for the failure and recommend any intervention under section 52 or 53, in the case of an obligation relating to a loan secured by local revenues, or under section 52.1 or 53.1, in the case of an obligation relating to a loan secured by other revenues, that it considers appropriate. The Board must provide a copy of the report including its opinion and any recommendations to the First Nations Tax Commission. 2018, c.27, par. 414(z.5)(E) (2) Subsection 86(4) of the Act is replaced by the following: Required intervention (4) The Authority may, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on a borrowing member in respect of its local revenues or assume third-party management of its local revenues (a) if, with respect to a loan secured by local revenues, the borrowing member fails to make a payment to the Authority under a borrowing agreement with the Authority, or to pay a charge imposed by the Authority under this Part; or (b) if, with respect to a loan secured by local revenues, the Authority receives a report of the Board under subsection (3) in respect of the borrowing member. (3) Section 86 of the Act is amended by adding the following after subsection (4): Required intervention (5) The Authority may, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on a borrowing member in respect of its other revenues or assume third-party management of its other revenues (a) if, with respect to a loan secured by other revenues, the borrowing member fails to make a payment to the Authority under a borrowing agreement with the Authority, or to pay a charge imposed by the Authority under this Part; or (b) if, with respect to a loan secured by other revenues, the Authority receives a report of the Board under subsection (3) in respect of the borrowing member. Copy to Commission (6) The Authority must provide a copy of the notices referred to in subsections (4) and (5) to the First Nations Tax Commission. 2015, c. 36, s. 201 42 Paragraphs 89(a) and (b) of the Act are replaced by the following: (a) prescribing anything that is to be prescribed under subsection 82(1) and paragraphs 84(5)(a) and (b), 85(3)(c) and (4)(b) and 87(2)(f); and 43 The Act is amended by adding the following after section 95: PART 5. 1 First Nations Powers Respecting Services Definition of service 96 In this Part, service means a service provided on reserve lands by or on behalf of a First Nation, including in relation to the provision of water, wastewater management, drainage, waste management, animal control, recreation, transportation, telecommunications and energy. Laws respecting the provision of services 97 (1) The council of a First Nation may make laws respecting the provision of services and respecting infrastructure located on the First Nation’s reserve lands that is used in the provision of those services, including laws (a) regulating or prohibiting the provision of services; (b) imposing requirements and prohibitions with respect to infrastructure; and (c) respecting, subject to any conditions and procedures prescribed by regulation, the enforcement of laws made under this subsection, including by providing for measures to (i) require any person or entity to refrain from doing anything that constitutes or is directed toward the contravention of those laws, (ii) require any person or entity to do anything that may prevent or remedy the contravention of those laws, (iii) recover costs incurred by the First Nation in enforcing those laws and impose and recover interest and penalties with respect to those costs, (iv) create liens or, in Quebec, prior claims or legal hypothecs on reserve lands and on interests or rights in reserve lands, and (v) discontinue services. For greater certainty (2) For greater certainty, laws made under subsection (1) apply only on the reserve lands of the First Nation that made the laws. Non-compliance with measure (3) If a person or entity is not complying with a measure referred to in subparagraph (1)(c)(i) or (ii), the First Nation may take appropriate corrective measures at the expense of the person or entity. Application to competent court (4) The First Nation may apply to a court of competent jurisdiction for an order directing a person or entity named in the application to comply with a law made under subsection (1), such as by (a) refraining from doing anything that, in the opinion of the court, constitutes or is directed toward the contravention of that law; or (b) doing anything that, in the opinion of the court, may prevent the contravention of that law. Enforcement — Framework Agreement on First Nation Land Management Act (5) If a First Nation has adopted a land code as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act or the council of a First Nation has enacted a First Nation law as defined in subsection 2(1) of that Act, the First Nation may use any enforcement measure — other than a measure for the investigation or prosecution of an offence punishable on summary conviction referred to in paragraph 19.1(a) of the Framework Agreement , as defined in subsection 2(1) of that Act — that is provided for in that land code or First Nation law to enforce a law made under subsection (1). Regulations (6) The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the First Nations Infrastructure Institute, make regulations prescribing anything that is to be prescribed under paragraph (1)(c). Publication (7) The First Nation shall publish all laws made under subsection (1) in the First Nations Gazette and provide a copy of a law made under that subsection on request. Coming into force 98 A law made under subsection 97 (1) comes into force on the later of (a) the day of coming into force set out in the law, and (b) the day on which it is published in the First Nations Gazette . Judicial notice 99 In any proceedings, judicial notice may be taken of a law made under subsection 97 (1). Statutory Instruments Act 100 The Statutory Instruments Act does not apply in respect of a law made under subsection 97 (1). PART 5. 2 First Nations Infrastructure Institute Definition Definition of Institute 101 In this Part, Institute means the First Nations Infrastructure Institute. Establishment and Organization of Institute Establishment 102 (1) There is established an institute, to be known as the First Nations Infrastructure Institute, to be managed by a board of directors consisting of ten directors, including a Chairperson and Vice-Chairperson. Capacity, rights, powers and privileges (2) The Institute has the capacity, rights, powers and privileges of a natural person, including the capacity to (a) enter into contracts; (b) acquire, hold and dispose of property or an interest or right in property, or lease property; (c) raise, invest or borrow money; and (d) sue and be sued. Not agent of His Majesty 103 The Institute is not an agent of His Majesty in right of Canada. Appointment of first directors 104 On the recommendation of the Minister, the Governor in Council shall appoint the first ten directors of the board of directors, including a Chairperson, who are to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause. Appointment of subsequent directors — Governor in Council 105 (1) On the recommendation of the Minister, the Governor in Council shall appoint three directors, including a Chairperson, to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause. Committee to advise Minister (2) The Minister may establish a committee to advise the Minister on the appointment of directors, other than the Chairperson, under subsection (1). This committee is to include representation from the board of directors. Appointment of subsequent directors — prescribed bodies (3) One or more bodies prescribed by regulation shall, in accordance with any rules and procedures established by the board of directors and subject to subparagraph 113(b)(ii), appoint seven additional directors to hold office during good behaviour for a term not exceeding five years, subject to removal by the board under section 108. Qualifications 106 The board of directors shall be composed of individuals from across Canada, including members of First Nations, who are committed to improving infrastructure outcomes for First Nations and entities referred to in subsection 50.1(1) and who have the experience or capacity to enable the Institute to fulfil its mandate. Election of Vice-Chairperson 107 The board of directors shall elect a Vice-Chairperson from among the directors. Removal of directors 108 The board of directors may remove a director appointed under subsection 105(3) for cause at any time in accordance with the rules and procedures established under subparagraph 113(b)(i). Reappointment 109 (1) Directors may be reappointed for a second or subsequent term of office. Continuation in office (2) Despite subsections 105(1) and (3), an appointed director continues to hold office until they are reappointed or their successor is appointed. Status 110 The Chairperson shall hold office on a full-time basis and the other directors shall hold office on a part-time basis. Remuneration 111 (1) Directors shall be paid the remuneration determined by the Governor in Council. Expenses (2) The Chairperson shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other directors shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence. Chairperson — functions 112 (1) The Chairperson is the chief executive officer of the Institute and has supervision over, and direction of, the work and staff of the Institute. Interim Chairperson (2) In the event of the absence or incapacity of the Chairperson, the Vice-Chairperson shall assume the duties and functions of the Chairperson. Powers of the board 113 The board of directors may (a) make any rules and procedures that it considers necessary for the conduct of its meetings; and (b) in respect of a director referred to in subsection 105(3), (i) make any rules and procedures that it considers necessary for their appointment or removal, (ii) determine additional qualifications necessary for their particular appointment, and (iii) establish the length of their term, which shall not exceed five years. Head office 113. 1 The head office of the Institute shall be on reserve lands at a location determined by the board of directors. Staff 113.2 (1) The board of directors may (a) hire any staff that is necessary to conduct the work of the Institute; and (b) determine the duties of those persons and the conditions of their employment. Salaries and benefits (2) Persons hired under subsection (1) shall be paid the salary and benefits fixed by the board of directors. Purposes Mandate 113. 3 The purposes of the Institute are to (a) assist First Nations and entities referred to in subsection 50.1(1) in planning, developing, procuring, owning, managing, operating and maintaining infrastructure, including by providing review, analysis, assessment, certification and monitoring services; (b) assist First Nations in the exercise of their jurisdiction over the provision of services , as defined in section 96, and over infrastructure; (c) provide services or support the provision of services respecting asset management; (d) develop and deliver, and provide support for the development and delivery of, training and education services — and conduct research — respecting infrastructure and social, cultural, environmental, economic and fiscal sustainability; (e) support capacity development for infrastructure planning, development, procurement, management, operation, maintenance, funding and financing by First Nations and entities referred to in subsection 50.1(1); (f) advance options to assist First Nations and entities referred to in subsection 50.1(1) in developing and implementing approaches to support the stable, effective and long-term funding and financing of infrastructure; (g) collaborate with First Nations, Indigenous institutions and organizations and all levels of government to support the development of legal and administrative frameworks to improve the planning, development, procurement, management, operation and maintenance of infrastructure; (h) provide policy research services, review and evaluative services and advice to support First Nations and entities referred to in subsection 50.1(1) in developing fiscal frameworks and revenue streams to support the development, management, operation and maintenance of infrastructure; (i) conduct research and provide advice and information to the Government of Canada, including the Minister, on the development and implementation of frameworks to support the development of infrastructure that is socially, culturally, environmentally, economically and fiscally sustainable; and (j) collect data, publish statistical information and conduct research and analysis on matters related to the purposes set out in the other paragraphs of this section. Functions and Powers Powers 113.4 (1) In furtherance of its purposes, the Institute may enter into partnerships, agreements and other arrangements with local, regional, national and international organizations to provide services to First Nations and entities referred to in subsection 50.1(1). Provision of services (2) On the request of a First Nation or an entity referred to in subsection 50.1(1), the Institute may provide services relating to its purposes to that First Nation or entity, including (a) assistance in planning, developing, procuring, owning, operating and maintaining infrastructure; (b) project management support with respect to infrastructure; (c) the review of funding and financing options for infrastructure projects; and (d) support in asset management. Review of infrastructure project 113.5 (1) On the request of a First Nation or an entity referred to in subsection 50.1(1), the Institute may review an infrastructure project, or any aspect of an infrastructure project, involving that First Nation or entity for compliance with the standards established under subsection 113.8(1). Report (2) On completion of the review, the Institute shall provide to the First Nation or entity a report setting out (a) the scope of the review undertaken; and (b) an opinion as to whether the infrastructure project, or aspect of the infrastructure project, was in compliance with the standards or as to which aspects of the standards were not complied with. Issuance of certificate (3) If after completing the review the Institute is of the opinion that the infrastructure project, or the reviewed aspect, was in compliance, in all material respects, with the standards, it shall issue to the First Nation or entity a certificate to that effect. Revocation of certificate (4) The Institute may, on giving notice to the First Nation or entity, revoke the First Nation’s or the entity’s certificate if, on the basis of information available to the Institute, it is of the opinion that the certificate was issued on the basis of incomplete or incorrect information. Form and content (5) The Institute may determine the form and content of certificates issued under subsection (3), including any restrictions as to the purposes for which, and the persons by whom, they are intended to be used. Opinion final (6) An opinion of the Institute referred to in this section is final and conclusive and is not subject to appeal. Review for continued compliance 113.6 (1) On the request of a First Nation or an entity referred to in subsection 50.1(1), or under the terms of an agreement between any level of government and the First Nation or entity, the Institute may review an infrastructure project, or any aspect of an infrastructure project, for which it has issued a certificate under subsection 113.5(3) for continued compliance with the standards established under subsection 113.8(1). Report (2) On completion of the review, the Institute shall provide to the First Nation or entity a report setting out the scope of its review and its findings and any recommendations. Report final (3) The content of the report is final and conclusive and is not subject to appeal. Review of First Nation laws 113.7 (1) On the request of a First Nation, the Institute may review any law made by the council under subsection 97(1) for compliance with the standards established under subsection 113.8(1). Notification of compliance (2) If after completing the review the Institute is of the opinion that the law is in compliance, in all material respects, with the standards, it shall notify the First Nation of its opinion in writing. Standards and Procedures Standards 113.8 (1) The Institute may establish standards, not inconsistent with the regulations, respecting (a) the form and content of laws made under subsection 97(1); (b) the planning, developing, procuring, owning, managing, operating and maintaining infrastructure; (c) asset management; and (d) the certification and review of infrastructure projects. Procedures (2) The Institute may establish procedures respecting (a) reviews of laws made under subsection 97(1) and requests for such reviews; (b) the provision of services under subsection 113.4(2) and requests for such services; (c) reviews of infrastructure projects, requests for such reviews, and the issuance of certificates under section 113.5; and (d) reviews for continued compliance under section 113.6 and requests for such reviews. Statutory Instruments Act (3) The Statutory Instruments Act does not apply to a standard established under subsection (1) or a procedure established under subsection (2). First Nations Gazette (4) The Institute shall publish all standards established under subsection (1) and procedures established under subsection (2) in the First Nations Gazette . Data Collection, Analysis and Publication Functions and powers 113.9 (1) The Institute may, on matters within the scope of its purposes, collect, analyze, abstract and publish data for statistical purposes. No identifying information (2) The Institute shall ensure that no First Nation, entity, including an entity referred to in subsection 50.1(1), or individual can reasonably be identified, whether directly or indirectly, by any means, from any information that the Institute makes publicly available under subsection (1). Exception (3) The Institute is not required to comply with subsection (2) if the information is already in the public domain or the First Nation, entity or individual to whom it relates consents to being identified. Information sharing agreements 113. 91 The Institute may enter into agreements with a First Nation, entity, including an entity referred to in subsection 50.1(1), or individual or any level of government concerning the sharing of information for research, analysis and publication purposes. Regulations Regulations 113. 92 The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Institute, make regulations prescribing fees that the Institute may charge for services and the manner in which the fees may be recovered. 44 (1) The definition institution in section 114 of the Act is replaced by the following: institution  means the First Nations Tax Commission, the First Nations Financial Management Board or the First Nations Infrastructure Institute. ( institution ) (2) The definition board of directors in section 114 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of the First Nations Infrastructure Institute, the directors referred to in subsection 102(1). ( conseil d’administration ) 45 (1) Subsection 118(1) of the Act is replaced by the following: Corporate plans 118 (1) Each institution shall, in accordance with any directions given by the Minister, establish a five-year corporate plan and a budget for each financial year and submit them to the Minister for approval. (2) Paragraphs 118(2)(b) and (c) of the Act are replaced by the following: (b) the institution’s objectives for the five-year period to which the plan relates and the strategy it intends to employ to achieve those objectives; and (c) the institution’s expected performance for that five-year period as compared to its objectives set out in the last corporate plan. 46 (1) Subparagraph 120(2)(a)(iii) of the English version of the Act is replaced by the following: (iii) the transactions of the institution that have come to the auditor’s notice in the course of their examination for the report were carried out in accordance with this Act; and (2) Paragraph 120(2)(b) of the English version of the Act is replaced by the following: (b) call attention to any other matter falling within the scope of the auditor’s examination for the report that, in their opinion, should be brought to the attention of the institution or the Minister. 47 Subsection 122(1) of the English version of the Act is replaced by the following: Report 122 (1) An examiner shall, on completion of a special examination in respect of an institution, submit a report on their findings, and a summary of that report, to the Minister and to the board of directors of the institution. 48 (1) Subsection 131(2) of the Act is replaced by the following: Manner in which meeting held (1.1) The board of directors shall determine the manner in which the annual meeting shall be held, which may be entirely by means of electronic communication or in a way that allows participation by such means. Notice of meeting (2) An institution shall, at least 30 days before the annual meeting, publish a notice on an Internet website to be maintained by the institution (a) setting out the time and location, if any, of the meeting; (b) indicating the means of participating in the meeting, such as by providing instructions on how to participate electronically; and (c) specifying that the institution’s annual report may be accessed on that website. (2) Paragraphs 131(3)(a) and (b) of the Act are replaced by the following: (a) the institution’s most recent annual report is made available to those participating in the meeting; and (b) the chief executive officer and the commissioners or directors of the institution who are attending the meeting are available to those participating in the meeting to answer any questions about the institution’s operations. 2012, c. 19, ss. 661 and 662 49 Sections 132 to 134 of the Act are replaced by the following: Conflict of interest 132 (1) No person who is appointed to, or employed by, the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority or First Nations Infrastructure Institute shall be appointed to, or employed by, any other one of those bodies. Conflict of interest (2) No person referred to in subsection (1) shall accept or hold any office or employment that is inconsistent with their duties or take part in any matter involving a body referred to in subsection (1) in which they have an interest. Conflict of interest (3) All persons appointed to the First Nations Tax Commission, First Nations Financial Management Board or First Nations Infrastructure Institute shall comply with the Conflict of Interest Act as though they were public office holders as defined in that Act. Liability of His Majesty 133 (1) No person has a right to receive any compensation, damages, indemnity or other relief from His Majesty in right of Canada in respect of any claim against the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority or First Nations Infrastructure Institute arising from its exercise of, or its failure to exercise, any of its powers or functions, including any claim against the First Nations Tax Commission as an agent of His Majesty in right of Canada. Insurance required (2) The First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute shall maintain in good standing at all times the insurance coverage required by any regulations made under paragraph 140(b). No appropriation 134 No payment to the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority or First Nations Infrastructure Institute may be made under an appropriation by Parliament authorized under an Act of Parliament to enable the Commission, Board, Authority or Institute to satisfy any claim referred to in subsection 133(1). 2018, c. 27, s. 410 50 Section 136 of the Act is replaced by the following: Limit of liability — commissioner, director, employee, etc. 136 No civil proceedings lie against any of the following persons for anything done or omitted to be done in the exercise or performance, or purported exercise or performance, in good faith of any power or duty under this Act or regulations made under this Act: (a) a commissioner or employee of the First Nations Tax Commission or a person acting on its behalf; (b) a director or employee of the First Nations Financial Management Board or a person acting on its behalf; and (c) a director or employee of the First Nations Infrastructure Institute or a person acting on its behalf. 2018, c. 27, s. 410 51 Section 136.1 of the Act is replaced by the following: Limit of liability — co-management or third-party management 136. 1 Despite anything in federal or provincial law, if, under this Act, the First Nations Financial Management Board has required a First Nation to enter into a co-management arrangement or has assumed third-party management of a First Nation’s local revenues or other revenues, neither the Board nor any director or employee of the Board or person acting on behalf of the Board is by reason of that fact liable for any liability of the First Nation. 2018, c. 27, par. 414(z.6)(E) 52 (1) Subsection 138(1) of the Act is replaced by the following: Conflict with other laws 138 (1) In the event of a conflict between a local revenue law or a law made under subsection 97(1) and an Act of Parliament or any regulations made under an Act of Parliament or a code made by a First Nation under another Act of Parliament, the Act, regulations or code prevails to the extent of the conflict. (2) Subsection 138(1) of the Act is replaced by the following: Conflict with other laws 138 (1) In the event of a conflict between a local revenue law, a law made under subsection 8.1(1) or a law made under subsection 97(1) and an Act of Parliament or any regulations made under an Act of Parliament or a code made by a First Nation under another Act of Parliament, the Act, regulations or code prevails to the extent of the conflict. 53 Subsection 139(2) of the Act is replaced by the following: Official languages (2) If there is a demand for services in a particular official language, the First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute shall offer services in that language. 2015, c. 36, s. 202 54 Paragraphs 140(a) and (b) of the Act are replaced by the following: (a) prescribing anything that is to be prescribed under subsection 20(3), 41(2) or 105(3) or section 116; and (b) respecting the insurance coverage required to be maintained by the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Infrastructure Institute in respect of liabilities referred to in subsection 133(1), including the circumstances in which the Commission, Board, Authority or Institute would be exempt from that requirement. 2018, c. 27, s. 411 and par. 413(E) 55 (1) The portion of subsection 141(1) of the Act before paragraph (a) is replaced by the following: Regulations 141 (1) For the purpose of enabling an Indigenous group that is a party to a treaty, land claims agreement or self-government agreement with Canada to benefit from the provisions of this Act or obtain the services of any body established under this Act, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations 2018, c. 27, s. 411 and par. 413(c)(E) (2) The portion of subsection 141(2) of the Act before paragraph (a) is replaced by the following: Amendments to schedule in regulations (2) The Minister may, by order, at the request of the governing body of an Indigenous group referred to in subsection (1), amend any schedule included in regulations made under that subsection and listing the Indigenous groups that are subject to those regulations in order to 2018, c. 27, s. 411 and par. 413(c)(E) (3) Paragraphs 141(2)(a) and (b) of the English version of the Act are replaced by the following: (a) add or change the name of the Indigenous group; or (b) delete the name of the Indigenous group, as long as there are no amounts owing by the Indigenous group to the First Nations Finance Authority that remain unpaid. 2018, c. 27, s. 412 56 Section 141.1 of the Act is renumbered as subsection 141.1(1) and is amended by adding the following: Amendments to schedule in regulations (2) The Minister may, by order, at the request of an organization referred to in paragraph 50.1(1)(e), amend any schedule included in regulations made under subsection (1) and listing the organizations that are subject to those regulations in order to (a) add or change the name of the organization; or (b) delete the name of the organization, as long as there are no amounts owing by the organization to the First Nations Finance Authority that remain unpaid. 57 Section 142 of the Act is repealed. Consequential Amendments R.S., c. A- 1 Access to Information Act 58 Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: First Nations Infrastructure Institute Institut des infrastructures des premières nations R.S., c. P- 21 Privacy Act 59 The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: First Nations Infrastructure Institute Institut des infrastructures des premières nations Transitional Provisions Transition to five-year plan 60 An institution , as defined in section 114 of the First Nations Fiscal Management Act , may, for the financial year following the day on which section 45 comes into force, establish a corporate plan in accordance with section 118 of that Act either as it read immediately before that day or as it reads on or after that day. Part 6 of First Nations Fiscal Management Act 61 (1) Subsections 118(1), 120(4), 121(1) and 128(1), section 129 and subsection 130(1) of the First Nations Fiscal Management Act do not apply to the Institute or to its present or former directors, officers, employees or agents or mandataries until the first day of the second financial year following the financial year in which all the directors have been appointed under section 104 of that Act. Institute’s first annual meeting (2) Despite subsection 131(1) of the First Nations Fiscal Management Act , the board of directors of the Institute must call its first annual meeting within 18 months after the first day of the second financial year following the financial year in which all the directors have been appointed under section 104 of that Act. Definition of Institute (3) In this section, Institute has the same meaning as in subsection 101 of the First Nations Fiscal Management Act . Section 83 of the Indian Act By-laws approved 62 All by-laws made under subsection 83(1) of the Indian Act from July 15, 2019 to May 16, 2020 that received approval, in whole or in part, from the Minister of Crown-Indigenous Relations during that time are deemed to have received it instead from the Minister of Indigenous Services. Coming into Force Order in council 63 Subsections 3 (1), (3) and (5), section 4 , subsections 5 (2) and (4), sections 6 , 9 , 15 and 24 to 26 , subsections 27 (1), (2) and (4) to (7), sections 28 to 30 , 32 and 33 , subsection 35 (3), section 36 , subsections 38 (2) and 40 (1) and (3), sections 41 , 42 and 51 , subsection 52 (2) and section 57 come into force on a day or days to be fixed by order of the Governor in Council.