APEC 1640: Administration: Tax Notices, Collection and Enforcement


Students learn to manage a First Nation and/or local government tax administration 
system focusing on taxpayer notification and local revenue billing, collection and 
enforcement. Best practices from systems across Canada are presented along with the 
regulatory requirements associated with the First Nations Fiscal Management Act (FMA). Significant time is devoted to using the First Nations Tax Commission’s (FNTC) specialized Tax Administration System (TAS) for local revenue administration. 3 credits. Prerequisites: Introduction to First Nation Taxation, Establishing First Nation Tax Rates and Expenditures. 

This is the fourth course in the program Certificate in First Nation Tax Administration.