Students examine how to establish a mutually beneficial working relationship between First Nation tax authorities and taxpayers. Topics include communications planning and products; reaching agreement through consensus; taxpayer representation structures and laws; local dispute resolution; and the formal dispute resolution process from the First Nations Fiscal Management Act (FMA).
2 credits. Prerequisites: Introduction to First Nation Taxation, Establishing First Nation Tax Rates & Expenditures, Assessment and Assessment Appeals, Administration: Tax Notices, Collection & Enforcement.
This is an on-campus class in Kamloops.
This is the fifth course of the Certificate in First Nation Tax Administration program.