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 an on-campus class in Kamloops.
This is the fourth course of the Certificate in First Nation Tax Administration program.