Students examine property markets with a focus on property assessments and assessment appeals in Canada under the authority of the First Nations Fiscal Management Act (FMA) or s. 83 of the Indian Act. Topics include an introduction to valuing land, assessment theory and practice, assessment law and practice, assessment appeals, and an assessment appeal role play.

This course is being delivered in hybrid format.

Students are provided with an overview of First Nation taxation and how it can be used to improve the investment climate and support economic development on First Nation lands. The role of government in making markets work is explained, focusing primarily on First Nation local revenue authority using the First Nations Fiscal Management Act (FMA). Topics include the role of government in facilitating investment; the concept of property taxation; First Nation property taxation; FMA and institutions; the First Nation Goods and Services Tax (FNGST).

This course is delivered in Hybrid format.

Students learn how to plan, cost, and finance local government infrastructure projects using long-term debentures in the First Nation Fiscal Management Act (FMA). They also examine the legal, planning and policy requirements established by the First Nation Finance Authority (FNFA), the First Nations Tax Commission (FNTC) and the First Nations Financial Management Board (FMB) as well as best practices in economic, capital and financial planning. Topics include economic infrastructure; economic strategy; integrated capital planning; capital financing and borrowing; borrowing laws and procedures; and a case study in infrastructure financing.

This course is delivered in Hybrid format.

Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for First Nations or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for First Nation community financing infrastructure; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.

Course is delivered in Hybrid format.

Students examine how to develop service agreements and joint contracts for the delivery of services or the construction of infrastructure involving local governments and/or private partners. Topics include service agreements; contracting; service agreement calculations and negotiations; interest-based negotiations; service agreements for additions to reserves (ATR) and treaty land entitlement (TLE) settlements; and a service agreement case study. Students utilize tools developed by the First Nations Tax Commission (FNTC) to assist in service agreement negotiations.

This course is delivered in Hybrid format.

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).

This course is delivered in Hybrid format.

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.

This course is being delivered in hybrid format.

Students learn how to set First Nation property tax rates through the preparation of a local services budget and how to communicate effectively with council and taxpayers during this process. Topics include setting tax rates and expenditure policy issues; preparation of local revenue budgets; preparation of annual tax rates and expenditure laws; understanding user fees and business occupancy taxes; and communication and notification requirements under the authority of the First Nations Fiscal Management Act (FMA) or s.83 of the Indian Act.

This course is being delivered in hybrid format.

Students examine property markets with a focus on property assessments and assessment appeals in Canada under the authority of the First Nations Fiscal Management Act (FMA) or s. 83 of the Indian Act. Topics include an introduction to valuing land, assessment theory and practice, assessment law and practice, assessment appeals, and an assessment appeal role play. 3 credits.

Prerequisites: Introduction to First Nation Taxation.

Students learn how to plan, cost, and finance local government infrastructure projects using longterm debentures in the First Nation Fiscal Management Act (FMA). They also examine the legal, planning and policy requirements established by the First Nation Finance Authority (FNFA), the First Nations Tax Commission (FNTC) and the First Nations Financial Management Board (FMB) as well as best practices in economic, capital and financial planning. Topics include economic infrastructure; economic strategy; integrated capital planning; capital financing and borrowing; borrowing laws and procedures; and a case study in infrastructure financing.

Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for First Nations or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for First Nation community financing infrastructure; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.

Students examine how to develop service agreements and joint contracts for the delivery of services or the construction of infrastructure involving local governments and/or private partners. Topics include service agreements; contracting; service agreement calculations and negotiations; interest-based negotiations; service agreements for additions to reserves (ATR) and treaty land entitlement (TLE) settlements; and a service agreement case study. Students utilize tools developed by the First Nations Tax Commission (FNTC) to assist in service agreement negotiations.

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).

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.

Students learn how to set First Nation property tax rates through the preparation of a local services budget and how to communicate effectively with council and taxpayers during this process. Topics include setting tax rates and expenditure policy issues; preparation of local revenue budgets; preparation of annual tax rates and expenditure laws; understanding user fees and business occupancy taxes; and communication and notification requirements under the authority of the First Nations Fiscal Management Act (FMA) or s.83 of the Indian Act.

This course is being delivered in hybrid format.

Students examine property markets with a focus on property assessments and assessment appeals in Canada under the authority of the First Nations Fiscal Management Act (FMA) or s. 83 of the Indian Act. Topics include an introduction to valuing land, assessment theory and practice, assessment law and practice, assessment appeals, and an assessment appeal role play.

Schedule is subject to change and updates will be provided when available.

Students are provided with an overview of First Nation taxation and how it can be used to improve the investment climate and support economic development on First Nation lands. The role of government in making markets work is explained, focusing primarily on First Nation local revenue authority using the First Nations Fiscal Management Act (FMA). Topics include the role of government in facilitating investment; the concept of property taxation; First Nation property taxation; FMA and institutions; the First Nation Goods and Services Tax (FNGST).

Schedule is subject to change and updates will be provided when available.

Students learn how to plan, cost, and finance local government infrastructure projects using longterm debentures in the First Nation Fiscal Management Act (FMA). They also examine the legal, planning and policy requirements established by the First Nation Finance Authority (FNFA), the First Nations Tax Commission (FNTC) and the First Nations Financial Management Board (FMB) as well as best practices in economic, capital and financial planning. Topics include economic infrastructure; economic strategy; integrated capital planning; capital financing and borrowing; borrowing laws and procedures; and a case study in infrastructure financing.

Schedule is subject to change and updates will be provided when available.

Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for First Nations or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for First Nation community financing infrastructure; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.

Schedule is subject to change and updates will be provided when available.

Students examine how to develop service agreements and joint contracts for the delivery of services or the construction of infrastructure involving local governments and/or private partners. Topics include service agreements; contracting; service agreement calculations and negotiations; interest-based negotiations; service agreements for additions to reserves (ATR) and treaty land entitlement (TLE) settlements; and a service agreement case study. Students utilize tools developed by the First Nations Tax Commission (FNTC) to assist in service agreement negotiations.

Schedule is subject to change and updates will be provided when available.

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).

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.

Students learn how to set First Nation property tax rates through the preparation of a local services budget and how to communicate effectively with council and taxpayers during this process. Topics include setting tax rates and expenditure policy issues; preparation of local revenue budgets; preparation of annual tax rates and expenditure laws; understanding user fees and business occupancy taxes; and communication and notification requirements under the authority of the First Nations Fiscal Management Act (FMA) or s.83 of the Indian Act. 3 credits.

Prerequisites: Introduction to First Nation Taxation.

Students examine property markets with a focus on property assessments and assessment appeals in Canada under the authority of the First Nations Fiscal Management Act (FMA) or s. 83 of the Indian Act. Topics include an introduction to valuing land, assessment theory and practice, assessment law and practice, assessment appeals, and an assessment appeal role play. 3 credits.

Prerequisites: Introduction to First Nation Taxation.

Students are provided with an overview of First Nation taxation and how it can be used to improve the investment climate and support economic development on First Nation lands. The role of government in making markets work is explained, focusing primarily on First Nation local revenue authority using the First Nations Fiscal Management Act (FMA). Topics include the role of government in facilitating investment; the concept of property taxation; First Nation property taxation; FMA and institutions; the First Nation Goods and Services Tax (FNGST).

3 credits. Prerequisite: None

Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for First Nations or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for First Nation community financing infrastructure; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.

This course will be held online.

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

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).

This course will be held online.

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