The First Nations Tax Commission (FNTC), the Tulo Centre of Indigenous Economics and Thompson Rivers University (TRU) have created a working relationship to develop a certificate program in First Nation tax administration.
First Nations have not been able to participate in the economy because the legal and administrative framework to facilitate investment on First Nation land is largely missing. During the last 20 years, First Nations have begun to legislate their way back into the Canadian economy. It started in 1988 with the first change to the Indian Act ever led by a First Nation – the Kamloops amendment. This allowed First Nations to collect property tax on their lands. Subsequently, the First Nations Fiscal and Statistical Management Act (FSMA) was passed in 2005. It provides a number of new powers for First Nations including debentures, development cost charges, taxation of businesses and improved relations with taxpayers to name a few. This certificate is intended to help First Nations implement these new powers and develop the skill set for First Nation tax administration using the FSMA. This certificate will also assist those wanting to learn more about First Nation tax administration or those working under s83 of the Indian Act.
The applied economics (APEC) designation was chosen because it reflects the practical nature of the course materials and delivery approach as well as the objective of the certificate programs to facilitate investment on First Nation lands.
The courses in this Certificate are offered through the Executive Format or the Online Format.
This program has no admission requirements. However, students are required to meet the prerequisite of the courses in the program. In order for students to be successful in the program the following are required to be completed in addition to the courses listed in the program: • B or better in Principles of Math 11 or Applications of Math 12, or MATH 051, or equivalent; • 73% on the combined English 12 and Government exam (within the last five years), or Level 4 on the composition section of the LPI (within the last two years), or completion of ENGL 060, or completion of CESL 053, CESL 054 and CESL 057 with a grade of C+ or better. • Basic computer literary with Microsoft office applications such as word and excel spreadsheets. Upgrading can be done by taking COMP 040 and COMP 050 or equivalents. These are highly recommended but not required.
APEC 161 - Introduction to First Nation Taxation APEC 162 - Establishing First Nations Tax Rates & Expenditures APEC 163 - Assessment and Assessment Appeals APEC 164 - Administration – Tax Notices, Collecting and Enforcement APEC 165 - Communications and Taxpayer Relations APEC 166 - Service Agreements and Joint Contracts APEC 167 - Development Cost Charges APEC 168 - Capital Infrastructure & Debenture Financing
This course is an introduction to First Nation taxation under the authority of the First Nations Fiscal and Statistical Management Act (FSMA). It will focus on the economic and fiscal rationale of the FSMA and the workings of the FSMA. It will introduce the First Nations Tax Commission (FNTC) and the other FSMA institutions – the First Nations Finance Authority (FNFA), the First Nations Statistics Institute (FNSI) and the First Nations Financial Management Board (FMB). Prerequisite: None
APEC 162 - Establishing First Nation Tax Rates & Expenditures
This course is an introduction to property markets and property assessment. It will focus on property assessments and assessment appeals in Canada and under the authority of the First Nations Fiscal and Statistical Management Act (FSMA) or s. 83 of the Indian Act. It will discuss the FSMA regulatory requirements for assessments and assessment appeals. It is relevant to First Nation and local government tax administrations. Prerequisites: An Introduction to First Nation Taxation
This course is about managing a First Nation and/or local government tax administration system. It will focus on taxpayer notification, and local revenue billing, collecting and enforcement. Best practices from systems across Canada will be presented along with the regulatory requirements associated with the First Nations Fiscal and Statistical Management Act (FSMA). A substantial portion of the course will be devoted to using the First Nations Tax Commission’s (FNTC) specialized software for local revenue administration. Prerequisites: An Introduction to First Nation Taxation
This course is about establishing a mutually beneficial working relationship between First Nation tax authorities and taxpayers. It will focus on interest based negotiations, communication templates for taxpayers and media and best practices in taxpayer relations. It will also provide an overview of the informal and formal dispute resolution processes related to the First Nations Fiscal and Statistical Management Act (FSMA) and the First Nations Tax Commission (FNTC). Prerequisites: Introduction to First Nation Taxation, Tax Administration, Billing and Enforcement, Assessment and Assessment Appeals and Budgeting and Tax Rate Setting
This course is about developing service and joint agreements with local governments and/or private partners. It will focus on local service agreements between two local governments or local service agreements private contracts. It will also focus on the delivery of local services or the construction of local infrastructure through public private partnerships. The course is intended for First Nation and local government tax administrators. It will utilize the First Nations Tax Commission’s (FNTC) spreadsheet application to assist service agreements negotiation. Prerequisites: An Introduction to First Nation Taxation, Budgeting and Tax Rate Setting
This course is about developing a fair and transparent development cost charge (DCC) system for First Nations or local governments. It will focus on creating DCC systems under the authority of the First Nations Fiscal and Statistical Management Act (FSMA) and First Nations Tax Commission (FNTC) procedures and standards related to DCCs. It will present DCC best practices throughout Canada. Prerequisites: An Introduction to First Nation Taxation, Budgeting and Tax Rate Setting
This course is about using long term debenture financing as a tool to provide local government infrastructure. It will focus on the regulatory requirements related to long term debentures in the First Nations Fiscal and Statistical Management Act. It will focus in particular on the legal, planning and policy requirements established by the First Nations Finance Authority (FNFA), the First Nations Tax Commission (FNTC), the First Nations Statistics Institute (FNSI) and the First Nations Financial Management Board (FMB). It will present best practices in economic, capital and financial planning. It is required by any First Nation interested in borrowing under the authority of the FSMA. Prerequisites: An Introduction to First Nation Taxation
