This course is an introduction to infrastructure and its importance to the overall investment climate of an economy. Students will gain knowledge of the life cycle of infrastructure, how infrastructure development occurs on and off First Nation lands, and the infrastructure cost recovery tools available under the First Nations Fiscal Management Act (FMA) – development cost charges (DCCs), service taxes and fees. Students will also gain an understanding of the appropriate use of these tools and their implementation through FMA law development. Topics include the role of infrastructure in the investment climate; infrastructure types; infrastructure development and cost recovery scenarios on and off First Nation lands; First Nation DCC, service tax and fee laws; and infrastructure cost recovery case studies. 

This course will be delivered via virtual learning.

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