Tulo Course Schedule
APEC 1630: Assessments and Assessment Appeals
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.
APEC 1610: 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).
This course is delivered in Hybrid format.
APEC 1680: Capital Infrastructure and Debenture Financing
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.
APEC 1670: Development Cost Charges
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.
APEC 1660: Service Agreements and Joint Contracts
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.
APEC 1650: Communications, Taxpayer Relations & Dispute Resolution
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.
APEC 1640: Administration: Tax Notices, Collection & Enforcement
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.
APEC 1620: Establishing First Nation Tax Rates and Expenditures
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.
APEC 1630: Assessments and Assessment Appeals
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.
APEC 1680: Capital Infrastructure and Debenture Financing
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.
APEC 1670: Development Cost Charges
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.
APEC 1660: Service Agreements and Joint Contracts
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.
APEC 1650: Communications, Taxpayer Relations & Dispute Resolution
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).
APEC 1640: Administration: Tax Notices, Collection & Enforcement
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.
APEC 1620: Establishing First Nation Tax Rates and Expenditures
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.
APEC 1630: Assessment and Assessment Appeals
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.
APEC 1610: 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).
Schedule is subject to change and updates will be provided when available.
APEC 1680: Capital Infrastructure and Debenture Financing
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.
APEC 1670: Development Cost Charges
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.
APEC 1660: Service Agreements and Joint Contracts
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.
APEC 1650: Communications, Taxpayer Relations & Dispute Resolution
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).
APEC 1640: Administration: Tax Notices, Collection & Enforcement
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.
APEC 1620: Establishing First Nation Tax Rates and Expenditures
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.
APEC 1630: Assessment and Assessment Appeals
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.
APEC 1610: 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
APEC 1680: Infrastructure Financing II
Welcome to APEC 1680: Infrastructure Financing II. 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 Management Act. In particular it will focus on the legal, planning and policy requirements established by the First Nations Finance Authority (FNFA), the First Nations Tax Commission (FNTC) and the First Nations Financial Management Board (FMB). It will present best practices in economic, capital and financial planning.
This course will be delivered via virtual learning.
This is the eighth course in the Certificate in First Nation Tax Administration program.
APEC 1670: Introduction to Infrastructure Financing
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.
APEC 1660 Service Agreements and Joint Contracts
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.
APEC 1650 Communications, Taxpayer Relations & Dispute Resolution
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.