Finance Committee on Nov. 5th, 2018

[Pierre Poilievre, Conservative, Carleton, ON]

Okay.

[Leane Walsh]

The way the act is structured is for first nations who are still under the Indian Act.

We would need to be able to modify that in order to address paramountcy concerns with provinces, and with the self-governing first nations as well. That's what those adaptation regulations help us to do. There's a similar change for organizations to also access the regime. It would follow the same process.

[Pierre Poilievre, Conservative, Carleton, ON]

Do we have a sense of how many will take up these opportunities?

[Leane Walsh]

We currently have three treaty first nations who are partnering with us to develop those regulations. However, there are many others who are asking. As soon as these standard regulations are in place, we'll be able to schedule self-governing first nations to choose to opt in to it. There's an amendment in this package that will enable the minister to be able to add them to that schedule through the regulations.

[The Chair, Liberal, Wayne Easter]

Mr. McLeod.

[Michael McLeod, Liberal, Northwest Territories, NT]

Thank you, Mr. Chair.

I think Pierre asked most of what I wanted to know. Just for clarity, I want to talk about the self-governing indigenous governments, because this is an important part of it—to be able to develop their own OSR, their own-source revenue, to be able to tax their own people and tax their own lands.

You said that work is under way through a separate process. You mentioned Justice. I just want to make sure that's who's being tasked with doing all the work for the self-governing—

[Leane Walsh]

Yes. In order to develop we need to modify the regime slightly. There are some sections of the regime that have to change—the vocabulary, the framework, the governance framework that's in place—in order to work for treaty first nations. They will be able to opt in and choose, just like an Indian Act first nation would be able to do. It works up north. It applies down south, anywhere in Canada. It applies to all first nations.

[Michael McLeod, Liberal, Northwest Territories, NT]

I might be reaching, but would that apply also to the Métis?

[Leane Walsh]

I don't know that I have the wording off by heart. It is indigenous or aboriginal groups that are subject to a treaty, so yes, it could go that far.

[Michael McLeod, Liberal, Northwest Territories, NT]

Subject to what?

[Leane Walsh]

Subject to a treaty with Canada, and I believe there's some modification of that to include provinces and territories.

[Michael McLeod, Liberal, Northwest Territories, NT]

Okay, because we have Métis nations negotiating land claims, too.

[Leane Walsh]

Yes.

[Michael McLeod, Liberal, Northwest Territories, NT]

Okay, thank you.

[Leane Walsh]

That's already in the act. There's that flexibility.

[The Chair, Liberal, Wayne Easter]

Okay.

Mr. Julian, go ahead. You're on.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Thanks, Mr. Chair.

It provides for taxation powers. I don't see any reference to the framework around that, for example, taxation notices in indigenous languages. What is the framework? What are the next stages? Am I right to assume that I don't see an administrative framework around the approach in terms of taxation?

Certainly in the communities I'm aware of in British Columbia, a lot of them are very keen to be able to provide for indigenous languages in their communities, and taxation notices would then be subject to perhaps a different legal framework than is currently the case. How does that fit into what is in the bill?

[Leane Walsh]

There are no current changes to the act contemplated for indigenous languages yet. I think that perhaps as that bill moves forward, the indigenous languages act, we may see some changes necessary to the act. It's not currently contemplated.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

The thinking is that this is really a standalone bill within the BIA, which I think should have been—and hopefully the Speaker will agree—separated out.

In a sense you're looking at a tandem, two-piece legislation that would then fit together, which would give powers and the ability of communities to—

[Leane Walsh]

I might have misspoken or not spoken clearly enough. Currently the tax commission works with first nation communities who are interested in putting in place a taxation regime. There's nothing to prevent them from already using their indigenous languages, as long as it's available as well in the language of the residents—the taxpayers—who are living in the community. Any first nation could put forward a tax regime that also offers it in their own language.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

As we know with linguistic history in this country, in the case where an indigenous community is issuing a tax notice in the indigenous language, it might get complicated.

[Leane Walsh]

That's where the tax commission would come into play. They would ensure that taxpayers are able to understand the changes—the taxes—that are in front of them. There is a dispute mechanism, as well, for the tax commission. They do ensure representation of taxpayers. That's how the First Nations Tax Commission is set up. There has to be a representative for each of the different classes of taxpayers on the commission. There is always that oversight to ensure it is constitutionally compliant. They will check any laws the tax commission approves.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Thank you.

[The Chair, Liberal, Wayne Easter]

Is that it, Peter?

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Yes.