Mr. Speaker, I am delighted to speak to the first group of amendments to Bill C-23 at report stage. Although I will be talking just about technicalities in my speech, I know there will be a number of more passionate speeches given later on with regard to the benefits of the bill.
In the previous stages of the bill, a couple of concerns were raised either by committee members or by people not involved in the committee. These amendments basically remove the most strenuous of those concerns. The amendments make the bill optional and they make it quite clear that it is optional. For first nations and aboriginal people who want to buy into the bill, who want to use the institutions, it is totally optional. The bill does not place an onus on first nations that have no desire to collect property taxes to do so. It does not force any first nation to go into debt.
No first nation has to use the institutions created by the bill, but these institutions have been developed over the years by first nations people themselves to help them in the financial area after their experience with section 83 of the Indian Act relating to property tax and their difficulties in getting large loans to build infrastructure at reasonable rates. They were also developed to provide first nations with a financial institution to provide them with financial consulting, and there was as well a lack of sufficient statistics to help them in their work.
Certain first nations have been working for years to develop these institutions that would perform these functions. They would be managed by first nations people. Once again, let me say that they are totally optional. No one has to use them or buy into them or be involved with them in any way. In fact, sections 83 and 84 of the Indian Act are being left in because a number of first nations are now quite successfully collecting property tax through these sections. They are welcome to keep using them as opposed to this new, more transparent method.
I will now talk about the technical points of the amendments.
Motion No. 1 relating to clause 2 is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested that the governor in council include the name of their band on the schedule attached to the bill.
This amendment does two things. First, it limits the application of the term first nation in all parts of the bill, except part 5, to just those first nations who appear on the schedule attached to the bill.
Part 5 of the bill outlines the scope of the work of the statistical institute in the collection, analysis and dissemination of data relating to first nations and other aboriginal groups. Had the term first nation as applied to this part been limited to only those first nations on the schedule, the statistical institute would have been prevented from working with data pertaining to any first nation not on the schedule. This would have seriously limited the effectiveness of the institute.
Second, the amendment provides authority for the governor in council, upon the request of a council or first nation, to add the name of the first nation to the schedule, to delete its name from the schedule, or to change the name as it appears on the schedule. Any first nation can buy in at any time or can leave at any time. It is through an order in council that they would be added to the list, so it would be transparent for everyone to see.
Motion No. 2 in relation to clause 13.1 is one of a series of motions to amend the bill to limit its application to just those first nations whose councils request the governor in council to include the name of their band on the schedule attached to the bill. It is also proposed that the provisions of section 83 of the Indian Act, which deal with real property taxation, be retained in order to provide first nations with a choice to undertake property taxation under Bill C-23 or under the Indian Act. This amendment is required to clarify that should a first nation opt to tax under the bill, the property tax provisions of sections 83 and 84 of the Indian Act would not apply to that particular first nation.
Motion No. 11 amending clause 141 is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of their band on a schedule attached to the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with property taxation be retained to provide first nations with a choice to undertake property taxation under the bill or under the Indian Act.
This amendment modifies the current wording of clause 141 so that the property tax bylaws of a first nation made under section 83 of the Indian Act would be deemed to be laws made under clause 4 of this bill on the day the name of the first nation is added to the schedule of the bill. This supports the smooth transition of first nation property tax bylaws from one act to another.
The next amendment is Motion No. 12 on clause 148. This is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of the band on a schedule attached to the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with real property taxation be retained to provide first nations with the choice to undertake property taxation under this bill or under the Indian Act.
The current wording of clause 148 of the bill removes the reference to section 84 of the Indian Act from section 4.1 of that act. This amendment deletes clause 148 of the bill, thereby ensuring that the reference to section 84 is retained.
Next is Motion No. 13 on clause 149. This again is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of their band on a schedule attached the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with real property taxation be retained to provide the first nations with a choice to undertake property taxation under this bill or under the Indian Act.
This amendment would delete clause 149, which would otherwise have repealed the authority for the governor in council to make regulations for empowering and authorizing the council or the band to borrow money for band projects under paragraph 73(1)(m) of the Indian Act.
Next is Motion No. 14 on clause 150. It is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include their name of their band on a schedule attached to the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with real property taxation be retained to provide the first nations with a choice to undertake property taxation under this bill or under the Indian Act.
This amendment would delete clause 150, which otherwise would have repealed those provisions of section 83 of the Indian Act concerning the making of first nations property tax bylaws.
Motion No. 15 relates to clause 150.1. It also is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of their band on a schedule attached to the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with real property taxation be retained to provide the first nations with a choice to undertake property taxation under this bill or under the Indian Act.
This amendment would delete clause 150.1, which would otherwise have repealed section 84 of the Indian Act, which deals with the recovery of property taxes pursuant to a bylaw under section 83.
Motion No. 16, the second last one in the group, is on clause 151. This is one of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of their band on a schedule attached to the bill.
It is also proposed that those provisions of section 83 of the Indian Act which deal with real property taxation be retained to provide the first nations with a choice to undertake property taxation under this bill or under the Indian Act.
This motion would amend clause 151 to clarify that provisions of section 87 of the Indian Act dealing with tax exemptions would not apply both in the case of laws made under clause 4 of the bill and in the case of bylaws made under section 83 of the Indian Act.
The last amendment, Motion No. 18, is about the schedule. This is the last of a series of motions to amend the bill to limit its application to just those first nations whose councils have requested the governor in council to include the name of their band on a schedule attached to the bill. This motion would add the schedule to the bill.
In summary, we have ensured that the Indian Act provisions related to property tax in sections 83 and 84 can carry on, but if people want this new system to help them obtain loan financing at lower rates, to have management, and to have a transparent property tax system, they can utilize this bill.