First Nations Fiscal Management Act

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Sections1,311

• 1Short title

  This Act may be cited as the First Nations Fiscal Management Act.

• 2Definitions
• 2(1)

  The following definitions apply in this Act.

• 2(1)[p3]

  borrowing member means a First Nation that has been accepted as a borrowing member under subsection 76(2) and has not ceased to be a borrowing member under section 77. (membre emprunteur)

• 2(1)[p4]

  capital assets includes capital infrastructure. (immobilisation)

• 2(1)[p5]

  council has the same meaning as council of the band in subsection 2(1) of the Indian Act. (conseil de la première nation)

• 2(1)[p6]

  First Nation means a band named in the schedule. (première nation)

• 2(1)[p7]

  First Nations Finance Authority means the corporation established under section 58. (Administration financière des premières nations)

• 2(1)[p8]

  First Nations Financial Management Board means the board established under subsection 38(1). (Conseil de gestion financière des premières nations)

• 2(1)[p9]

  First Nations Gazette means the publication published under section 34. (Gazette des premières nations)

• 2(1)[p10]

  First Nations Infrastructure Institute means the institute established under subsection 102(1). (Institut des infrastructures des premières nations)

• 2(1)[p11]Repealed

  First Nations Statistical Institute[Repealed, 2012, c. 19, s. 659]

• 2(1)[p12]

  First Nations Tax Commission means the commission established under subsection 17(1). (Commission de la fiscalité des premières nations)

• 2(1)[p13]

  interest, in relation to reserve lands in Canada elsewhere than in Quebec, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by her Majesty. (intérêt)

• 2(1)[p14]

  intermediate account means an account established by a First Nation in which other revenues to be used for financing under this Act are deposited and out of which the First Nations Finance Authority is authorized to transfer such revenues to a secured revenues trust account. (compte intermédiaire)

• 2(1)[p15]

  local revenue law means a law made under subsection 5(1). (texte législatif sur les recettes locales)

• 2(1)[p16]

  local revenues means moneys raised under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1)(a). (recettes locales)

• 2(1)[p17]

  Minister means the Minister of Crown-Indigenous Relations. (ministre)

• 2(1)[p18]

  other revenues means

• 2(1)[p18](a)

  tax revenues and fees imposed or collected by a First Nation under a law or agreement, other than

• 2(1)[p19]
• 2(1)[p18](a)(i)

  local revenues, and

• 2(1)[p18](a)(ii)

  revenues from taxes administered by His Majesty in right of Canada on the First Nation’s behalf, including under the First Nations Goods and Services Tax Act, unless an agreement between them specifically permits the use of the revenues as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied;

• 2(1)[p18](b)

  royalties payable to a First Nation under the Framework Agreement, as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act, or under the First Nations Oil and Gas and Moneys Management Act;

• 2(1)[p18](c)

  royalties payable to His Majesty in right of Canada under the Indian Act or the Indian Oil and Gas Act on behalf of a First Nation that has assumed control of its moneys under the First Nations Oil and Gas and Moneys Management Act;

• 2(1)[p18](d)

  revenues that are from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Indian Act and that a First Nation has assumed control of under the First Nations Oil and Gas and Moneys Management Act;

• 2(1)[p18](e)

  revenues from leases, permits or other instruments or acts authorizing the use of reserve land issued under the Framework Agreement, as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act;

• 2(1)[p18](f)

  revenues otherwise payable to a First Nation under any agreement with a person other than His Majesty in right of Canada — with the exception of revenues collected by His Majesty in right of Canada on the First Nation’s behalf unless an agreement between them specifically permits their use as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied;

• 2(1)[p18](g)

  revenues, other than local revenues, received by a First Nation from businesses wholly or partly owned by it, including dividends from shares owned by it;

• 2(1)[p18](h)

  transfers from a provincial, regional, municipal or local government to a First Nation;

• 2(1)[p18](i)

  transfers from His Majesty in right of Canada to a First Nation if the agreement governing the transfer specifically permits the use of the transfer as security for a loan referred to in paragraph 74(b) and if any other applicable conditions are satisfied;

• 2(1)[p18](j)

  interest earned by a First Nation on deposits, investments or loans, other than interest held by His Majesty in right of Canada on the First Nation’s behalf; and

• 2(1)[p18](k)

  revenues prescribed by regulation. (autres recettes)

• 2(1)[p32]

  property taxation law means a law made under paragraph 5(1)(a). (texte législatif relatif à l’imposition foncière)

• 2(1)[p33]

  right, in relation to reserve lands in Quebec, means any right of any nature in or to the lands, including any right to occupy, possess or use the lands and any right of a lessee, but does not include title to the lands that is held by her Majesty. (droit)

• 2(1)[p34]

  secured revenues trust account means an account established by the First Nations Finance Authority and a First Nation in which other revenues to be used for financing under this Act are maintained. (compte de recettes en fiducie garanti)

• 2(1)[p35]Repealed

  third-party management[Repealed, 2023, c. 16, s. 3]

• 2(2)Indian Act definitions

  Unless the context otherwise requires, words and expressions used in this Act and not otherwise defined have the same meaning as in the Indian Act.

• 2(2.1)Extended meaning of “borrowing member”

  For the purpose of sections 57, 59, 74, 77, 78, 83 and 84 and paragraph 89(c), borrowing member also means an Indigenous group, other than a band named in the schedule, or an organization referred to in paragraph 50.1(1)(e) that has been accepted as a borrowing member under a regulation made under section 141 or 141.1.

• 2(2.2)Extended meaning of “borrowing member” — section 61

  For the purpose of section 61, borrowing member also means an Indigenous group, other than a band named in the schedule, that has been accepted as a borrowing member under a regulation made under section 141.

• 2(3)Amendments to schedule

  At the request of the council of a band, the Minister may, by order, amend the schedule in order to

• 2(3)(a)

  add or change the name of the band; or

• 2(3)(b)

  delete the name of the band, as long as there are no amounts owing by the band to the First Nations Finance Authority that remain unpaid.

• 2(3.1)Regulations

  The Governor in Council may make regulations prescribing anything that is to be prescribed under paragraph (k) of the definition other revenues.

• 2(4)For greater certainty

  For greater certainty, nothing in this Act shall be construed as requiring capital assets for the provision of local services on reserve lands to be located on reserve lands.

• 3Repealed

  [Repealed, 2024, c. 30, s. 25]

• 4Financial administration laws

  The council of a First Nation may not make a law under paragraph 5(1)(d) or 8.1(1)(a) until the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)(a) and that law has been approved by the First Nations Financial Management Board.

• 5Local revenue laws
• 5(1)

  Subject to sections 4 and 6 and any regulations made under paragraph 36(1)(d), the council of a First Nation may make laws

• 5(1)(a)

  respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including

• 5(1)(a)(i)

  the assessment of the value of those lands and interests or rights, the requisition of any information necessary to conduct the assessment and the inspection, in accordance with procedures prescribed by regulation, for assessment purposes of any reserve lands that are subject to taxation for local purposes,

• 5(1)(a)(ii)

  a mechanism to establish tax rates and apply them to the assessed value of those lands and interests or rights,

• 5(1)(a)(iii)

  taxation for the provision of services in respect of reserve lands,

• 5(1)(a)(iv)

  the taxation of business activities on reserve lands, and

• 5(1)(a)(v)

  the imposition of development cost charges;

• 5(1)(a.1)

  respecting the charging of fees for the provision of services or the use of facilities on reserve lands, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services;

• 5(1)(b)

  authorizing the expenditure of local revenues;

• 5(1)(c)

  respecting procedures by which the interests of taxpayers may be represented to the council;

• 5(1)(d)

  respecting the borrowing of money from the First Nations Finance Authority that is secured by local revenues, including any authorization to enter into a particular borrowing agreement with that Authority;

• 5(1)(e)

  subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1), including

• 5(1)(e)(i)

  the creation of liens or, in Quebec, prior claims or legal hypothecs on reserve lands and on interests or rights in reserve lands,

• 5(1)(e)(ii)

  the imposition and recovery of interest and penalties on an amount payable pursuant to a law made under that paragraph, where the amount is not paid when it is due, and the rate of interest or the amount of the penalty, as the case may be,

• 5(1)(e)(iii)

  subject to subsection (7), the seizure, forfeiture and assignment of interests or rights in reserve lands,

• 5(1)(e)(iv)

  the seizure and sale of personal or movable property located on reserve lands, other than property located in a dwelling,

• 5(1)(e)(v)

  the discontinuance of services, and

• 5(1)(e)(vi)

  the recovery of costs that are incurred by the First Nation for the enforcement of those laws;

• 5(1)(f)

  delegating to any person or body any of the council’s powers to make laws under any of paragraphs (a) to (e); and

• 5(1)(g)

  delegating to the First Nations Financial Management Board any of the council’s other powers that are required to give effect to a co-management arrangement entered into under section 52 or to give effect to third-party management under section 53.

• 5(2)Approval required

  A law made under subsection (1) does not have any force or effect until it is approved by the First Nations Tax Commission.

• 5(3)Coming into force

  A law made under subsection (1) comes into force on the later of

• 5(3)(a)

  the day of coming into force set out in the law, and

• 5(3)(b)

  the day after it is approved by the First Nations Tax Commission.

• 5(4)Appeals

  A law made under subparagraph (1)(a)(i) shall include

• 5(4)(a)

  an appeal procedure in respect of assessments, incorporating such procedures as are prescribed by regulation; and

• 5(4)(b)

  fixed rates of remuneration and fixed terms of office for any persons designated to decide the appeals.

• 5(5)Application to competent court

  The First Nation may apply to a court of competent jurisdiction for an order directing the person or entity named in the application to comply with a local revenue law, such as by

• 5(5)(a)

  refraining from doing anything that, in the opinion of the court, constitutes or is directed toward the contravention of that law; or

• 5(5)(b)

  doing anything that, in the opinion of the court, may prevent the contravention of that law.

• 5(6)Collection — competent court

  The First Nation may commence a proceeding in a court of competent jurisdiction to collect an amount owing to the First Nation under a local revenue law.

• 5(6.1)Enforcement — Framework Agreement on First Nation Land Management Act

  If a First Nation has adopted a land code as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act or the council of a First Nation has enacted a First Nation law as defined in subsection 2(1) of that Act, the First Nation may use any enforcement measure — other than a measure for the investigation or prosecution of an offence punishable on summary conviction referred to in paragraph 19.1(a) of the Framework Agreement, as defined in subsection 2(1) of that Act — that is provided for in that land code or First Nation law to enforce a local revenue law.

• 5(7)Assignment of interest or right

  Despite the Indian Act or any instrument or act conferring an interest or right in reserve lands, if there are outstanding taxes payable under a law made under paragraph (1)(a) for more than two years, the First Nation may assign the interest or right in accordance with the conditions and procedures prescribed by regulation.

• 5(8)Judicial notice

  In any proceedings, judicial notice may be taken of a local revenue law.

• 5(9)Statutory Instruments Act

  The Statutory Instruments Act does not apply in respect of local revenue laws or laws made under section 9.

• 6Notice of proposed laws
• 6(1)

  At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a First Nation shall

• 6(1)(a)

  publish a notice of the proposed law in the First Nations Gazette;

• 6(1)(b)

  post the notice in a public place on the reserve lands of the First Nation; and

• 6(1)(c)

  send the notice, by mail or electronic means, to the First Nations Tax Commission.

• 6(2)Exemption

  The First Nations Tax Commission may exempt a First Nation from the requirements of subsection (1) in respect of an amendment of a law if the Commission considers that the amendment is not significant.

• 6(3)Content of notice

  A notice referred to in subsection (1) shall

• 6(3)(a)

  describe the proposed law;

• 6(3)(b)

  state where a copy of the proposed law may be obtained;

• 6(3)(c)

  invite representations regarding the proposed law to be made, in writing, to the council within the period referred to in subsection (1); and

• 6(3)(d)

  if the council is to review the proposed law at a public meeting, state the time and place of the meeting.

• 6(4)Council to consider representations

  Before making a law under paragraph 5(1)(a), (a.1) or (c), the council of a First Nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d).

• 7Further representations

  When the council of a First Nation sends a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), to the First Nations Tax Commission for its approval, the council shall

• 7(a)

  provide a copy of the law to any persons who made representations under paragraph 6(3)(c); and

• 7(b)

  invite those persons to make written representations to the Commission within 30 days after the day on which they receive the copy of the law.

• 8Information accompanying property taxation law
• 8(1)

  A property taxation law — including an amendment of a property taxation law — shall, when submitted to the First Nations Tax Commission for approval, be accompanied by

• 8(1)(a)

  a description of the lands and interests or rights subject to the law;

• 8(1)(b)

  a description of the assessment practices to be applied to each class of land and interest or right;

• 8(1)(c)

  information regarding services to be provided from local revenues, existing service agreements and any service agreement negotiations under way at the time the law was made;

• 8(1)(d)

  a description of the notices that were given and any consultation undertaken by the council before making the law; and

• 8(1)(e)

  evidence that the law was duly made by the council.

• 8(2)Exemption

  The First Nations Tax Commission may exempt a First Nation from the requirements of subsection (1) in respect of an amendment of a property taxation law if the Commission considers that the amendment is not significant.

• 8(3)Accompanying information

  A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by

• 8(3)(a)

  a description of the notices that were given and any consultation undertaken by the council before making the law; and

• 8(3)(b)

  evidence that the law was duly made by the council.

• 8(4)Evidence law duly made

  A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.

• 8(5)Additional information on request

  At the request of the First Nations Tax Commission, a First Nation shall provide any documents that the Commission requires in order to

• 8(5)(a)

  review a local revenue law;

• 8(5)(b)

  determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 35(1); or

• 8(5)(c)

  perform any of its other functions under this Act.

• 8.1Other revenues laws
• 8.1(1)

  The council of a First Nation may make laws

• 8.1(1)(a)

  respecting the borrowing from the First Nations Finance Authority of money that is secured by other revenues, including any authorization to enter into a particular borrowing agreement with that Authority;

• 8.1(1)(b)

  delegating to any person or body any of the council’s powers to make laws under paragraph (a); and

• 8.1(1)(c)

  delegating to the First Nations Financial Management Board any of the council’s other powers that are required to give effect to a co-management arrangement entered into under section 52.1 or to give effect to third-party management under section 53.1.

• 8.1(2)Coming into force

  A law made under subsection (1) comes into force on the later of

• 8.1(2)(a)

  the day of coming into force set out in the law, and

• 8.1(2)(b)

  the day after the day on which it is made.

• 8.1(3)Judicial notice

  In any proceedings, judicial notice may be taken of laws made under subsection (1).

• 8.1(4)Statutory Instruments Act

  The Statutory Instruments Act does not apply in respect of laws made under subsection (1).

• 8.1(5)Publication

  The First Nation shall publish all laws made under paragraphs (1)(b) and (c) in the First Nations Gazette.

• 9Financial administration laws
• 9(1)

  The council of a First Nation may make laws

• 9(1)(a)

  respecting the financial administration of the First Nation; and

• 9(1)(b)

  delegating to any person or body its powers to make laws under paragraph (a).

• 9(2)Approval required

  A law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board.

• 9(2.1)Conditions for approval

  The First Nations Financial Management Board shall not approve a law made under subsection (1) unless it was made in accordance with this Act, the regulations and, in all material respects, any standards established under paragraph 55(1)(a).

• 9(3)Coming into force

  A law made under subsection (1) comes into force on the later of

• 9(3)(a)

  the day of coming into force set out in the law, and

• 9(3)(b)

  the day after it is approved by the First Nations Financial Management Board.

• 9(3)(c)Repealed

  [Repealed, 2015, c. 36, s. 181]

• 16[p134]
• 9(4)Evidence law duly made

  A law made under subsection (1) that is submitted to the First Nations Financial Management Board for approval shall be accompanied by evidence that it was duly made by the council.

• 16[p135]
• 9(5)Additional information on request

  At the request of the First Nations Financial Management Board, a First Nation shall provide any documents that the Board requires in order to

• 9(5)(a)

  review a financial administration law submitted to the Board;

• 9(5)(b)

  determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 55(1); or

• 9(5)(c)

  perform any of its other functions under this Act.

• 9(6)Judicial notice

  In any proceedings, judicial notice may be taken of a law that is made under subsection (1) and approved by the First Nations Financial Management Board under subsection (2).

• 16[p140]
• 9.1Repeal of financial administration law

  A borrowing member shall not repeal a financial administration law made under subsection 9(1) that has been approved by the First Nations Financial Management Board unless that law is replaced by another financial administration law that has been approved by the Board.

• 10Law under paragraph 5(1)(a)
• 16[p141]
• 10(1)

  A council of a First Nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).

• 10(2)Law under paragraph 5(1)(b)

  A council of a First Nation that makes a property taxation law or that makes a law under paragraph 5(1)(a.1) shall also make a law under paragraph 5(1)(b) establishing a budget for the expenditure of local revenues at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).

• 11No repeal by borrowing members
• 11(1)

  A borrowing member with an unpaid loan secured by local revenues shall not repeal a property taxation law or a law made under paragraph 5(1)(a.1) unless

• 11(1)(a)

  the revenues raised under that law, if any, are not being used as security for any loan obtained from the First Nations Finance Authority and the repeal of that law would not adversely affect the member’s obligations to the First Nations Finance Authority; or

• 11(1)(b)

  the law is concurrently replaced by a new law of the same nature that would not result in a reduction of the borrowing member’s borrowing capacity.

• 11(2)Priority to Authority

  A law made under paragraph 5(1)(b) by a borrowing member with an unpaid loan secured by local revenues shall not authorize the expenditure of local revenues unless the borrowing member’s budget provides for the payment of all amounts payable to the First Nations Finance Authority during the budget period.

• 11(3)Financial commitment

  A borrowing member with an unpaid loan secured by local revenues shall, in every year, reserve the local revenues that are required to ensure that all amounts authorized to be paid to the First Nations Finance Authority in the year with respect to that loan are actually paid in that year.

• 12Legal capacity of first nations

  For greater certainty, for the purposes of Part 4, a borrowing member has the capacity to contract and to sue and be sued.

• 13Local revenue account
• 13(1)

  Local revenues of a First Nation shall be placed in a local revenue account with a financial institution, separate from other moneys of the First Nation.

• 13(2)Restriction on expenditures

  Local revenues may be expended only under the authority of a law made under paragraph 5(1)(b).

• 13(3)Balanced budget

  Expenditures provided for in a law made under paragraph 5(1)(b) shall not exceed the local revenues estimated for the year in which those expenditures are to be made, less any deficit accumulated from prior years.

• 13.1Expenditure not authorized by law

  Despite subsection 13(2), a First Nation is authorized to make an expenditure of local revenues other than under the authority of a law made under paragraph 5(1)(b) in one of the following circumstances:

• 13.1(a)

  in the case where no law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the First Nation, after making that expenditure, makes a law under that paragraph that authorizes the making of that expenditure; or

• 13.1(b)

  in the case where a law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the First Nation is satisfied that the making of that expenditure constitutes an urgent measure and the First Nation, as soon as feasible after making the expenditure, amends that law to authorize the making of that expenditure.

• 14Local revenues
• 14(1)

  Local revenues of a First Nation shall be reported on and accounted for separately from other moneys of the First Nation in compliance with the standards established under paragraph 55(1)(d).

• 14(1.1)Audited reports

  For the purposes of subsection (1), the First Nation shall prepare a financial report on its local revenues that shall be audited at least once each year. However, if it is authorised by a standard established under paragraph 55(1)(d), the First Nation may instead report on its local revenues in its audited annual financial statements as a distinct segment of the activities that appear in the statements.

• 14(2)Access to report

  The audited financial report or the audited annual financial statements, as the case may be, shall be made available to

• 14(2)(a)

  the members of the First Nation;

• 14(2)(b)

  any other persons who have an interest or right in the First Nation’s reserve lands;

• 14(2)(c)

  the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and

• 14(2)(d)

  the Minister.

• 14.1Reporting of other revenues

  If a First Nation is using other revenues as security for a loan from the First Nations Finance Authority, the First Nation shall account for all of its other revenues — including other revenues that have not been used as security for the loan — separately from its other moneys, and shall provide that accounting information to the Authority and the First Nations Financial Management Board on request.

• 15Non-application of certain provisions

  Paragraphs 83(1)(a) and (b) to (g) and section 84 of the Indian Act do not apply to a First Nation and any regulations made under paragraph 73(1)(m) of that Act do not apply to a First Nation in respect of the borrowing of money under a law made under paragraph 5(1)(d) or 8.1(1)(a).

• 16Definitions

  The following definitions apply in this Part.

• 16[p169]

  Commission means the First Nations Tax Commission. (Commission)

• 16[p170]

  taxpayer means a person paying taxes or fees under a law made under paragraph 5(1)(a) or (a.1). (contribuable)

• 17Commission
• 17(1)

  There is hereby established a commission, to be known as the First Nations Tax Commission, consisting of 10 commissioners, including a Chief Commissioner and Deputy Chief Commissioner.

• 17(2)Capacity, rights, powers and privileges

  The Commission has the capacity, rights, powers and privileges of a natural person, including the capacity to

• 17(2)(a)

  enter into contracts;

• 17(2)(b)

  acquire, hold and dispose of property or an interest or right in property, or lease property;

• 17(2)(c)

  raise, invest or borrow money; and

• 17(2)(d)

  sue and be sued.

• 18When agent of Her Majesty
• 18(1)

  The Commission is an agent of Her Majesty only for the approval of local revenue laws.

• 18(2)Savings

  For the purpose of subsection (1), the issuance of a certificate referred to in paragraph 32(2)(b) is deemed not to be an approval of a local revenue law.

• 19Appointment of Chief Commissioner
• 19(1)

  On the recommendation of the Minister, the Governor in Council shall appoint a Chief Commissioner and Deputy Chief Commissioner.

• 19(2)Tenure

  The Chief Commissioner and Deputy Chief Commissioner hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.

• 20Appointment of commissioners
• 20(1)

  On the recommendation of the Minister, the Governor in Council shall appoint four commissioners to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.

• 20(2)Appointment of commissioners

  On the recommendation of the Minister, the Governor in Council shall appoint three additional commissioners — one of whom shall be a taxpayer using reserve lands for commercial, one for residential and one for utility purposes — to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.

• 20(3)Appointment of additional commissioner

  A body prescribed by regulation shall appoint an additional commissioner to hold office during pleasure for a term not exceeding five years.

• 20(4)Staggered terms

  In determining the term of appointment of commissioners, the Governor in Council shall endeavour to ensure that the terms of no more than three commissioners expire in any one calendar year.

• 20(5)Qualifications

  The Commission shall be composed of individuals from across Canada, including members of First Nations, who are committed to the development of First Nations local revenue systems and who have the experience or capacity to enable the Commission to fulfil its mandate.

• 21Status

  The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.

• 22Reappointment

  A commissioner may be reappointed for a second or subsequent term of office.

• 23Remuneration
• 23(1)

  Commissioners shall be paid the remuneration determined by the Governor in Council.

• 23(2)Expenses

  The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence.