First Nation Taxation Administration Certificate

Program Overview

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The First Nation Tax Administration Certificate program equips individuals with the knowledge and skills to establish and manage a taxation system for Indigenous communities. Delivered through on-campus seminars and distance education, the program covers topics such as tax rate formulation, assessment procedures, dispute resolution, and infrastructure financing. It empowers participants to promote economic development, finance infrastructure, and build relationships with local governments and private partners.

Program Outline

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Degree Overview:

The First Nation Tax Administration Certificate provides the knowledge and skills needed to design and operate a taxation system similar to other governments using the powers outlined in the First Nation Fiscal Management Act. It examines how First Nation government tax policies can be used to promote economic development and finance and build infrastructure. The program pays particular attention to communicating tax policies and laws to Chief and Council and taxpayers.

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Objectives:

Upon successful completion of this program, students are able to:

• Establish the legal framework required to support a First Nation taxation system.
• Formulate the tax rates, user fees, development charges and business taxes used.
• Implement First Nation taxation administrative systems including specialized software applications.
• Manage assessment and appeal processes that are fair and transparent.
• Prevent and resolve disputes with taxpayers and other governments.
• Collaborate with local governments and private partners in the delivery of services and construction of infrastructure.
• Plan and finance long-term economic infrastructure projects.

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Outline:

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Program Content:

The program is a blended program with six of eight courses taken at TRU’s campus in Kamloops, BC. These courses are offered as one-week intensive seminars and are led by an experienced Tulo facilitator. Class sizes are small and students benefit greatly from extensive interaction with their instructor and other students who share the common goal of achieving greater financial independence for First Nations. The remaining two courses do not require the same high level of interaction and are completed through distance education in an independent study, continuous intake format. Students can enroll in these courses at any time if they have the necessary prerequisites and can complete them over a flexible time frame that suits their family and work commitments. Each course has a tutor who answers students’ questions and marks all assignments and exams. Access to the course materials and contact with the tutor normally occurs through the Web and e-mail, so a high speed Internet connection is recommended.

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Course Schedule:

• APEC 1610 Introduction to Indigenous peoples Taxation (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: None.
• Note: Students may only receive credit for one of APEC 1610 or APEC 1611
• APEC 1620 Establishing Indigenous peoples Tax Rates and Expenditures (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610
• APEC 1631 Assessment and Assessment Appeal Procedures
• Credits: 3 credits
• Delivery: Distance
• Prerequisites: APEC 1611
• Note: Students cannot get credit for more than one of APEC 1630, APEC 1631.
• APEC 1640 Administration: Tax Notices, Collection and Enforcement (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610, APEC 1620
• Note: Students cannot get credit for more than one of APEC 1640, APEC 1641.
• APEC 1650 Communication, Taxpayer Relations and Dispute Resolutions (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610
• Note: Students cannot receive credit for both APEC 1650 and APEC 1651
• APEC 1660 Service Agreements and Joint Contracts (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610, APEC 1620
• Note: Students cannot receive credit for APEC 1660 and APEC 1661
• APEC 1670 Development Cost Charge (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610, APEC 1620
• Note: Students cannot get credit for more than one of APEC 1670, APEC 1671.
• APEC 1671 Development Cost Charges
• Credits: 3 credits
• Delivery: Distance
• Note: Students cannot get credit for more than one of APEC 1670, APEC 1671.
• APEC 1680 Capital Infrastructure and Debenture Financing (3,0,0)
• Credits: 3 credits
• Delivery: Campus
• Prerequisite: APEC 1610, APEC 1620
• Note: Students cannot receive credit for APEC 1680 and APEC 1681

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Individual Module Descriptions:

• APEC 1610 Introduction to Indigenous peoples Taxation (3,0,0)
The role of government in making markets work is explained, focusing primarily on Indigenous peoples 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; Indigenous peoples property taxation; FMA and institutions; the First Nation Goods and Services Tax (FNGST).
• APEC 1620 Establishing Indigenous peoples Tax Rates and Expenditures (3,0,0)
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.
• APEC 1631 Assessment and Assessment Appeal Procedures
• Students are introduced to property markets and property assessment, with an emphasis on property assessments and assessment appeals in Canada under the authority of the First Nation Fiscal and Statistical Management Act (FSMA) or s. 83 of the Indian Act.
Topics include land tenure, approaches to assessing residential or income earning properties, assessment rolls, and assessment appeal processes, which meet the FSMA regulatory requirements. Upon completion of this course, participants should have the knowledge and skills to fulfill the First Nation Tax Administrator's role in regards to managing the assessment and assessment appeals process.
• APEC 1640 Administration: Tax Notices, Collection and Enforcement (3,0,0)
• Students learn to manage a Indigenous peoples 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 1650 Communication, Taxpayer Relations and Dispute Resolutions (3,0,0)
• Students examine how to establish a mutually beneficial working relationship between Indigenous peoples 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 1660 Service Agreements and Joint Contracts (3,0,0)
• 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 1670 Development Cost Charge (3,0,0)
• Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for Indigenous peoples 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 Indigenous peoples community financing infrastructure; calculating rates; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.
• APEC 1671 Development Cost Charges
• This course discusses the development of a fair and transparent development cost charge (DCC) system for Indigenous peoples or local governments.
Students focus on creating DCC systems under the authority of the Financial Management Association and First Nation Tax Commission procedures and standards related to DCCs. The course presents DCC best practices throughout Canada.
• APEC 1680 Capital Infrastructure and Debenture Financing (3,0,0)
• 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.

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Teaching:

• The program is delivered through a combination of on-campus intensive seminars and distance education.
• On-campus courses are led by experienced Tulo facilitators.
• Distance education courses are completed through independent study and have a tutor who answers students’ questions and marks all assignments and exams.

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Careers:

The program will be of interest to people in First Nation taxation and development roles; those doing business with First Nations; and local, provincial or federal government employees involved with First Nation taxation systems.

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Other:

• The First Nation Tax Administration Certificate is a joint initiative of the Tulo Centre of Indigenous Economics, the First Nations Tax Commission and Thompson Rivers University (TRU).
• Students may commence their studies while they upgrade their English mathematics, and and computing skills.
• Note: APEC 1631 and APEC 1671 are taken through distance education while the remaining courses are completed on campus.