Memorandum of Understanding between the First Nations Tax Commission and the National Energy Board

Please note that certain documents in this section are available in PDF format only. To inquire about receiving these documents in another format, please contact us. If you do not have PDF viewing software, you can download a free PDF viewer from the Adobe® Web site.

Memorandum of Understanding between the First Nations Tax Commission (FNTC) and the National Energy Board (NEB) (the Parties) [PDF 3014 KB]

First Nations Tax Commission partners with the Nation Energy Board - Questions and Answers

Whereas First Nations led an initiative for the creation of national Aboriginal institutions to assist First Nations to expand their economies through the exercise of real property taxation jurisdiction and expansion of infrastructure on reserve lands; and

AND WHEREAS the First Nations Tax Commission (FNTC) is an Aboriginal institution established under the First Nations Fiscal and StatisticalManagement Act (FSMA); and

AND WHEREAS the mandate of the FNTC as set out in the FSMA includes: ensuring the integrity of the system of First Nations' real property taxation; assisting First Nations in the exercise of their jurisdiction over real property taxation; building capacity in First Nations to administer their taxation systems; promoting a transparent First Nations' real property taxation regime; and promoting understanding of the real property taxation system of First Nations;

AND WHEREAS the FNTC's legislative responsibilities include holding public hearings in accordance with the rules of natural justice to review complaints and order remedies in respect of First Nation taxation systems.

AND WHEREAS the National Energy Board (NEB) is an independent federal agency established in 1959 by the Parliament of Canada to regulate international and interprovincial aspects of the oil, gas and electric utility industries; and,

AND WHEREAS the purpose of the NEB is to promote safety and security, environmental protection and efficient energy infrastructure and markets in the Canadian public interest within the mandate set by Parliament in the regulation of pipelines, energy development and trade;

AND WHEREAS in carrying out its role as an energy regulator, the NEB conducts public hearings in accordance with the rules of natural justice;

AND WHEREAS each Party is a distinct and independent organization with its own legislated mandate and its own, policy, fiscal and operational requirements;

AND WHEREAS the Parties wish to become partners in learning by fostering and encouraging an effective working relationship on matters of mutual interest;

NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS:

The Parties will meet from time to time for the purposes of:

• sharing information and experiences pertaining to the conduct of public hearings and on any other matters that may assist the parties in fulfilling their respective mandates;
• identifying activities and projects that they may jointly undertake in furtherance of their mutual objectives and;
• creating a better understanding of the issues pertaining to the energy industry and First Nations taxation,

MEETINGS

Meetings will be held when mutually agreed to by the Chief Commissioner of the FNTC and the Chairman of the NEB at times and places agreeable to the parties.

The agenda for a meeting shall be prepared by the host of the meeting and agreed to by both Parties.

The host of the meeting shall ensure that a record of the meeting is kept and circulated in advance of the next meeting.

WORKING GROUPS

The Parties may establish joint technical working groups to undertake projects of mutual interest to the Parties.

SECONDMENTS

The Parties may formally or informally exchange staff with the objective of providing and acquiring knowledge of the respective organizations. Secondments will be of a mutually agreed to duration and may continue for brief or extended periods.

EXPENDITURES

Unless the Parties otherwise agree, each of the them shall be responsible for the costs of their participation in any agreed upon joint work or activity.

AMENDMENTS

Any amendments to this MOU shall be made in writing by the consent of both parties and shall take effect on the date of the consent or on such date as otherwise agreed upon by the Parties.

TERMINATION OF MOU

Either party may end its participation upon 10 days written notice to the other party.

INTERPRETATION

This MOU does not create any new legal powers or duties, or alter in any way the jurisdiction, powers or duties of the Parties.

EFFECTIVE DATE

This MOU comes into effect upon the date of the duly authorized execution of the memorandum by the Chief Commissioner of the FNTC and the Chairman of the NEB.

Signed this 21st day of April, 2008

______________________________ Gaétan Caron, Chair and CEO, National Energy Board

______________________________ C.T. (Manny) Jules, Chief Commissioner, First Nations Tax Commission