期刊名称：Annual Report / Indian Taxation Advisory Board
电子版ISSN：0848-7154
出版年度：2007
卷号：2006-2007
页码：3-3
出版社：Indian Taxation Advisory Board
摘要：ITAB’s relationship with DIAND is governed by a Memorandum of Understanding. As a
result of this agreement, the Board is mandated to:
• Promote the exercise of First Nation real property taxation jurisdiction in support
of self-government and self-reliance.
• Examine taxation by-laws proposed by First Nations under section 83 of the
Indian Act and recommend their approval to the Minister.
• Advise the Minister on policy concerning the taxation powers of First Nations.
• Assist First Nations interested in developing taxation by-laws.
• Foster harmonization between taxation by First Nations and by other authorities.
• Hear from taxpayers whose interests are affected by taxation under section 83
and consider this information in making recommendations to the Minister.
• Provide mediation and alternate dispute resolution mechanisms to First Nations,
governments, taxpayers and other affected parties concerning matters related to
the exercise of First Nation property tax jurisdiction.
• Advise the Minister on improving the administration of the Minister's statutory
responsibilities under section 83.
• Ensure First Nation tax by-laws are properly promulgated and available to the
public through the First Nations Gazette.
• Continue discussions with federal government officials on the Board’s further
development in the area of new fiscal relations between First Nations and
Canada.
• Work with the Minister to develop legislative proposals for establishing a permanent body, which may include the Board as a statutory institution of selfgovernment.
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