The mandate of the Indian Taxation Advisory Board (ITAB) includes assisting First Nations in increasing the respect for and related enforcement of their taxation powers, and exploring and implementing mechanisms to ensure First Nation bylaws are properly and adequately promulgated, and that the content of the bylaws is accessible to the public.
While all bylaws passed by First Nations are considered statutory instruments under the Statutory Instruments Act, there have been repeated efforts since 1972 by Parliamentary and government regulatory interests to reduce the burden that First Nation laws placed on the non-Aboriginal system. This has led to a gradual exemption from notice or publication of all First Nation bylaws. While this trend may have relieved a regulatory burden for the federal government, it has weakened an important aspect of First Nation law-making.
Courts have regularly held that the lack of due process in notification, passage or publication of laws can be used to strike down the effect of First Nation bylaws. Therefore, the exemption from the Statutory Instruments Act simply transferred the burden of providing notice and publication to First Nations, without any sponsored effort by the Department of Indian Affairs and Northern Development (DIAND) specifically, or the federal government in general, to equip First Nations with the resources or systems to meet such obligations. As well, the stature of First Nation laws has been diminished in the eyes of the public, the courts, and their own citizens and electors.
Accordingly, ITAB, in cooperation with DIAND, conducted a detailed analysis of legislative options for a First Nations Gazette, including through a new Part IV added to the Canada Gazette. ITAB also conducted detailed studies of the feasibility and nature of a gazette through consultation with First Nations (particularly those with taxation bylaws) and other potential subscribers including legal practitioners and libraries. The methodology included surveys and focus group testing. A cost-recovery analysis was also conducted. This research indicated that there is considerable support among potential subscribers for a quarterly First Nations Gazette.
In January 1997, DIAND committed funding for three years to ITAB to publish the Gazette by the spring/summer of 1997. ITAB expects the Gazette to be fully self-sufficient by 1999.
In February 1997, ITAB met with officials from the Native Law Centre of the University of Saskatchewan with a view to forming a partnership to publish the First Nations Gazette.
The Native Law Centre at the University of Saskatchewan was created in 1975 to assist in the development of the law and the legal system in Canada in ways that preserve and sustain Aboriginal and Treaty rights. Another goal of the Native Law Centre is to make information on Aboriginal legal issues widely available and to engage in scholarly research and publication on Aboriginal law issues. In fulfilling these objectives, the Native Law Centre publishes a quarterly law report series, the Canadian Native Law Reporter, a newsletter on restorative justice issues, and a variety of other reference materials on Aboriginal law issues. As well, nearly 900 First Nation students have registered for the Centre’s "Program of Legal Studies for Native People", many of whom have gone on to pursue a degree in law.
A Memorandum of Understanding (MOU) was signed April 30, 1997, that formalized a partnership between ITAB and the Native Law Centre to publish the First Nations Gazette.
The initial focus of the Gazette will be on taxation matters, with a view to widening public and First Nation acceptance of Indian taxation initiatives and to assist First Nations with enforcement of their tax laws by ensuring both regular notice is provided and that a register of all current tax bylaws is widely available. The Gazette will also include decisions from assessment appeal boards and other relevant administrative tribunals, and provide a forum for initiatives undertaken in First Nation law-making.
The First Nations Gazette will be published semi-annually and is available for purchase by subscription.
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June 1997