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2006 November Report of the Auditor General of Canada

November 2006 Report—Chapter 7

Exhibit 7.4—Federal positions cover a wide range of topics

Land

  • First Nations select additional land within their claimed territory; B.C. and Canada must agree with the amount of land selected and the location of this land.
  • Existing reserves and additional lands become Treaty Settlement Lands, owned in "fee simple" (outright ownership) by First Nations.

Resources

On Treaty Settlement Lands

  • Surface and sub-surface resources are owned by First Nations, subject to restrictions.

Off Treaty Settlement Lands

  • Access to forest, plants, and wildlife is defined over claimed territory.
  • Access to fish for food, social, and ceremonial purposes is defined and protected as a treaty right; participation in commercial fisheries is defined in a separate agreement.

Governance

  • The Indian Act no longer applies, except for the definition of "Status Indian."
  • Generally, self-government provisions apply only on Treaty Settlement Lands.
  • All federal and provincial laws apply, but in a few areas internal to the First Nation community or with respect to the operation of its government, First Nation laws prevail in the event of a conflict.
  • The Charter of Rights and Freedoms continues to apply.

Finances

Funding:

  • Programs and services to be funded are agreed upon.
  • First Nations contribute to programs and services using their own revenue sources.
  • Federal transfers are to be reduced as First Nations become increasingly self-reliant.

Taxation:

  • Exemption from taxation for members of First Nations is abolished after a transition period.
  • Taxing powers for First Nation governments are to be defined, but exercised concurrently with federal and provincial tax authorities.
  • Separate tax agreements can be signed to share tax fields.

Financial benefits

  • There will be a cash transfer, less loan reimbursement, plus resource revenue sharing and other benefits. The value of land selected is also taken into account. Cash and revenue sharing are provided over a number of years.

Certainty

  • A treaty constitutes full and final settlement of all Aboriginal title and rights related to land and resources.

 

Source: Indian and Northern Affairs Canada