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. Prerequisite: APEC 1610, APEC 1620 Note: Students cannot get credit for more than one of APEC 1640, APEC 1641.
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. Prerequisite: APEC 1610, APEC 1620 Note: Students cannot get credit for more than one of APEC 1640, APEC 1641.
