Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for Indigenous peoples or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for Indigenous peoples community financing infrastructure; calculating rates; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies. Prerequisite: APEC 1610, APEC 1620 Note: Students cannot get credit for more than one of APEC 1670, APEC 1671.
Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for Indigenous peoples or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for Indigenous peoples community financing infrastructure; calculating rates; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies. Prerequisite: APEC 1610, APEC 1620 Note: Students cannot get credit for more than one of APEC 1670, APEC 1671.
