Vuntut Gwitchin First Nation Self-Government Agreement Implementation Plan

PROVISION:
5.3 Government shall Consult the affected Yukon First Nations during the drafting of any subsequent amendments to Self-Government Legislation.

Cross Reference
7.4

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. If a proposed amendment affects all YFNs, rather than just some of the YFNs, one territory-wide consultative process may be appropriate.

PROVISION:
6.1 This Agreement may only be amended with the consent of the Parties.

6.2 Consent to any amendment pursuant to 6.1 may only be given on the part of:

6.2.1 Canada, by the Governor in Council;

6.2.2 the Yukon, by the Commissioner in Executive Council; and

6.2.3 the Vuntut Gwitchin First Nation, by the Chief and Council.

Cross Reference
6.3, 6.4, 6.5, 6.6.5, 7.3

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
6.3 Where Government has concluded a self-government agreement with another Yukon First Nation which includes provisions more favourable than those in this Agreement, and where it would be practical to include those provisions in this Agreement, Government, at the request of the Vuntut Gwitchin First Nation, shall negotiate with the Vuntut Gwitchin First Nation with a view to amending this Agreement to incorporate provisions no less favourable than those in the other self-government agreement.

6.4 A dispute arising from negotiations described in 6.3 may be referred by any Party to dispute resolution pursuant to 26.3.0 of the Final Agreement.

6.4.1 In any dispute arising pursuant to 6.3 an arbitrator shall have the authority set out in 26.7.3 of the Final Agreement.

6.5 The Parties shall make amendments to this Agreement which are required to give effect to orders or decisions of an arbitrator pursuant to 6.4.

Cross Reference
6.1, 6.2, 24.0

PLANNING ASSUMPTIONS

1. This will be treated as a one-time implementation project.
2. Other than monitoring, this is a contingent activity.
3. The SG Agreements for all YFNs are expected to be completed over the next 2 years. As there is a commitment by Government at the outset to provide for similar provisions for all YFNs in the SG Agreements, it is anticipated that there will be very little, if any, dispute resolution activity arising from SGA 6.4.
4. Monitoring activities under SGA 6.3 concerning more favourable provisions will be carried out by the VGFN.

PROVISION:
6.6 Unless the Parties otherwise agree, the Parties shall review this Agreement within five years of the Effective Date for the purpose of determining whether:

6.6.1 other self-government agreements in Canada have more effectively incorporated self-government provisions respecting any matters considered in this Agreement;

6.6.2 other self-government agreements in Canada have more effectively incorporated implementation or financial transfer agreements;

6.6.3 this Agreement has been implemented in accordance with the implementation plan;

6.6.4 the negotiated transfer of programs, responsibilities and resources pursuant to this Agreement has been successful; and

6.6.5 this Agreement should be amended in accordance with 6.1 and 6.2 to reflect the outcome of the review.

Cross Reference
6.1, 6.2

PLANNING ASSUMPTIONS

1. Some aspects of review could be VGFN specific, others could be carried out on a centralized basis (SGA 6.6.1, 6.6.2, 6.6.5).
2. This is a one-time implementation project.
3. At the time of the review, Canada may provide additional resources, to a negotiated level, for the conduct of the review.

PROVISION:
7.3 If any provision of this Agreement is found by a court of competent jurisdiction to the invalid, the Parties shall make best efforts to amend this Agreement to remedy the invalidity or replace the invalid provision.

Cross Reference
6.1, 6.2

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. VGFN may require legal capacity to prepare for and participate in litigation.
3. Note: Neither government or VGFN shall challenge the provisions of the SGA or SG Legislation. (see SGA 7.1 and 7.2).

PROVISION:
7.4 If any provision of Self-Government Legislation is found by a court of competent jurisdiction to be invalid, Government shall make best efforts to amend the Self-Government Legislation to remedy the invalidity or replace the invalid provision.

Cross Reference
5.3

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. VGFN may require legal capacity to prepare for and participate in litigation.
3. Note: Neither government or VGFN shall challenge the provisions of the SGA or SG Legislation. (see SGA 7.1 and 7.2).

PROVISION:
8.4 Common law conflict of laws principles shall apply where a conflict of laws issue arises unless:

8.4.1 in the case of a conflict of laws issue arising between a law of the Vuntut Gwitchin First Nation and a law of another Yukon First Nation, the Vuntut Gwitchin First Nation and the other Yukon First Nation have otherwise agreed; or

8.4.2 in the case of a conflict of laws issue arising between a law of the Vuntut Gwitchin First Nation and a Law of General Application, the Vuntut Gwitchin First Nation and Government have otherwise agreed.

Cross Reference
13.5, 24.0

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. The Parties anticipate that potential for conflict of law will have been considered when Government and YFNs are drafting laws.

PROVISION:
8.11 The Supreme Court of the Yukon shall have jurisdiction in respect of any action or proceeding arising out of this Agreement or Self-Government Legislation.

8.12 Nothing in this Agreement shall be construed to limit the jurisdiction of the Federal Court of Canada as set forth in the Federal Court Act, R.S.C. 1985, c. F-7.

Cross Reference
7.3, 7.4, 8.4

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
9.2 The Vuntut Gwitchin First Nation is a legal entity and has the capacity, rights, powers and privileges of a natural person and, without restricting the generality of the foregoing, may:

9.2.1 enter into contracts or agreements;

Cross Reference
9.2.4

PLANNING ASSUMPTIONS

1. This is an ongoing activity.
2. There will be a wide range in the complexity of contracts and agreements.
3. This activity does not include consideration of the service agreements that are dealt with in SGA 14.O.

PROVISION:
9.2 The Vuntut Gwitchin First Nation is a legal entity and has the capacity, rights, powers and privileges of a natural person and, without restricting the generality of the foregoing, may:

9.2.2 acquire and hold property or any interest therein, sell or otherwise dispose of property or any interest therein;

Cross Reference
9.2.4

PLANNING ASSUMPTION

1. This is a contingent activity.

PROVISION:
9.2 The Vuntut Gwitchin First Nation is a legal entity and has the capacity, rights, powers and privileges of a natural person and, without restricting the generality of the foregoing, may:

9.2.3 raise, invest, expend and borrow money;

Cross Reference
9.2.4

PLANNING ASSUMPTIONS

1. This is an ongoing activity.

PROVISION:
9.2 The Vuntut Gwitchin First Nation is a legal entity and has the capacity, rights, powers and privileges of a natural person and, without restricting the generality of the foregoing, may:

9.2.4 sue or be sued;

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. It was assumed that most suits would be settled before reaching court. Therefore getting to the court stage would be a contingency, and appeal would be even more unlikely.

PROVISION:
9.2 The Vuntut Gwitchin First Nation is a legal entity and has the capacity, rights, powers and privileges of a natural person and, without restricting the generality of the foregoing, may:

9.2.5 form corporations or other legal entities; and

Cross Reference
12.1, 9.2.1

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. The types of legal entities contemplated might include such entities as a housing authority, school board, community health and social services council, child welfare corporation or entity, wilderness treatment centre, survey entity.
3. This activity does not include the formation of Settlement Corporations under the VGFA. Depending on the corporation or legal entity contemplated, professional advice may be required.

PROVISION:
10.1 The Vuntut Gwitchin First Nation Constitution shall:

10.1.2 establish governing bodies and provide for their powers, duties, composition, membership and procedures;

PLANNING ASSUMPTIONS

1. The operation of governing bodies is an ongoing activity.
2. VGFN will have to prepare start-up policies and procedures with regard to the administration, operation and internal management of VGFN affairs.

PROVISION:
10.1 The Vuntut Gwitchin First Nation Constitution shall:

10.1.3 provide for a system of reporting, which may include audits, through which the Vuntut Gwitchin First Nation government shall be financially accountable to its Citizens;

Cross Reference
22.1

PLANNING ASSUMPTIONS

1. This is an ongoing activity.
2. The Parties recognize the need for an enhanced accounting system to meet the requirements of SGA 10.1.3 and 22.1.

PROVISION:
10.1 The Vuntut Gwitchin First Nation Constitution shall:

10.1.4 recognize and protect the rights and freedoms of Citizens;

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
10.1 The Vuntut Gwitchin First Nation Constitution shall:

10.1.5 provide for the challenging of the validity of laws enacted by the Vuntut Gwitchin First Nation and for the quashing of invalid laws;

Cross Reference
13.6

PLANNING ASSUMPTIONS

1. This is a contingent activity.
2. In the event of an appeal to a court of record, the Yukon court system will be used, pursuant to the interim justice provisions.
3. The first activity, relating to the establishment of procedures, will be treated as a one-time project, rather than as an ongoing requirement.
4. VGFN contemplates setting up procedures for Citizens to challenge VGFN laws which would be administrative in nature and would allow an appeal process to take place and thereby minimize the need and expense of a court challenge.

PROVISION:
10.1 The Vuntut Gwitchin First Nation Constitution shall:

10.1.6 provide for amending the Constitution by the Citizens; and

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
11.2 Any monies held by Canada for the use and benefit of the Indian Act, R.S.C. 1985, c. 1-5, Old Crow Indian Band shall be transferred to the Vuntut Gwitchin First Nation, as soon as practicable after the Effective Date.

PLANNING ASSUMPTIONS

1. This is a one-time implementation project.

PROVISION:
12.1 The Vuntut Gwitchin First Nation may delegate any of its powers, including legislative powers, to:

12.1.1 a public body or official established by a law of the Vuntut Gwitchin First Nation;

12.1.2 Government, including a department, agency or official of Government;

12.1.3 a public body performing a function of government in Canada, including another Yukon First Nation;

12.1.4 a municipality, school board, local body, or legal entity established by Yukon Law;

12.1.5 a tribal council;

12.1.6 the Council for Yukon Indians; or

12.1.7 any legal entity in Canada.

12.2 Any delegation under 12.1.2 to 12.1.7 shall be made by written agreement with the delegate.

Cross Reference
9.2.1, 9.2.5

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
12.3 The Vuntut Gwitchin First Nation has the capacity to enter into agreements to receive powers, including legislative powers, by delegation.

Cross Reference
9.2.1, 9.2.5, 12.1

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
13.1 The Vuntut Gwitchin First Nation shall have the exclusive power to enact laws in relation to the following matters:

13.1.1. administration of Vuntut Gwitchin First Nation affairs and operation and internal management of the Vuntut Gwitchin First Nation;

13.1.2 management and administration of rights or benefits which are realized pursuant to the Final Agreement by persons enrolled under the Final Agreement, and which are to be controlled by the Vuntut Gwitchin First Nation; and

13.1.3 matters ancillary to the foregoing.

PLANNING ASSUMPTIONS

1. The starter kit of laws (Activities 1 and 2 above) is a one-time project. The remainder (Activities 3 and 4 above) are ongoing.
2. The activities described in these sheets relate to ongoing lawmaking for SGA 13.1, 13.2 and 13.3, and also include taxation laws made under SGA 14.0.
3. Existing Laws may be adopted with necessary changes.
4. Federal government one-time funding for starter kit of laws may be provided by means of a contribution agreement with VGFN after federal cabinet ratification and such advance of one-time funding will be referenced in VGFN Financial Transfer Agreement.

PROVISION:
13.2 The Vuntut Gwitchin First Nation shall have the power to enact laws in relation to the following matters in the Yukon:

13.2.1 provision of programs and services for Citizens in relation to their spiritual and cultural beliefs and practices;

13.2.2 provision of programs and services for Citizens in relation to their aboriginal languages;

13.2.3 provision of health care and services to Citizens, except licensing and regulation of facility-based services off Settlement Land;

13.2.4 provision of social and welfare services to Citizens, except licensing and regulation of facility-based services off Settlement Land;

13.2.5 provision of training programs for Citizens, subject to Government certification requirements where applicable;

13.2.6 adoption by and of Citizens;

13.2.7 guardianship, custody, care and placement of Vuntut Gwitchin children, except licensing and regulation of facility-based services off Settlement Land;

13.2.8 provision of education programs and services for Citizens choosing to participate, except licensing and regulation of facilitybased services off Settlement Land;

13.2.9 inheritance, wills, intestacy and administration of estates of Citizens, including rights and interests in Settlement Land;

13.2.10 procedures consistent with the principles of natural justice for determining the mental competency or ability of Citizens, including administration of the rights and interests of those found incapable of responsibility for their own affairs;

13.2.11 provision of services to Citizens for resolution of disputes outside the courts;

13.2.12 solemnization of marriage of Citizens;

13.2.13 licences in respect of matters enumerated in 13.1, 13.2, and 13.3 in order to raise revenue for Vuntut Gwitchin First Nation purposes;

13.2.14 matters necessary to enable the Vuntut Gwitchin First Nation to fulfill its responsibilities under the Final Agreement or this Agreement; and

13.2.15 matters ancillary to the foregoing.

PLANNING ASSUMPTIONS

1. The starter kit of laws (Activities 1 and 2 above) is a one-time project. The remainder (Activities 3 and 4 above) are ongoing.
2. Existing Laws may be adopted with necessary changes.
3. Federal government one-time funding for starter kit of laws may be provided by means of a contribution agreement with VGFN after federal cabinet ratification and such advance of one-time funding will be referenced in the VGFN Financial Transfer Agreement.

PROVISION:
13.3 The Vuntut Gwitchin First Nation shall have the power to enact laws of a local or private nature on Settlement Land in relation to the following matters:

13.3.1 use, management, administration, control and protection of Settlement Land;

13.3.2 allocation or disposition of rights and interests in and to Settlement Land, including expropriation by Vuntut Gwitchin First Nation for the Vuntut Gwitchin First Nation purposes;

13.3.3 use, management, administration and protection of natural resources under the ownership, control or jurisdiction of the Vuntut Gwitchin First Nation;

13.3.4 gathering, hunting, trapping or fishing and the protection of fish, wildlife and habitat;

13.3.5 control or prohibition of the erection and placement of posters, advertising signs, and billboards;

13.3.6 licensing and regulation of any person or entity carrying on any business, trade, profession, or other occupation;

13.3.7 control or prohibition of public games, sports, races, athletic contests and other amusements;

13.3.8 control of the construction, maintenance, repair and demolition of buildings or other structures;

13.3.9 prevention of overcrowding of residences or other buildings or structures;

13.3.10 control of the sanitary condition of buildings or property;

13.3.11 planning, zoning and land development;

13.3.12 curfews, prevention of disorderly conduct and control or prohibition of nuisances;

13.3.13 control or prohibition of the operation and use of vehicles;

13.3.14 control or prohibition of the transport, sale, exchange, manufacture, supply, possession or consumption of intoxicants;

13.3.15 establishment, maintenance, provision, operation or regulation of local services and facilities;

13.3.16 caring and keeping of livestock, poultry, pets and other birds and animals, and impoundment and disposal of any bird or animal maltreated or improperly atlarge, but the caring and keeping of livestock does not include game farming or game ranching;

13.3.17 administration of justice;

13.3.18 control or prohibition of any actions, activities or undertakings that constitute, or may constitute, a threat to public order, peace or safety;

13.3.19 control or prohibition of any activities, conditions or undertakings that constitute, or may constitute, a danger to public health;

13.3.20 control or prevention of pollution and protection of the environment;

13.3.21 control or prohibition of the possession or use of firearms, other weapons and explosives;

13.3.22 control or prohibition of the transport of dangerous substances; and

13.3.23 matters coming within the good government of Citizens on Settlement Land.

PLANNING ASSUMPTIONS

1. The starter kit of laws (Activities 1 and 2 above) is a one-time project. The remainder (Activities 3 and 4 above) are ongoing.
2. Existing Laws may be adopted with necessary changes.
3. Federal government one-time funding for starter kit of laws may be provided by means of a contribution agreement with VGFN after federal cabinet ratification and such advance of one-time funding will be referenced in the VGFN Financial Transfer Agreement.

PROVISION:
13.4.1 Off Settlement Land, in relation to those matters enumerated in 13.2, in any situation that poses an Emergency to a Citizen, Government may exercise power conferred by Laws of General Application to relieve the Emergency, notwithstanding that laws enacted by the Vuntut Gwitchin First Nation may apply to the Emergency.

13.4.2 A person acting pursuant to 13.4.1 shall, as soon as practicable after determining that a person in an Emergency is a Citizen, notify the Vuntut Gwitchin First Nation of the action taken and transfer the matter to the responsible Vuntut Gwitchin First Nation authority, at which time the authority of the Government to act pursuant to 13.4.1 shall cease.

13.4.3 A person acting pursuant to 13.4.1 is not liable for any act done in good faith in the reasonable belief that the act was necessary to relieve an Emergency.

13.4.4 On Settlement Land, in relation to those matters in 13.2, in any situation that poses an Emergency to a person who is not a Citizen, the Vuntut Gwitchin First Nation may exercise power conferred by laws enacted by the Vuntut Gwitchin First Nation to relieve the Emergency, notwithstanding that Laws of General Application may apply to the Emergency.

13.4.5 A person acting pursuant to 13.4.4 shall, as soon as practicable after determining that a person in an Emergency is not a Citizen, notify Government or where the person in an Emergency is a citizen of another Yukon First Nation, that Yukon First Nation, of the action taken and transfer the matter to the responsible authority, at which time the authority of the Vuntut Gwitchin First Nation to act pursuant to 13.4.4 shall cease.

13.4.6 A person acting pursuant to 13.4.4 is not liable for any act done in good faith in the reasonable belief that the act was necessary to relieve an Emergency.

13.4.7 Notwithstanding 13.5.0, in relation to powers enumerated in 13.3, Laws of General Application shall apply with respect to an Emergency arising on Settlement Land which has or is likely to have an effect off Settlement Land.

Cross Reference
9.2.1, 13.5.4, 13.5.5

PLANNING ASSUMPTIONS

1. This is a contingent activity.

PROVISION:
13.5.2 Canada and the Vuntut Gwitchin First Nation shall enter into negotiations with a view to concluding, as soon as practicable, a separate agreement or an amendment of this Agreement which will identify the areas in which laws of the Vuntut Gwitchin First Nation shall prevail over federal Laws of General Application to the extent of any inconsistency or conflict.

13.5.2.1 Canada shall Consult with the Yukon prior to concluding the negotiations described in 13.5.2.

13.5.2.2 Clause 13.5.2 shall not affect the status of the Yukon as a party to the negotiations or agreements referred to in 13.6.0 or 17.0.

PLANNING ASSUMPTIONS

1. This is a one-time implementation project.
2. Future Negotiations:
   Canada will provide a negotiated level of funding, as identified in the workplan, for the participation of VGFN in negotiations to identify areas in which VGFN laws may prevail. This funding shall be as set out in a budget negotiated with Canada prior to the onset of negotiations.

PROVISION:
13.5.4 Where the Yukon reasonably foresees that a Yukon Law of General Application which it intends to enact may have an impact on a law enacted by the Vuntut Gwitchin First Nation, the Yukon shall Consult with the Vuntut Gwitchin First Nation before introducing the Legislation in the Legislative Assembly.

Cross Reference
13.5.3, 8.4

PLANNING ASSUMPTIONS

1. This is an ongoing contingent activity.

PROVISION:
13.5.5 Where the Vuntut Gwitchin First Nation reasonably foresees that a law which it intends to enact may have an impact on a Yukon Law of General Application, the Vuntut Gwitchin First Nation shall Consult with the Yukon before enacting the law.

Cross Reference
8.4, 13.5.4

PLANNING ASSUMPTIONS

1. This is an ongoing contingent activity.

PROVISION:
13.5.6 Where the Commissioner in Executive Council is of the opinion that a law enacted by the Vuntut Gwitchin First Nation has rendered a Yukon Law of General Application partially inoperative and that it would unreasonably alter the character of a Yukon Law of General Application or that it would make it unduly difficult to administer that Yukon Law of General Application in relation to the Vuntut Gwitchin First Nation, Citizens or Settlement Land, the Commissioner in Executive Council may declare that the Yukon Law of General Application ceases to apply in whole or in part to the Vuntut Gwitchin First Nation, Citizens or Settlement Land.

13.5.7 Prior to making a declaration pursuant to 13.5.6, the Yukon shall:

13.5.7.1 Consult with the Vuntut Gwitchin First Nation and identify solutions, including any amendments to Yukon Legislation, that the Yukon considers would meet the objectives of the Vuntut Gwitchin First Nation; and

13.5.7.2 after Consultation pursuant to 13.5.7.1, where the Yukon and the Vuntut Gwitchin First Nation agree that the Yukon Law of General Application should be amended, the Yukon shall propose such amendment to the Legislative Assembly within a reasonable period of time.

Cross Reference
13.5.5

PLANNING ASSUMPTIONS

1. This is an ongoing contingent activity.
2. There may be a period of consultation between VGFN and Yukon after VGFN law is enacted, if it is determined that the operation of the VGFN law is making it unduly difficult to administer a Yukon Law.

PROVISION:
13.6.1 The Parties shall enter into negotiations with a view to concluding an agreement in respect of the administration of Vuntut Gwitchin First Nation justice provided for in 13.3.17.

13.6.2 Negotiations respecting the administration of justice shall deal with such matters as adjudication, civil remedies, punitive sanctions including fine, penalty and imprisonment for enforcing any law of the Vuntut Gwitchin First Nation, prosecution, corrections, law enforcement, the relation of any Vuntut Gwitchin First Nation courts to other courts and any other matter related to aboriginal justice to which the Parties agree.

13.6.3 Notwithstanding anything in this Agreement, the Vuntut Gwitchin First Nation shall not exercise its power pursuant to 13.3.17 until the expiry of the time described in 13.6.6, unless an agreement is reached by the Parties pursuant to 13.6.1 and 13.6.2.

13.6.6 The provisions in 13.6.4 are interim provisions and shall expire five years from the Effective Date or on the effective date of the agreement concluded pursuant to 13.6.1 and 13.6.2, whichever is earlier. If the Parties fail to reach an agreement pursuant to 13.6.1 and 13.6.2 during the five year period then the interim provisions shall extend for a further term ending December 31, 1999.

PLANNING ASSUMPTIONS

1. This is a one-time implementation project.
2. Future Negotiations:
   Canada will provide a negotiated level of funding, as identified in the workplan, for the participation of VGFN in negotiations in respect of administration of justice, which funding shall be as set out in a budget negotiated with Canada prior to the onset of negotiations.
   
   Canada shall provide to Yukon a level of funding to be negotiated by Canada and Yukon to support Yukon's participation in the negotiation of administration of justice agreements contemplated by the SGAs.

OBLIGATIONS ADDRESSED:
13.6.4 Until the expiry of the time described in 13.6.6 or an agreement is entered into pursuant to 13.6.1 and 13.6.2

13.6.4.1 the Vuntut Gwitchin First Nation shall have the power to establish penalties of fines up to $5000 and imprisonment to a maximum of six months for the violation of a law enacted by the Vuntut Gwitchin First Nation;

13.6.4.2 the Supreme Court of the Yukon Territory, the Territorial Court of the Yukon, and the Justice of the Peace Court shall have jurisdiction throughout the Yukon to adjudicate in respect of laws enacted by the Vuntut Gwitchin First Nation in accordance with the jurisdiction designated to those courts by Yukon Law except that any offence created under a law enacted by the Vuntut Gwitchin First Nation shall be within the exclusive original jurisdiction of the Territorial Court of the Yukon;

13.6.4.3 any offence created under a law enacted by the Vuntut Gwitchin First Nation shall be prosecuted as an offence against an enactment pursuant to the Summary Convictions Act, R.S.Y. 1986, c. 164 by prosecutors appointed by the Yukon; and

13.6.4.4 any term of imprisonment ordered by the Territorial Court of the Yukon pursuant to 13.6.4.1 shall be served in a correctional facility pursuant to the Corrections Act, R.S.Y., 1986 c. 36.

13.6.7 All new incremental costs of implementing the interim provisions in 13.6.4 incurred by the Yukon shall be paid by Canada in accordance with guidelines to be negotiated by the Yukon and Canada.

Cross Reference
13.6.5, 13.6.6

PLANNING ASSUMPTIONS

1. As identified in activity 3, discussion may be required in the future as laws are developed, and would likely occur when VGFN is developing its law.

PROVISION:
14.1 The Vuntut Gwitchin First Nation shall have the power to enact laws in relation to:

14.1.1 taxation, for local purposes, of interests in Settlement Land and of occupants and tenants of Settlement Land in respect of their interests in those lands, including assessment, collection and enforcement procedures and appeals relating thereto;

14.1.2 other modes of direct taxation of Citizens (and, if agreed under 14.5.2, other persons and entities) within Settlement Land to raise revenue for Vuntut Gwitchin First Nation purposes; and

14.1.3 the implementation of measures made pursuant to any taxation agreement entered into pursuant to 14.8.

Cross Reference
13.1, 13.2, 13.3, 14.2, 14.3, 14.4

PLANNING ASSUMPTIONS

1. The lawmaking component will be included in ongoing lawmaking under SGA 13.0.

PROVISION:
14.5 After the expiration of one year following the Effective Date, or at such earlier time as may be agreed by Canada and the Vuntut Gwitchin First Nation, Canada and the Vuntut Gwitchin First Nation shall make reasonable efforts to negotiate agreements on:

14.5.1 the manner in which the Vuntut Gwitchin First Nation's power to enact taxation laws under 14.1.2 shall be coordinated with existing tax systems; and

14.5.2 the extent, if any, to which the power provided for in 14.1.2 should be extended to apply to other persons and entities within Settlement Land.

PLANNING ASSUMPTIONS

1. This is a one-time implementation project.
2. Future Negotiations:
   Canada will provide a negotiated level of funding, as identified in the workplan, for the participation of the VGFN in taxation agreement negotiations, which funding shall be as set out in a budget negotiated with Canada prior to the onset of negotiations.

PROVISION:
14.6 When the Vuntut Gwitchin First Nation exercises its jurisdiction, or assumes responsibility, for the management, administration and delivery of local services and, as a consequence, exercises property taxation powers under 14.1.1, the Yukon shall undertake to ensure a sharing of tax room in respect of property taxes consistent with equitable and comparable taxation levels.

14.6.1 To the extent that the Vuntut Gwitchin First Nation imposes property taxation for local purposes, the Yukon shall ensure that Yukon municipalities do not incur any consequential net loss.

14.6.2 The Vuntut Gwitchin First Nation and the Yukon shall enter into negotiations as necessary to provide for the efficient delivery of local services and programs.

14.8 The Yukon Minister of Finance may enter into taxation agreements with the Vuntut Gwitchin First Nation.

Cross Reference
14.3

PLANNING ASSUMPTIONS

1. Future Negotiations:
   Canada will provide a negotiated level of funding, as identified in the workplan, for the participation of the VGFN in taxation agreement negotiations, which funding shall be as set out in a budget negotiated with Canada prior to the onset of negotiations.
   
   Canada shall provide to Yukon a level of funding to be negotiated by Canada and Yukon to support Yukon's participation in the negotiation of the taxation agreements contemplated by the SGAs.

PROVISION:
14.7 Where, following the ratification date of this Agreement, Parliament enacts Legislation providing:

14.7.1 taxation powers to an Indian government other than those provided for in this Agreement; or

14.7.2 tax exemptions for an Indian government, or an entity owned by an Indian government, other than those provided for in this Agreement,

Canada shall, upon the request in writing of the Vuntut Gwitchin First Nation, recommend Legislation to the appropriate legislative authority to provide the Vuntut Gwitchin First Nation with those other powers or exemptions on the same terms as are set out in the Legislation which provides the powers or exemptions to the other Indian government or entity.

PROVISION:
15.1 The Vuntut Gwitchin First Nation shall, for the purposes of paragraph 149(1)(c) of the Income Tax Act, S.C. 1970-71-72, c. 63 be deemed to be a public body performing a function of government in Canada for each taxation year of the Vuntut Gwitchin First Nation where, at all times before the end of the year:

15.1.1 all of its real property and all or substantially all of its tangible personal property was situate on Settlement Land;

15.1.2 it did not carry on any business other than a business carried on by it on Settlement Land; the primary purpose of which was to provide goods or services to Citizens or residents of Settlement Land, and

15.1.3 all or substantially all of its activities were devoted to the exercise of its powers of government authorized under this Agreement, Self- Government Legislation, its Settlement Agreement or Settlement Legislation,

and for these purposes, the taxation year of the Vuntut Gwitchin First Nation shall be the calendar year or such other fiscal period as the Vuntut Gwitchin First Nation may elect.

PROVISION:
15.3 No tax shall be payable under the Income Tax Act, S.C. 1970-71-72, c. 63 for a taxation year on the income property or capital of a corporation, in this clause referred to as "the subsidiary", where, at all times before the end of the year:

15.3.1 all the shares and capital of the subsidiary are owned by the Vuntut Gwitchin First Nation or by another subsidiary that satisfies the requirements of 15.3.1, 15.3.2, 15.3.3, 15.3.4 and 15.3.5;

15.3.2 no part of the earnings of the subsidiary are available to any person other than the Vuntut Gwitchin First Nation or to another subsidiary that satisfies the requirements of 15.3.1, 15.3.2, 15.3.3, 15.3.4 and 15.3.5;

15.3.3 all of the real property and all or substantially all of the tangible personal property of the subsidiary is situate on Settlement Land;

15.3.4 the subsidiary did not carry on any business other than a business carried on by it on Settlement Land, the primary purpose of which was to provide goods or services to Citizens or residents of Settlement Land, provided that any revenue arising from the provision of goods or services to persons other than Citizens or residents of Settlement Land comprises only an incidental portion of the total revenue from the business; and

15.3.5 the subsidiary was not a Settlement Corporation established pursuant to Chapter 20 of the Final Agreement.

PROVISION:
16.1 Canada and the Vuntut Gwitchin First Nation shall negotiate a selfgovernment financial transfer agreement in accordance with 16.3, with the objective of providing the Vuntut Gwitchin First Nation with resources to enable the Vuntut Gwitchin First Nation to provide public services at levels reasonably comparable to those generally prevailing in Yukon, at reasonably comparable levels of taxation.

16.16 The first self-government financial transfer agreement of the Vuntut Gwitchin First Nation shall be negotiated at the same time as the implementation plan for this Agreement.

PLANNING ASSUMPTIONS

1. This is a one-time pre-implementation project.

PROVISION:
16.12 At least one year prior to the date of expiry of the then current selfgovernment financial transfer agreement Canada and the Vuntut Gwitchin First Nation shall begin negotiating the terms of a new self-government financial transfer agreement. Until a new agreement has been concluded, the financing provisions of the expiring self-government financial transfer agreement, other than those dealing with start-up and one-time cost, shall continue for a further two years or for such period as may be agreed by Canada and the Vuntut Gwitchin First Nation.

Cross Reference
16.1

PLANNING ASSUMPTIONS

1. This is a periodic, ongoing activity.

PROVISION:
17.1 During the term of a self-government financial transfer agreement the Vuntut Gwitchin First Nation and Government shall negotiate the assumption of responsibility by the Vuntut Gwitchin First Nation for the management, administration and delivery of any program or service within the jurisdiction of the Vuntut Gwitchin First Nation, whether or not the Vuntut Gwitchin First Nation has enacted a law respecting such matter.

17.2 The Vuntut Gwitchin First Nation shall notify Government by March 31st of each year of its priorities for negotiations pursuant to 17.1 for the fiscal year beginning April 1st of that year. Within 60 days of receipt of such notification, the Parties shall prepare a workplan to address the Vuntut Gwitchin First Nation's priorities for negotiation. The workplan shall identify timelines and resources available for negotiations.

Cross Reference
16.0, 18.0

PLANNING ASSUMPTIONS

1. Future Negotiations:
   Canada will provide a negotiated level of funding, as identified in the workplan, for the participation of the VGFN in program transfer negotiations, which funding shall be as set out in a budget negotiated with Canada prior to the onset of negotiations.

PROVISION:
18.1 The contribution of the Yukon shall be subtracted from the expenditure base of any fiscal transfer arrangement in effect at the time, and shall be calculated by Government to be the aggregate of the following:

18.1.1 the savings in expenditures realized by the Yukon as a result of the Vuntut Gwitchin First Nation assumption of responsibility for programs and services, taking into account efficiency and economy as well as losses in efficiency that result from the Yukon's continuing responsibility for such programs and services; minus

18.1.2 an amount equal to losses in tax revenues resulting from the Vuntut Gwitchin First Nation occupying tax room previously occupied by the Yukon, but only if the revenue capacity associated with the tax room previously occupied by the Yukon remains included in the revenue capacity of the Yukon for the purpose of determining the federal fiscal transfer; minus

18.1.3 the monetary value of technical assistance and other contributions in kind provided by the Yukon; as well as

18.1.4 any other factors as Canada and the Yukon may agree,

but in all cases, the Yukon shall continue to have the capacity to provide to Yukon residents the services for which it remains responsible, at a level or quality comparable to those prevailing prior to assumption of responsibility by the Vuntut Gwitchin First Nation for the programs and services.

18.2 Any one-time net savings to the Yukon resulting from the Vuntut Gwitchin First Nation's assumption of responsibilities shall be paid by the Yukon to Canada in instalments of an amount and in accordance with a schedule to be agreed upon.

18.3 The calculation of net savings pursuant to 18.0 shall be made solely at the time that the Vuntut Gwitchin First Nation initially assumes responsibility for that program or service or part thereof.

18.4 Should there be no fiscal transfer arrangement as contemplated in 18.1 that is in effect at the time, then the Yukon contribution shall be provided for under an agreement to be negotiated by Canada and the Yukon, and shall be based on the stipulations enumerated in 18.1.

PLANNING ASSUMPTIONS

1. This will be a matter for bilateral negotiations between Canada and the Yukon. Details required to implement these provisions to be determined.

PROVISION:
19.1 If the Vuntut Gwitchin First Nation has access to a tax base, the revenue capacity associated with that tax base may be considered in determining the level of funding to be received pursuant to the Vuntut Gwitchin First Nation self-government financial transfer agreement, provided that:

19.1.1 the revenue capacity associated with the tax base will be subject to offset at a ratio of less than 1:1;

19.1.2 any such revenue capacity shall be excluded entirely from such consideration for a period of two years following the date that the Vuntut Gwitchin First Nation obtains access to that tax base; and

19.1.3 the tax rate or rates used to measure revenue capacity during a further period beyond the initial two years shall take into account the capability of the Vuntut Gwitchin First Nation to exploit that tax base.

Cross Reference
14.0, 16.3.1, 16.12

PROVISION:
21.1 The Vuntut Gwitchin First Nation government shall maintain at its principal administrative offices a register of all laws enacted by the Vuntut Gwitchin First Nation.

Cross Reference
13.0, 14.1

PLANNING ASSUMPTIONS

1. This is a one-time implementation project and an ongoing capacity.
2. Maintaining the register in activity 2 comprises the provision of information to the public.

PROVISION:
21.2 The Vuntut Gwitchin First Nation shall enter into negotiations with other Yukon First Nations with a view to concluding an agreement to establish a central registry of constitutions and laws enacted by Yukon First Nations.

PLANNING ASSUMPTIONS

1. This is an one-time implementation project and an ongoing capacity.

PROVISION:
21.5 The Vuntut Gwitchin First Nation shall forward to Government a list of Citizens and any alterations to that list forthwith after they occur.

Cross Reference
10.1.1

PLANNING ASSUMPTIONS

1. After federal cabinet ratification, the federal government may advance funding for development of system to record Citizens by means of a contribution agreement with the VGFN. Such advance of funding will be referenced in the VGFN Financial Transfer Agreement.

PROVISION:
22.1 The Vuntut Gwitchin First Nation shall prepare, maintain and publish its accounts in a manner consistent with the standards generally accepted for governments in Canada.

Cross Reference
10.1.3

PROVISION:
24.1 If the Vuntut Gwitchin First Nation and Canada do not agree to the terms of a self-government financial transfer agreement provided for in 16.0, either party may refer the matter to mediation under 26.4.0 of the Final Agreement.

24.2 If the Vuntut Gwitchin First Nation, Canada, or the Yukon do not agree:

24.2.1 to the calculation of the contribution of the Yukon provided for in 18.1; or,

24.2.2 in the negotiations for the transfer of programs or services provided for in 17.0,

any party may refer the matter to mediation under 26.4.0 of the Final Agreement.

24.3 A dispute respecting this Agreement not described in 24.1 or 24.2 may be referred to mediation under 26.4.0 of the Final Agreement upon agreement of the Parties.

24.4 The parties to a dispute described in 24.1 to 24.3 which is not resolved by mediation under 26.6.0 of the Final Agreement may agree to refer the dispute to arbitration under 26.7.0 of the Final Agreement and the arbitrator shall have the authority provided in 26.7.3 of the Final Agreement to resolve the dispute.

24.5 Subject to 26.8.0 of the Final Agreement, no party may apply to any court for relief in respect of any dispute which has been referred to arbitration under 24.4, except for an application for interim or interlocutory relief where the board has failed to appoint an arbitrator under 26.7.2 of the Final Agreement within 60 days of an application by any party to the dispute.

PLANNING ASSUMPTIONS

1. Dispute Resolution under the SGA is linked to the process outlined in the VGFA Chapter 26.