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Copyright of Canadian Tax Journal / Revue Fiscale Canadienne is the property of Canadian Tax Foundation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents a sample law that offers several options for a First Nation to consider including in its law, other procedures that a First Nation could select, and which assumes that the First Nation has imposed the Fiscal and Statistical Management Act (FSMA) assessment and taxation laws. It presents the preamble of the Taxpayer Representation to Council Law. Definitions and references are cited. Other topics discussed include notice of proposed tax rates and annual budget, access to documents and representations to council at council meetings.

Copyright of Canadian Tax Journal / Revue Fiscale Canadienne is the property of Canadian Tax Foundation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)