Aboriginal Marketplace

VOLUME 1 – ISSUE 6 November - December 2012

Corporate Canada and Aboriginal Culture An uneasy co-existence

IN THIS ISSUE:

Transitioning from Oil Dependency Conference Strengthening Their Nations Development Challenges on First Nations Lands

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5 • Transitioning from Oil Dependency Conference Exploring renewable energy alternatives

6 VOLUME 1 – ISSUE r 2012 November - Decembe

IN THIS ISSUE

d Canada an Corporate re u lt u C Aboriginal ence

4 • Career/Recruitment Fair Appoints Committee

co-exist An uneasy

IN THIS ISSU

E:

from Oil Transitioning y Conference Dependenc ing Strengthen Their Nations t Challenges Developmen ions Lands on First Nat

Publisher

2G Group of Companies geoff@2ggroup.ca

Meet the members of the Career/Recruitment Fair’s high profile committee

8 • Spider Excavator Innovative excavator is capable of operation in very steep, remote terrain

Managing Editor

Marlon Louis editor@aboriginalmarketplace.com Design / Production

Corrina Deters corrina@nichemedia.ca Advertising Sales

Marlon Louis editor@aboriginalmarketplace.com Contributors

C.F. Scott, Dene Skylar, Jim Armstrong, Rochelle Saddleman, Norma Orellana, Merle Alexander, Keith Henry, Paul Clements-Hunt, Raminder Grewal

12 • Cariboo Mineral Resource Development Conference Esdilagh First Nation creates conference to highlight resource development in the Cariboo region

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March, May, June, August, October and November 2012 Distribution Aboriginal Marketplace is published by 2G Group of Companies ©2012 all rights reserved. The magazine is distributed online in Canada and the United States. The views expressed in the Aboriginal Marketplace are those

26 • BC Hydro Earns Industry Gold Gold level certification earned for best practices in Aboriginal relations

of the respective contributors and not necessarily those of the publisher or staff. www.aboriginalmarketplace.com

FEATURES 6 • Commercial Dev 10 • Business Conference 11 • AtBC Conference 14 • Raising Capital 18 • Keeping it Riel

19 • Environmental Monitor 22 • Legal Eagle 23 • Fantastic Employee 24 • Tax Facts 28 • OLI Program Aboriginal Marketplace / November - December 2012 3

2013 National Aboriginal Career/Education & Recruitment Fair Appoints High Profile Committee We anticipate over 2,000 Aboriginal career seekers will attend

Chief Clarence Louie

Brenda Baptiste

Shain Jackson 4 Aboriginal Marketplace / November - December 2012

As the 2013 National Aboriginal Career/Education & Recruitment gains momentum the organizers have gained the support of some high profile Aboriginal business people to help steer the design and implementation of the event.

“It’s great to have such a knowledgeable and experienced group of Aboriginal business people helping us with suggestions to make the event

as successful as possible,” said the fair’s project manager Geoff Greenwell, CEO of 2G Group.

“We want to ensure that both the employer and post-secondary institute exhibitors have as many Aboriginal career seekers come by their displays as possible,” added Geoff.

“We are currently concentrating on attracting as diverse a group of exhibitors as we can so that the Aboriginal career seekers have some really great choices and there isn’t too much competition between the exhibitors,” explained Geoff.

“This is a great opportunity for employers and post-secondary institutions wishing to attract Aboriginal employees or students, we anticipate over 2,000 Aboriginal career seekers will attend,” said Geoff as we ended our interview.

It looks like this will be the biggest Aboriginal Career Fair of 2013 and the Aboriginal Marketplace team is really looking forward to reporting onsite from the event.

Merle Alexander

Tewanee Joseph

Keith Henry

Vancouver, BC - March 2013

Transitioning from Oil Dependency Conference Defining future energy alternatives and policies From March 12-13, 2013, Chief Justin Qutsame George of the TsleilWaututh Nation will be the host of a large conference at the Sheraton Wall Centre Hotel in downtown Vancouver to discuss transitioning from oil dependency and how alternative energy sources can assist British Columbia to establish a greener economy.

The TsleilWaututh (TWN) are “the people of the inlet” and have an inherent obligation to protect the Salish Sea, off BC’s southwestern tip, and to call awareness to the serious risks associated with Kinder Morgan’s proposed expansion of their existing Trans Mountain Pipeline.

The pipeline runs nearly 1,100km from Edmonton to end at the Westridge Terminal in the Burrard Inlet, the core of TsleilWaututh Territory. The proposed expansion project would see the amount of oil travelling across BC for refinement overseas more than double from 300,000 to 750,000 barrels per day, and a drastic increase in tanker traffic, from the 30 to 40 conventional tankers that traverse Burrard Inlet each year currently to between 300 to nearly 400 supertankers annually. The bitumen extracted from the Alberta tar sands and transported by pipeline and tanker is not being refined to meet the energy needs of Canada or British Columbia, rather, its final destination is Asia.

“The risks associated with oil pipelines are just too high,” said Chief George when we chatted with him recently, “according to Kinder Morgan’s own reports they have not gone more than 4 years without a major environmental incident. In 2007 over 240,000 litres of oil were spilled onto

the shores of the Burrard Inlet when an excavator operator ruptured the pipeline because of an inaccurate map.”

The conference is being organized to raise public awareness about the Kinder Morgan proposal, particularly issues around increased tanker traffic and the potential environmental impacts. In addition the conference will feature high profile, expert speakers who will present viable energy alternatives to oil dependency. Chief George noted the pipeline project would, “turn the Burrard Inlet, the core of our territory, into an oil port and these types of ports are synonymous with waterway dead zones. TWN are prosustainable development, which means using the resources within our territory wisely and being mindful of the generations to come.”

TWN have created a group to lead their opposition to the Kinder Morgan project called the Sacred Trust Initiative. Carleen Thomas, TWN elected Councillor and member of the Sacred Trust Initiative said “It’s time to get serious about transitioning to other energy alternatives; the risks posed by oil pipelines are unacceptable.

We are developing businesses that will provide clean, renewable energy sources like wind power.” To that end, TWN operates TWN Wind Power, a company which installs and maintains 5 - 50kW wind turbines. The Nation also runs several other green businesses, including an ecotourism company - Takaya Tours, and their environmental resource company – Inlailawatash.

Geoff Greenwell, CEO of 2G Group, organizers of the conference, told us this when we asked him about the event;

There is an uneasy co-existence between Corporate Canada and Aboriginal culture in this country

Chief Justin George of the Tsleil-Waututh Nation

“there is an uneasy co-existence between Corporate Canada and Aboriginal culture in this country, the baby-boomer generation is very focused on profit and needs to be more concerned about the environment.

Their legacy will not be very positive if they continue to exploit Canada’s natural resources and ignore the environmental consequences. Aboriginal peoples are trying hard to protect the environment but they need much more support from the mainstream population.”

The conference will be an opportunity for discussion about how alternative energy sources can be a viable option to transition from oil based energy. Environmental, legal, government, Aboriginal, academic, renewable energy sector and many other interest groups will be represented and the event will offer a platform for intelligent, informed debate about what future energy policies in BC should be driven by.

For more information and to register for the conference go to www.2ggroup.ca Aboriginal Marketplace / November - December 2012 5

By C.F. Scott

Opportunities and Challenges for Commercial Development on First Nation Lands

First Nation economies are improving in Canada certainly in part due to the heightened awareness and adoption of some of the business practices demonstrated by successful First Nation communities like Westbank First Nation, Membertou First Nation, Squamish First Nation, Osoyoos Indian Band and others.

Notwithstanding this upsurge in commercial, industrial, residential and resource development opportunities that exist for First Nations there are however many serious challenges still facing their communities.

Successful economies rely on certainty of the business environment in which they are operating – financial, legal, operational

6 Aboriginal Marketplace / November - December 2012

and political to name a few. There must be timeliness to the process of taking a business from the conceptual stage to the commercialization stage.

Those two main issues of certainty and timeliness are still absent in many First Nation transactional dealings. Why is this and what can be done to improve the situation?

I have limited this article to four major areas of challenge which could be improved upon by First Nations and AANDC to provide greater economic opportunities for a First Nation: The Designation Process; The Leasing Process; Financing and Leadership

Designation Process There must be a change in the current AANDC designation process which essentially is a referendum based approach to zone lands for leasing purposes. The designation process is flawed for the following reasons: The AANDC process to hold a designation is too slow with it taking 6 to 8 months or longer to gain all of the approvals to even hold a referendum.

The outcome of a designation vote lacks certainty due to the Corbiere decision requiring a majority of both on and off reserve voters to vote in favour of a project for it to be allowed.

Communities with high off reserve voters then have difficulty having sufficient voter participation to allow a positive vote to be taken.

There is no flexibility in the term or use of the lands once a vote is taken hence any modifying of use or term would require another designation vote – more time lost and money spent.

The designation process is expensive (i.e. legal, environmental, survey costs) and requires expertise often not available within a First Nations community.

Leasing Process Once a parcel of land has been designated for development the process of executing a lease has serious impediments to overcome: Species at Risk Legislation (SARA) requires First Nations to obtain environmental approvals from the Ministry of Environment (Canadian Wildlife Service) – another costly and slow approval process.

If denied Bands receive no compensation for lands they cannot develop.

Negotiating the form of lease with Canada where the form is not standardized raises the legal costs to the developer and to the First Nation creating a double jeopardy of loss to time and money to finalize the documentation.

Seeking AANDC approvals on appraisals, environmental information, surveys, engineering plans, access permits, conceptual plans is an additional costly and timely burden which is made more difficult by the work load and limited staff at AANDC. It is becoming more difficult to identify developers who have the time and resources to wait for a lease that can take 12 – 18 months for completion.

community leaders must commit to: The separation of Governance from business management through an accountable, measurable and transparent structure that provides confidence to business leaders that the First Nation community wishes to make business happen on reserve.

An entrepreneurial attitude that business risks are different than political risks and all business ventures require vision and perseverance to occur successfully.

A willingness to leverage the assets of the community and the land base of the reserve

to build a better balance sheet and future for their nation.

To promote a business environment that brings joint venture opportunities to the Reserve and hence spreads the business risk.

To consider First Nations Land Management Act to disengage from the cumbersome and costly AANDC process of doing business on Reserve.

In closing, there is a mutual and dual responsibility between First Nation leadership and Canada if we are to see First Nations develop their economies to their full potential.

Lodge

Financing Aside from the ongoing shortage of funds for infrastructure to allow for economic development there is a more serious challenge emerging for the development of residential leases on Band lands. This is the issue of CMHC unwillingness to accept the current form of Head Lease and Sub lease – essentially removing CMHC financing of homes built on First Nation lands. This is currently being reviewed in Ottawa but the issue represents the most serious threat to finance residential leases on First Nation lands.

Leadership First Nation leaders – Chief and Council must recognize that it is their responsibility and authority to establish the culture and climate for business to occur. Specifically

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www.talkingrock.ca Aboriginal Marketplace / November - December 2012 7

The Spider Excavator – Operating in Extreme Terrain After seeing pictures of this crazy looking machine the Aboriginal Marketplace team was really interested to see it first-hand.

The Spider is the only type of excavator able to overcome a sheer 210-foot (64 m), 75-degree (175 %) rock face is the walking excavator used by SPIDEX All Terrain Excavating Inc. Equipped with a hydraulic winch and wheel mounted climbing chains, the Spider excavator can get the most challenging jobs done safely.

We visited the Spider crew at the right of way for the Jasper Tramway in Jasper National Park, Alberta. The removal of the forest regrowth from the last 50 years was needed to ensure the safe rescue of passengers who might have to rappel from the tram to the ground in case of an emergency.

Operator, Domenic Frei, attached the winch cable to the trunk of a tree growing on a rock above the steep rock face. “Trees that grow on rocks have large and strong root systems and thus provide excellent natural anchor points”, Domenic explained. After a final visual check of the winch, the machine and the planned route, Domenic climbed into the operator’s seat of his Spider and buckled up his four-point seatbelt. In such severe terrain it is of particular importance to wear a seatbelt because both feet and hands are needed to precisely maneuver the machine.

The spider hoe uses its bucket to walk over uneven terrain. The bucket is firmly placed on the downward slope of the machine. The front legs, located below the back wheels, are lifted and the telescopic arm pushes the machine uphill on its wheels. At the same time, the operator applies power to the drive and increases tension on the winch.

Because of the uneven and steep terrain, the wheels have to be continuously adjusted to stabilize the Spider horizontally. Nothing is automatically controlled; every single movement and adjustment is manually initiated by the operator. It is quite common to apply up to eight different functions simultaneously with both joysticks and foot pedals in order to safely move the machine.

In Jasper, not just the steepness, but also the ground was very challenging. The right 8 Aboriginal Marketplace / November - December 2012

of way passed through an old rock slide that was totally overgrown. Domenic had to carefully find the most suitable path to work his way up through this difficult and unstable terrain.

After scaling the rock face, the Spider bucket was removed and the mulcher head was mounted for clearing the regrowth.

The quick-attach system allows changing of attachments easily within seconds. The 285-pound (130 kg) mulcher disk is driven by a hydraulic motor at up to 1400-rpm.

The trees are literally smashed to pieces. No felling process or any other manual labour is required. The big advantage of mulching trees in this position is that the wood chips are spread over a radius of up to 300-feet (90 m) and covering the right of way. If a previously fallen or felled tree needs to be processed in another location, it can be lifted with the integrated thumb and moved to the designated area.

“How can you move the spider up a hill so smooth and fast?” we asked. “You have to be aware of the machine around you: a spinning tire, a loose cable or slippage; all this you have to feel with your whole body.

Then your hands and feet instinctively move the controls in order to do what’s needed to be in command of every single movement of the machine.

Operation of the machine itself becomes a reflex; you keep the anchor point in mind and pay attention to natural hazards. Both joysticks contain four hydraulic and twelve electric over hydraulic functions. In this kind of terrain, the command of controls, which requires years of experience, has to be automatic,” explained Dominic.

The Spider has a 30 hour fuel capacity minimizing the need to

refill. The fuel was delivered via the tram.

Domenic rappelled down from the tram and the fuel was lowered down in jerry cans.

The 11-ton (10,000 kg) Spider hoe has a 6-ton (5,500 kg) lifting capacity and a 25-foot (7.6 m) reach. This is an enormous amount of power and range for such a light machine, but these features make it possible to overcome extremely steep terrain. Because of its leg movement, the machine is also able to operate in up to six feet of water or to work along a side slope. The various attachments including a grapple bucket, hydraulic breaker or mulcher head make the machine even more versatile. The low fuel consumption and use of biodegradable hydraulic fluid ensures protection of the environment and allow SPIDEX to work in national parks and water courses.

For information on the SPIDEX folks check out their website at www.spidex.ca Our team thought it was a really cool piece of equipment that could be used by many remote Aboriginal communities who need to excavate in difficult terrain!

2013 National Aboriginal Tourism Conference Spirit Ridge Vineyard Resort and Spa will once again be the venue for the 2nd annual National Aboriginal Tourism Conference to be held from March 27 – 29, 2013. The conference is a collaboration between Aboriginal Tourism BC (AtBC), NK’MIP Group of Companies and event managers the 2G Group.

Similar to the 2012 event, participants are expected to travel from as far away as New Zealand to attend and returning delegates from almost all of Canada’s provinces and territories are already registered.

Presentations will include: authentic Aboriginal tourism, identifying exactly who is the Aboriginal tourism visitor, financing tourism projects, utilizing social media, developing a regional tourism strategy as well as numerous other topics which will all be of great interest to delegates.

The organizers have attracted an impressive line-up of industry experts to share their knowledge and experience with the audience through presentations and

workshops.

Chief Clarence Louie will be the keynote speaker on day one and will tell the captivating story of how the Spirit Ridge facility grew over the last twenty years from barren desert land to become one of Canada’s highest quality resorts.

The AtBC awards dinner will be held on the second night with recognition being given to member organizations for outstanding performance in the Aboriginal Tourism industry.

Award categories are: Best Cultural Centres & Attractions, Outstanding Accommodations, Best Outdoor Adventures, Most Supportive Industry Partner, Best Food & Beverage and Artist & Entertainment.

The 2012 awards dinner was a huge success and DJ Larry Gray will be returning to rock the house once again and make sure everyone dances the night away and has a great time.

AtBC CEO Keith Henry did a great job

of organizing and promoting the entire event in 2012 and was a big hit with the crowd as master of ceremonies at the awards dinner.

Keith said this to us when we interviewed him recently, “I’m delighted at the quality and diversity of delegates who have registered to come to our 2013 event, the conference was a big hit with everyone who attended last year and I’d really like to thank the 2G Group for all of their help and expertise in making our conferences so successful.”

The entire event will be videotaped and streamed live on the internet, last year over 1,800 viewers logged in to watch the conference.

The Aboriginal Marketplace team was really impressed with what we saw at the event in 2012 and we predict the 2013 event will be even bigger and more successful.

For more information go to http:// theeventpros.ca/conferences/2013-NATOCOsoyoos.html

Aboriginal Marketplace / November - December 2012 11

Cariboo Mineral Resource Development Conference

By Dene Skylar The first annual Cariboo Mineral Resource Development Conference is scheduled to be held March 6-8, 2013 in Williams Lake, BC. The conference creator is the Esdilagh First Nation, a small Tsilhqot’in First Nation that has one of its reserves located right next to the Gibraltar Mine.

Esdilagh First Nation leadership believes it is time for their people, industry, government and First Nations to come together in the spirit of mutual respect at the Cariboo Mineral Resource Development Conference.

The conference will provide the latest updates on mineral resource development activities in the Cariboo Region, First Nation experiences, IBAs, Training, Partnerships, Remediation, Junior Exploration activities and projects engaged in the regulatory process.

A big part of the conference will be a separate venue for youth and people interested in understanding the complete

mining cycle called “Let’s Talk Mining” put on by First Nations and professionals familiar with the complete mining cycle.

The Cariboo Mineral Resource Development Conference will definitely be a premier event highlighting the extensive potential and mineral resource development activities occurring in the mineral rich Cariboo Region of BC.

A Brief Overview of Mineral Resource Activities in the Cariboo Region The Cariboo Region in British Columbia has a long history of mineral resource development.

The First Nations of the Cariboo Region, like many First Nations across Canada and the Americas, were involved in the use of minerals for their own purposes and for trade since as long as they can remember.

They were often the first to point out where certain minerals were located to explorers and newcomers to their lands.

Esdilagh First Nations leaders and team members meet with Taseko’s CEO and VP 12 Aboriginal Marketplace / November - December 2012

Following the first North American gold rush that occurred in California in 1848, gold seekers soon moved north in the 1860s to the Colony of British Columbia and into the rich lands of First Nations who used, occupied and had care and control of their traditional homelands.

The BC gold rush attracted many migrants from the USA and other countries who were seeking to exploit the land for gold. Their objective was to find gold and strike it rich and return to their home but many liked the beautiful and resource rich BC area and settled.

As time moved on, BC indigenous people fought hard for their rights and titles, which they never ceded, released or surrendered to anyone. They also continued to witness mineral resources being taken off their traditional lands while they received little or no benefit from these activities.

But the mining industry and governments in some areas began to take notice and engage the growing global Corporate Social Responsibility and Triple Bottom Line approach which takes into account people, planet and profits.

But there is still greed and oppressive forces lurking that do not want to share or do not care about CSR, First Nations, environment or local communities.

But slowly things are changing across Canada where some jurisdictions are taking a progressive approach to resource development coordination, cooperation and sharing and slowly dragging other jurisdictions into the mature modern era of responsible development that adds shareholder value to all

stakeholder interests. There is much at stake here!

According to Investorcom, “The Cariboo gold belt in south-central British Columbia was a world-class producer of gold. Historic gold production in the Cariboo area was approximately 3.8 million ounces, 2 million from placer operations and 1.8 million from lode deposits. These totals are an estimate only as prior to 1874 production was not recorded.

Ninety percent of the placer gold was recovered from Late Pleistocene, pre-glacial and interglacial gravels in buried paleochannels of modern stream valleys.

In addition, the placer operation from the Bullion pit at Likely produced 175,000 ounces of gold and 1,800 ounces of platinum.

Gold and platinum were also reported in placers in the Frank Creek area in similar proportions.

In addition to placer gold operations, four underground mines – Cariboo Gold Quartz, Island Mountain, Mosquito Creek and Cariboo-Hudson – have operated in the district. Other important gold and coppergold deposits occur near Likely, in the southwestern part of the Cariboo District.

A new open-pit copper-gold deposit on Mount Polley, located 9 km southeast of Likely, is expected to be put into production soon. According to the Imperial Metals website, “Mount Polley 2012 planned production is estimated at 34 million pounds copper, 46,800 ounces gold, and 90,000 ounces silver.”

Another major mine in the Cariboo Region is the Gibraltar Copper Mine, owned

by Taseko Mines Ltd. (TKO-TSX), a Hunter Dickinson’s company. Gibraltar Mine is located approximately 65 kilometres north of Williams Lake, BC. The mine produced its first copper concentrate in March 1972. According to Investcom’s website, “Since 1972, annual production of the Gibraltar Mine has averaged 75 million pounds of copper in a 28% concentrate, 5 million pounds of cathode copper from a solvent extraction electrowinning plant and 700,000 pounds of molybdenum in concentrate.

“In total, the mine has processed 290 million tonnes of ore grading 0.35% copper and 0.016% molybdenum. Gibraltar has also employed an average of 270 people, paid an average annual payroll of $15 million and expended some $5 million per year on goods and services in the Williams Lake area during mine operations.

“Even after a successful 27 years of production, Gibraltar has estimated sulphide mineral resources of 745 million tonnes

grading about 0.3% copper at a 0.2% copper cut-off, and containing 4.7 billion pounds of copper.”(Source: http://www.investcom.com/ moneyshow/gold_cariboo.htm) Many other exciting junior mining plays are in the early stages of exploration while other major deposits are undergoing regulatory review.

From early First Nations activities in mineral trade too the gold discoveries in the 1800s too current day exploration and mining development, the Cariboo Region has seen much change, challenges, growth and opportunities.

With much potential and major opportunities to work through, the Cariboo Region of beautiful British Columbia is attracting much attention due to its incredible mineral wealth.

The Cariboo Mineral Resource Development Conference will definitely be an event to stake out for those interested in the vibrant, rich and dynamic Cariboo Region of British Columbia.

For more information contact Edwin at Esdilagh First Nation 250-747-2255 or 250267-1251 or go to www.2ggroup.ca

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Aboriginal Marketplace / November - December 2012 13

Raising Capital for Community Infrastructure and Equity Buy-ins on Major Projects

By Paul Clements Hunt & Neil Philcox

Aboriginal communities from across the country continue to struggle with providing for the needs of a growing demographic currently underserved by traditional financial capital.

Paul Clements Hunt However, there is great potential for many of these communities to participate in a wide range of infrastructure, energy, industrial and other investment opportunities in Canada.

While a Neil Philcox number of communities do already benefit from economic activity in their territories through impact benefit agreements and similar consultation related arrangements, the means to achieve meaningful participation as owners or equity partners in large scale projects is still very limited.

The key to raising financing for the future is access to patient capital, with investment values that go beyond traditional financial returns. This kind of capital can serve both the demographic needs and investment potential of Aboriginal communities.

At first glance, global capital markets are in turmoil. However, that turmoil is defining a new set of investment values consistent with the social, economic and environmental needs of Aboriginal communities.

Furthermore, the type of investment opportunities available to Aboriginal communities is also consistent with the long-term, stable returns sought out by large institutional investors.

14 Aboriginal Marketplace / November - December 2012

So what’s next? Capital is concentrated in vast pools of value with USD 80 trillion plus in global bond markets, USD 60 trillion held in worldwide bank deposits, upwards of USD 50 trillion captured in equity markets and more than USD 47 trillion controlled by 10 million high net worth individuals. The geography of capital is also shifting and far more dramatically than many could have envisaged at the end of the 20th Century as the vibrant BRIC economies (Brazil, Russia, India, and China) build financial muscle and seek out offshore opportunities.

China’s USD 3 trillion of reserves is both prudent and hungry in its desire to secure productive investments worldwide.

China uses both state and private sector entities to acquire strategic interests in the natural resources and industrial sectors.

Evidence of this activity in Canada is clear, including the acquisition of energy assets in Alberta and the import of timber, seafood and other commodities from British Columbia.

But post-crash capital is timid, scared to move, risk averse and fearful of the next market rupture. At the same time, those institutions controlling capital know that it needs to be put to work to serve the changing demographic needs of ageing populations in the most advanced economies where savings pools are still the most concentrated.

Equally, those less developed economies are often starved of “sticky” capital to underpin their advancement. A common rule of thumb is that pension funds need a 4% return plus inflation just to tread water.

Some in the markets however believe that anything above an 8% return is, in the long run, unsustainable.

That is why forward-looking capital is turning its attention to hard, tangible assets with lasting value whether those assets are the infrastructure projects underpinning socio-economic development or the natural wealth where real, long-term value accrues.

This is where Aboriginal communities in Canada possess a unique advantage as restless long-term capital, captured in

pools controlled by institutional investors, seeks out the hard, secure, tangible and collateralised investments for the coming decades.

As these large capital controlling institutions twist and turn to identify safe – or at least safer – assets they are asking new questions of a system, and its institutions, that failed them so badly just a few years ago.

How are social risks managed and positive impacts prioritised? Is climate change and resource depletion a real threat to our longterm assets? How does poor governance across specific sectors or within individual companies’ impact investment choices?

Aboriginal communities and their economic development arms will need to develop sophisticated infrastructure to access global capital markets, including solid financial accountability, effective governance systems and transparent management capability.

Many Aboriginal communities have these foundations in place, or are in the process of building them to serve the aspirations of their members.

Leveraging this process to include a global capital strategy for projects approved or proposed in their traditional territories is a natural evolution of the process, and a timely one given the surge of large scale projects across the country.

The Blended Capital Group (TBCG), building on a global network of expertise in investment, finance, policy issues and international relations, is positioned to serve those institutions which supply capital and those entrepreneurs, companies, and communities that need it.

Through a powerful mix of financial, legal and policy expertise TBCG believes that capital which seeks to support strong communities, clean industry and a rejuvenated environment is smart capital that is simply buying the best possible insurance against the violent short-termism of modern markets.

For more information on The Blended Capital Group go to www.blendedcapital. com

Strengthening Their Nations

Lax Kw’alaams & Metlakatla Training Initiative Chris Sankey is a Councillor for the Lax Kw’alaams Band (near Prince Rupert British Columbia) who chairs the Human Resource Committee and sits on the Education and Health Committees.

Previously, Chris was the Manager of the Prince Rupert Aboriginal Skills Employment Partnership, which was a $4 million, ($2 million funds and $2 million In-Kind contribution) three year program developed to train Aboriginal clientele to meet the growing employment opportunities of Prince Rupert’s port-related businesses.

Recently, Chris has been appointed to spearhead the Lax Kw’alaams capacity building initiative “Strengthening the Nation”, which works to ensure their people can successfully compete in the growing employment opportunities emerging throughout the Prince Rupert area.

The eyes of the world are on the Prince Rupert Port, which is the traditional territory of the Coast Tsimshian.

The Coast Tsimshian are in a unique situation, like many Aboriginal communities across Canada, as corporations are now

knocking at their door to do business. The Human Resources Committee was tasked with developing a strategy for Members to attain, retain, and continue to advance in employment.

The goal of the HR Committee is to develop and implement a realistic and achievable plan to advance each Member from their current situation and move them forward to where they can be successful and offer the best of themselves on a consistent basis.

For most people, this means employment; for others, it may mean engaging in community projects, and for some it may mean having a basic understanding of the need for a regular routine.

The focus at the moment is ages 18 and up; this plan will combine efforts with the Education Committee on how to implement a framework into the Elementary and High Schools to help them understand the foundation the committee wants to instill.

“My thoughts are, if we as a Nation were and are capable of learning how to hunt, fish, log, mend nets and fix marine engines by

Chris Sankey presenting at the recent Aboriginal Entrepreneurs Conference

way of observing, listening and practicing from our elders’ teachings, then we can implement the same philosophy from an exploratory and foundational level approach with the youth through academia and trades related programs”, explained Chris.

“We are working in partnership with other organizations – such as Coast Opportunity Funds – to make sure we are aware of the best solutions out there when developing our plan.

“We are working closely with key individual(s) to assist us with creating an avenue of resources, helping us pave the way for our members to advance themselves.

This is not about hiring consultants to do all the work for us; this is about our members taking control over their future and desired goals,” added Chris.

“The primary goal in the near-term is to develop a business plan for Human Resources to combine all of our assets on and off reserve that will detail what needs to be done (what institutions, programs, activities to develop), by when, by whom and the cost over time.

“To do this, we need to engage with key leaders and managers in charge of education, training, social services, etc. AND consult with all Coast Tsimshian citizens. The long term goal is to create a work force that is competitive with the rest of Canada in return helping our country contribute to economic development both in North America and around the globe.

“Access to technology is critical in the development of Aboriginal communities to create sustainability in the workforce and be competitive in the business world.”

“We need to be more creative when it comes to employing our members. There is currently a major disconnect and lack of communication between contractors and corporations with employees regarding employability goals for both company and Aboriginal membership,” said Chris in closing.

The team at Aboriginal Marketplace wish Chris and the Human Resource committee well on their journey to creating employment for their membership.

Aboriginal Marketplace / November - December 2012 15

Hold your next meeting at NK'MIP Resort!

Chief Clarence Louie

NK'MIP Resort includes: NK'MIP Cellars, NK'MIP Conference Centre, NK'MIP Desert Cultural Centre, Sonora Dunes Golf Course and NK'MIP Campground. The resort is also home to the

Spirit Ridge Vineyard Hotel & Spa.

16 Aboriginal Marketplace / November - December 2012

Nk'Mip Conference Centre

Nk'Mip Resort - Luxurious rooms

Sonora Dunes at Nk’Mip Resort

Nk'Mip Conference Centre Interior

Nk'Mip Resort - Restaurant at Spirit Ridge

If you would like to plan a Retreat, AGM, Board Meeting, Training Course, Strategic Planning Session or any kind of event at NK'MIP Resort in the future we can assist you.

Make your next meeting a

The meeting facilities at NK'MIP can accommodate

huge success by holding it

groups as small as 4 or 5 or as large as 250. The

at the NK'MIP Resort!

layout of the conference centre meeting rooms is flexible and includes state of the art audio visual equipment.

We can arrange facilitators, elders for opening prayers, drumming and dancing groups, live entertainment including bands, comedians and DJ's, food and beverage requirements and even a presentation from Chief Clarence Louie if you'd like one. We can help you customize your event to be exactly the way you want it.

Contact Rochelle Saddleman for information and assistance with organizing an event at NK'MIP Toll Free: 855 307-5291 Email: rochelle@2ggroup.ca Aboriginal Marketplace / November - December 2012 17

Keeping it Riel

by Keith Henry President, BC Métis Federation k.henry@bcmetis.com

How many of us consider how our children will live, drink clean water and survive in the future?

I write this edition after experiencing one of the most unique experiences of my lifetime in October.

I had the good fortune of attending the Adventure Travel World Summit in Lucerne, Switzerland as a result of my work in Aboriginal tourism in British Columbia.

I would best describe this experience as life changing. I say this for a few specific reasons that I will explain.

This was my first experience going to Europe and specifically Switzerland. What a beautiful country; picturesque mountains, beautiful lakes, and impressive public transit with access to every point in the country you can imagine.

I mean it; you can literally take some form of transit to the top of mountains that are all throughout Switzerland. I was able to take one such adventure and it was truly peaceful and beautiful and will never be forgotten.

Second this was the first time I was able to hear European perspectives about environmental sustainability and how this is their number one priority in all aspects of business.

I was somewhat surprised by this priority and how it is paramount in the attitudes of every person I met.

The Adventure Travel World Summit 18 Aboriginal Marketplace / November - December 2012

business forum brought together representatives from the tourism industry from throughout the world and it was a consistent theme.

In fact what also came through was cynicism about Canada’s attitude regarding the environment. I was informed during several informal conversations that Canadians are about 10-15 years behind many other countries regarding environmental protection in all we do.

This further resonated with me when I had the pleasure of listening to a presentation from Taleb Rifia who is the Secretary General of the United Nations World travel Organization (UNWTO).

He brought to light the importance of culture and the importance of environmental sustainability because of the impacts humans are having on this planet.

It was reported that in 1950 75% of humans did not travel outside of a 75 kilometer radius. Today more and more people are traveling for a variety of reasons, including knowledge about one another.

In fact, today this planet is home to about 7 billion people and an estimated 1 billion traveled to another country for various reasons this last year, a far greater impact than in 1950.

A presentation from Jim Leape, who is

the Director General of the World Wildlife Fund (WWF), also stressed the importance of planning for the future. I was shocked to learn that as humans we are consuming 1.5 times the amount of resources our planet can produce at this time.

What was clear to me is how little many of us in my Métis community are aware of the future challenges for our collective well being. There is so much continued resource development and our communities fight about supporting many industrial projects without truly realizing the environmental impacts to our lands.

How many of us consider how our children will live, drink clean water and survive in the future?

I leave you with this message as we contemplate the merits for so many industrial projects in an effort to save our economies. Yes I understand we need employment and business development but do we know what the best options are for our future?

Just trying to keep it Riel.

For more information about the BC Métis Federation please go to our website www.

bcmetis.com

Environmental Monitor

Raminder Grewal Keystone Environmental rgrewal@keystoneenvironmental.ca

The Effect of Bill C-38 on Aboriginal Communities

By Jim Armstrong, M.Sc. R.P.Bio.

On July 6, 2012, the Canadian Parliament approved Bill C-38 with the objective of overhauling the nearly 100-year-old Canadian Environmental Assessment Act. With regulations scheduled to be created by the end of 2012 there has been, and currently remains, a lack of clear understanding of how the newly enacted Canadian Environmental Assessment Act (CEAA) will be managed and what effects the changes will have on the Aboriginal communities of British Columbia.

The main question that continues to be asked is “What are the changes to the Fisheries Act and how will they affect Aboriginal communities?”

Bill C-38 changed how the Government of Canada addresses First Nations by requiring the federal government to “consult with aboriginal communities that may be affected by any project on federal lands”.

Lisa Walls, Regional Director, Pacific Region, for the Canadian Environmental Assessment Agency stated in her October 17, 2012 presentation to the International Association of Impact Assessment (IAIAWNC) that the new CEAA required the federal government to undertake the consultation process with Aboriginal communities on any project that would potentially cause change to the environment.

These changes may be related to Aboriginal health and socio-economic conditions; physical and cultural heritage; traditional use of lands and resources or sites

of archaeological or historical significance.

The changes also affect other Acts, including the Species at Risk Act and how it will be applied under the new CEAA-2012 process.

Although the environmental assessment (EA) process has now been changed under Bill C-38, whereby the new focus is on the environmental assessment of “designated projects on federal lands”, it does not eliminate the Aboriginal Affairs and Northern Development Canada (AANDC) approach to environmental assessments for projects that are not on the CEAA “designated physical activities list”.

The AANDC 5-level environmental approach will still be undertaken for all projects, that have a potential for environmental impacts, on aboriginal lands.

Although changes approved in Bill C-38 describe that one of the new focus targets for all environmental assessments will be the effects on the Aboriginal fisheries, these changes are not yet detailed given that Regulations supporting the Fisheries Act have yet to be established.

Lisa Webster-Gibson, Senior Environmental Specialist, AANDC, identified during the panel discussion at the IAIA-WNC presentation that the ongoing compliance and enforcement issues are not clear in regards to which agency will conduct the enforcement of the Environmental Assessment Decision Statement that will be issued on every federal EA although it would seem that the responsibility will fall

to CEAA if there is not a clear departmental responsibility (i.e. Department of Fisheries and Oceans-DFO).

The British Columbia Environmental Assessment Office (EAO), through Michelle Carr, Director of Policy and Quality Assurance, supports the new process for environmental assessments as it should eliminate the majority of duplication between the federal and provincial agencies on major projects and eliminate the need for EA’s on smaller projects.

She recognized that the main focus is now on stakeholder engagement and communications with the requirement for aboriginal consultation on all projects that could potentially “affect the environment” in aboriginal communities.

Bill C-38 will have a significant effect on the overall process under which EAs are conducted. Included in these changes will be how the Fisheries Act will be used to determine aboriginal fisheries habitat, fisheries resources and what constitutes the separation of viable Commercial, Recreational or Aboriginal fisheries (CRA).

With the streamlining of the federal and provincial EA processes to eliminate duplication, only one process will be undertaken for a major project but the final decision will still be the responsibility of the federal government.

Further updates can be provided by the author as CEAA-2012 and its accompanying regulations are finalized early in 2013.

Aboriginal Marketplace / November - December 2012 19

Cando’s 19th Annual Conference Hosted by Membertou

By Rochelle Saddleman Cando hosted their 19th Annual Conference and AGM in Membertou, Nova Scotia from October 22 – 25.

The conference was co-hosted with the Membertou First Nation community and welcomed over 250 First Nations leaders, artisans, exhibitors, economic developers, as well as other Cando members from across Canada.

During the four days delegates were able to network, attend training sessions as well as informative workshops that tied into this year’s conference theme “Building Capacity – Building Communities”. Chief Terry Paul of

the Membertou First Nation gave a keynote speech and told the audience that; “It is very important to establish good relationships with the people around you. It makes things a lot easier.” It certainly is important to establish good relationships with your neighbours and Cando did an excellent job of bringing together key decision makers from the First Nations communities across Canada.

During the opening ceremonies Chief Terry Paul of the Membertou First Nation, the Honourable Darrell Dexter (Premier of Nova Scotia & Minister of Aboriginal

Affairs) as well as the Honourable Percy Paris (Minister of Economic and Rural Development & Tourism, Government of Nova Scotia) welcomed the delegates.

As part of the opening ceremonies they announced the launch of ACE – the Aboriginal Centre of Excellence.

Chief and Council of the Membertou First Nation organized an informative tour showcasing the recent developments within their community. Delegates visited the Membertou Business Centre, Business Plaza, Cultural Heritage Park, and even toured the latest residential developments within the

(L to R) Carol Anne Barnaby; Eileen Paul; Percy Barnaby; Chief Terry Paul; Chief Hamilton; Elder Marvin Littlechild; Geraldine Hill; Deanna Lightning.

20 Aboriginal Marketplace / November - December 2012

community. The tour ended on a high note as members of the local community had volunteered their time to host a delightful lobster dinner at the high school within the Eskasoni community. The community members prepared food for over 250 delegates which included Atlantic lobster along with some of their traditional foods. It was an amazing treat!

Inspirational speakers addressed the audience throughout the four days and shared regional and national community economic development success stories from First Nations communities across Canada.

The sessions included speaking initiatives, training, workshops as well as plenary sessions that were all hosted at the new Membertou Trade & Convention Centre.

Along with the AGM, Cando hosted their 8th Annual National Youth Panel which consisted of six youth from various

First Nations communities. Each panelist was given the opportunity to share their work and life experiences with the crowd as well as their experiences in being youth representatives for Cando. Jordan George from the Alkali Lake Indian Band in BC commented that; “it was very informative learning about different things that youth are doing throughout Canada.” In his interview he stated that; “networking with other youth and other delegates attending the conference was truly amazing.”

A good friend of Aboriginal Marketplace - Glen Ohs from Corix utilities was at the event and told us; “for my first Cando conference I thought this was pretty good.

The speakers were excellent and the content was superb and I really enjoyed the youth panel.”

Cando wrapped up their event with a Presidential Banquet Dinner along with

awards presentations.

The individual Economic Developer of the Year award went to Eileen Paul of Membertou Entrepreneur Centre, Community Economic Developer of the year went to Membertou and the Aboriginal/ Private Sector Business of the year category was won by Abenaki Associates.

As well, the Corporate Recognition Award was announced. Also at the dinner the National Indigenous Economic Education Fund (NIEEF) had announced their scholarship winners and closed with a presentation.

Cando did a fantastic job all around with this year’s conference and closed on a high note with a fun-filled night of dancing and networking.

Our team really enjoyed attending the event and we look forward to attending next year’s conference in Winnipeg.

The Cando Staff (L to R): Sammy-Joe Zoerb, Svitlana Konoval; Delilah Mah; Jessica Sanderson; Ray Wanuch; Anita Boyle; Breezy Locke; Michelle Wilsdon; Laurie Buffalo.

Aboriginal Marketplace / November - December 2012 21

Legal Eagle

by Merle Alexander Partner, Bull, Housser & Tupper mca@bht.com

Economic Development: Evolution of the Right to Hunt Leonard George, former Chief and Elder of the George legacy of leadership of Tsleil-Waututh Nation, often shares a wisdom that garners knowing affirmative nods each time he says it: “Economic development is our new hunting”. I heard him recently add even more wisdom to the analysis, he said “If economic development is our new right to hunt, economic opportunities are our hunting licence.”

Like any wisdom, there are infinite truths within a few words. I am sure that the truthful nods each man and woman shares in hearing and considering those words are personal, familial and collective.

For me, a son of the Raven family crest, member of the Tsimshian Nation and Aboriginal Resource lawyer, it has certain meanings.

As Raven (Legal Eagle just rhymes), we inherently understand that our Peoples are not static, we are shape-shifting and pragmatism is our nature.

All faculties of Raven are keenly designed to fluidly adapt to new hunting grounds, prey, surroundings and an adaptive capacity to learn from others success and mistakes. In this economic development environment, we see opportunity. We have an opportunity that no other Peoples can match.

As Aboriginal Peoples, we are the only Group in Canada that has the true capacity to deliver legal certainty to Government, Industry and stakeholders in the advancement of natural resource exploitation.

This capacity is our leverage above all others and Ravens like advantages.

Nothing brings a smile across a Raven 22 Aboriginal Marketplace / November - December 2012

beak like a treasure that only we have.

Raven likes these odds in this new hunting ground.

As Tsimshian, I respect the hunting territory of my Nation and other Aboriginal Nations. I acknowledge the boundaries of my First Nation and our First Nation neighbours.

I affirm the familial hunting grounds of my Grandparents and deeply aware that these hunting rights are integrally connected to our Aboriginal Title.

Perhaps more controversially and importantly, I am aware that there are hunting areas within our territories that are shared. The terms of this sharing and/or exclusivity are found within our continuing rights to self-govern. We have shared hunting territories that are governed by our Indigenous customary law.

This Aboriginal law of sharing is strengthened by the mutual acknowledgement of other Nations.

Shared territory does not weaken our Aboriginal Title it strengthens it.

Think simply, a border does not receive international recognition if you draw the line alone; it is by recognition of an international community of your neighbouring Nations that the boundary is a legal reality.

Also, if a Nation claims outside of its known historical boundaries, this too should be subject to our Aboriginal customary law and decided on this basis.

Let’s resolve Aboriginal hunting disputes among ourselves.

As an Aboriginal Resource lawyer, I consider that since Sparrow, the Supreme Court of Canada has interpreted

section 35 and stated pointedly that our Aboriginal Title and Rights are dynamic, evolving and not frozen in time.

I view all of our Rights as dynamic in every renewable and natural resource area.

For instance, our Nations have forestry, water, sub-surface/mineral, eco-tourism, energy, cultural rights and other rights arising from our practice, customs and traditions.

In light of economic development as a right to hunt, our Peoples have the right to pursue our economic rights in each substantive Aboriginal right area.

This is in effect the role of impact benefit agreement and other business/joint venture negotiations, bringing this right to economic development to fruition.

It is about translating the sometimes intangible assertion into a legally certain requirement.

In Aboriginal Resource law, we work towards the affirmation of this economic right-based hunting.

It is up to each of us to draw upon our wisdom, perseverance, knowledge and infinite skills to deliver the wealth of our Territories to our Peoples.

When anyone looks to hunt in any new Territory, they always look for local traditional knowledge of the region and this is an invaluable asset and advantage we will always have. Now is the time for our Nations to use our advantages to their fullest. If there is a time, it is now.

We have a great deal of resistance against our success, but we remain here with eternal wisdom strength. Now, let’s get hunting.

Fantastic Employees

PAULA AMOS

Marketing Manager The Aboriginal Tourism Association of British Columbia (AtBC) is pleased to welcome Ms. Paula Amos back to the team after having been away for the last eight months.

Paula is of Hesquiaht and Squamish Nation descent, born and raised in the Nuu-chah-nulth territory on Vancouver Island.

She has worked for the Aboriginal Tourism Association of BC (AtBC) for the past nine years and has held various positions with the organization.

Paula is currently the Marketing Manager and in this capacity, she oversees the marketing and media activities for AtBC. Paula’s career aspiration was to work in socio-economic development for Aboriginal people. Her education background includes a degree in First Nations Studies and Business Management at Vancouver Island University.

With AtBC, Paula works at bridging opportunities between the Aboriginal tourism industry and mainstream tourism.

She works in partnership in all sectors of the tourism industry and believes that success comes through capacity building, teamwork, and building strong relationships with key industry players, Aboriginal communities and government.

Paula sat on the steering committee for the Blueprint Strategy for Aboriginal tourism in British Columbia and the North American Indigenous Games Bid Committee. She was also involved with the 2010 Aboriginal Tourism Working Group, in partnership with the 2010 Bid Corporation.

AtBC is very pleased to have Paula back on the team!

Footnote: The Aboriginal Marketplace team knows Paula well and we are really pleased to see her back at work. She is always a happy and positive person and we enjoy working with her.

Welcome back Paula and we look forward to seeing you at the National Aboriginal Tourism Conference in Osoyoos next March.

Aboriginal Marketplace / November - December 2012 23

Tax Facts

by Norma Orellana Tax Manager with Deloitte noorellana@deloitte.ca

Canadian Federal Sales Tax Landscape – How Does This Impact Status Indian Business?

While Indian Bands and members enjoy certain sales tax exemptions when making most purchases, because the Goods and Service Tax/Harmonized Sales Tax (GST/HST) is a value added tax wherein a business is typically both a payer of the tax as a purchaser as well as the collector of the tax as a vendor, it is important that status Indian owned businesses understand their obligations under the tax.

This article provides an overview of the federal sales tax regime in Canada as it applies to such businesses and offers some planning opportunities in regards to optimal business structures.

The rules for Provincial Sales Taxes will be discussed in a separate article.

Overview of GST/HST Currently the GST is levied at the rate of 5% in Alberta, Saskatchewan, Manitoba and PEI with the HST using the same rules and legislation is applied at the rate of 12% in BC, 13% in Newfoundland, New Brunswick and Ontario and 15% in Nova Scotia.

Most sales of goods and services in Canada are subject to the GST/HST with the obligation falling on the vendor to collect the tax.

The vendor then typically receives a credit (referred to as an input tax credit (“ITC”)) for any GST/HST paid on its purchases.

There are a limited number of goods and services that are not subject to this sales tax.

When are you required to register and collect GST/HST? Businesses in Canada that are making taxable supplies (including sales and other transfers) that exceed $30,000 per year are required to register and collect GST/HST. 24 Aboriginal Marketplace / November - December 2012

The $30,000 threshold includes any associated entities. Once the business is registered for GST/HST, it is required to determine the correct amount of GST/HST to charge on its supplies.

These rules also apply to businesses owned and/or operated by status Indians and Indian bands. Status Indian businesses that are registered for GST/HST purposes are required to collect GST/HST on taxable supplies made to: • Businesses or individuals that are not Indian Bands or status Indians, regardless of whether the supply is made on or off reserve, and • Anyone (Indian Bands, status Indians, businesses, individuals who are not status Indians) when the supply is made off reserve land (some exceptions apply on supplies made in Ontario).

The GST/HST rate to collect is based on the “place of supply” rules. The GST/HST place of supply rules are different depending on the type of supplies made.

For instance, the GST/HST place of supply for goods is based on the province where the goods are delivered whereas the GST/HST place of supply for services is generally based on the address of the recipient of the service.

As mentioned, the GST/HST system is designed in a way in which businesses that are making supplies of taxable goods and services can recover the GST/HST paid on costs incurred that relate to their business activities in the form of an input tax credit.

GST/HST registered status Indian businesses that are making taxable supplies should claim ITCs in respect of the GST/ HST paid on most expenses related to their business activities.

How does GST/HST work when purchases are made on or off reserve land by status Indians and Indian bands?

Section 87 of the Indian Act provides the general authority to relieve status Indians and Indian Bands from the payment of tax on the purchase of personal goods and services.

While the GST/HST legislation is silent on the application of the tax to such persons, technical interpretation bulletin 39R provides guidance on the way the Canada Revenue Agency (“CRA”) will administer the tax in relation to these persons and entities.

Generally, status Indians and Indian Bands can purchase goods and certain services on reserve land exempt of GST/HST. Purchases made off reserve may also qualify for exemption if the goods are delivered on reserve by the vendor or the vendor’s agent.

If the goods are acquired off reserve and possession of the goods is taken off reserve, GST/HST will apply on these goods.

This same rule generally applies to services acquired off-reserve by status Indians.

Services acquired on or off reserve by bands and band empowered entities are exempt of GST/HST if related to band management activities or real property situated on reserve land.

Indian owned corporations are not generally entitled to this same favorable tax treatment and therefore usually their purchases are subject to GST/HST irrespective of whether the purchases are made on or off reserve lands.

What is the Ontario First Nations point of sale exemptions?

Unique to the province of Ontario, status Indians, Indian bands and their respective councils are eligible for a point-of-sale exemption of the 8% provincial portion of HST on certain goods and services purchased off reserve land.

The following goods and services are exempt of the provincial portion of the Ontario HST (8%) when purchased in or imported into Ontario: • Goods with the exception of restaurant meals, catered meals and goods, energy, gasoline, alcoholic beverages, tobacco, intangible personal property not situated on reserve, real property, services that were not taxable under the retail sales tax regime and other general services; • Warranty or maintenance agreements related to the qualifying goods; • Services of installing, assembling, dismantling, adjusting, repairing or maintaining the qualifying goods; • Telecommunication services.

Status Indian businesses operating offreserve are also required to obtain all the necessary documentation to provide this point of sale exemption.

On the invoice, the vendor has the option to show the total amount of HST minus the 8% rebate, only the 5% GST, or a tax included amount.

At the moment of remitting the tax on the GST/HST return, the 13% collectible has

to be included in line 105 of the return and the 8% rebate must be included in line 111.

Planning ideas for businesses in relation to GST/HST Whether you are setting up a new business or are already in operations, it’s never too late to consider planning opportunities for tax or cash flow savings.

The following are some planning opportunities that are available to business ventures where there are status Indians or Indian bands working along with nonaboriginal participants: • In a partnership structure, where one of the partners is a status Indian or an Indian Band, the partnership is able to purchase goods and services exempt of GST/ HST provided that the other administrative requirements are met. The full exemption is available regardless of whether the purchases are made in the name of the partnership or the status Indian or Indian band and regardless of the level of status Indian ownership in the partnership. This rule makes partnerships a popular structure for status Indian owned businesses, particularly in business activities where the business would not be entitled to full ITCs such as the development and rental of residential real property.

• A joint venture does not enjoy such advantageous tax treatment although it may still have some benefits. Each participant of the joint venture is required to account for

their business activities separately and thus typically only the status Indian venturer will enjoy the preferable tax benefits. However, participants in a joint venture can jointly elect to appoint an operator from among them that will be the party responsible to account for the GST/HST for the joint venture operation. Selecting an operator for GST/HST purposes will ease the administration burden in a joint venture structure; otherwise, each of the participants of the joint venture would be required to account for their own portion of the GST/ HST collected and the their own portion of the input tax credits. If the operator of the joint venture is a status Indian, an Indian band or a band empowered entity, the operator may qualify for tax relief if all of the administrative requirements are met.

Conclusion Businesses owned and/or operated by status Indians and Indian Bands are generally subject to the same sales tax rules as any other business, particularly when it comes to the collection of GST/HST. There are some opportunities for savings in regard to GST/HST on purchases based on the particular business structure.

Status Indian owned businesses should be aware of how the rules apply to the supplies they make, as well as cognizant of planning opportunities available to them to ensure both compliance with the rules and to mitigate the taxes they pay.

Aboriginal Marketplace / November - December 2012 25

BC Hydro Earns Industry Gold in Aboriginal Relations BC Hydro has earned a gold level certification for best practices in Aboriginal relations from the Canadian Council for Aboriginal Business’ Progressive Aboriginal Relations (PAR) program.

The gold-level certification, the highest offered by the PAR program, was formally presented to the company on Sept. 27 in Vancouver.

“I want to congratulate BC Hydro for reaching this important milestone. As a PAR gold-level certified company, BC Hydro has demonstrated sustained leadership and best practices in Aboriginal relations to which other companies can aspire to reach,” said JP Gladu, President and CEO of the Canadian Council for Aboriginal Business (CCAB).

A gold certification in the PAR program indicates that the company is a good partner, offers a great place to work, and is committed to the prosperity of Aboriginal communities, businesses, and individuals.

“We are thrilled to have earned the CCAB’s top award in aboriginal relations.

The gold-level designation is a confirmation of the deepening maturity of BC Hydro’s efforts and desire to build enduring relationships with First Nations in British Columbia,” said Charles Reid, President and CEO of BC Hydro.

BC Hydro earned the silver-level certification in the PAR program in 2008, one year after becoming the first utility in Canada to participate in the program which

is designed to help Canadian businesses and organizations gauge and improve their commitment to progressive relationships with First Nations and aboriginal communities, businesses and people.

After earning silver, BC Hydro, Canada’s third largest electric utility, launched a campaign to improve its Aboriginal relations practices and programs in several key areas; one of which was the pursuit of new business development opportunities through contracting and procurement.

In order to increase First Nations’ participation on its projects, the utility set out to increase the internal and external awareness of its aboriginal procurement policies and practices, set overall targets for

Members of the Mowachaht/Muchalaht First Nation were employed in the dismantling of BC Hydro’s old Heber Dam, near Gold River, this summer.

26 Aboriginal Marketplace / November - December 2012

each business unit, focused on economic development projects with First Nations and increased the public presence of its Aboriginal procurement team.

As a result of its work towards goldlevel certification, BC Hydro can point to some recent successes involving Aboriginal businesses.

For example, the company awarded a contract to a partnership between Horizon North Camps and Catering and the Sexqeltkemc of the Secwepemc (Shuswap) Nation, also known as the Lakes Division (which includes Adams Lake, Neskonlith and Splatsin Indian Bands) to build and operate a temporary 250-person construction camp during upgrades to the Mica dam, north of Revelstoke.

Approximately 25 Aboriginal employees are working in catering, housekeeping, grounds and facility maintenance in one of the largest contracts ever awarded by BC Hydro to a First Nations joint venture.

Members of the Mowachaht/Muchalaht First Nation were employed during the dismantling of BC Hydro’s old Heber Dam, near Gold River, this summer.

The remediation project’s Aboriginal

workforce accounted for roughly one-third of the labour, in roles ranging from excavator operator to administration and community liaison.

BC Hydro is building the Northwest Transmission Line, north of Terrace, and has signed benefits agreements for the project with all eight First Nations and the Nisga’a Nation within the project region.

In order to provide opportunities for Aboriginal employment, the company launched “boot camps” to ensure Aboriginal labour was ‘shovel ready’ when project construction began.

The boot camps focused on teaching

practical skills in a variety of areas, such as chainsaw safety, bear awareness, helicopter safety, occupational first aid, fire suppression and others.

Program delivery was local and involved local educational institutions and groups.

More than 255 Aboriginal people attended training during the northwest “boot camps” and received one or more certificates.

BC Hydro continues to build a workforce that includes Aboriginal participation.

Since 2007, it has hired approximately 150 Aboriginal employees and in June, its Aboriginal Employee Network (RAIN) was formally launched.

Aboriginal Marketplace / November - December 2012 27

OLI - an Innovative Program for Aboriginal Youth Outside Looking In (OLI) provides an opportunity for hope, change and dreams to come true for Indigenous Youth across Canada.

The organization travels to communities and works with youth all year round to improve academic achievement, increase attendance and build future leaders through our high school accredited program.

The youth who thrive to succeed and remain in the program travel to downtown Toronto to perform for hundreds in June.

28 Aboriginal Marketplace / November - December 2012

What does OLI do?

Before engaging in artistic activities, OLI meets with the school and community leadership to ensure everyone understands and can prepare for the busy year ahead.

The process begins with the chosen Indigenous communities and their education staff at the beginning of each academic year.

OLI brings professional dance to Aboriginal communities across Canada through an intensive high school credit

program. OLI hires the most talented dancers and choreographers to travel into each community where youth engage in dance on a bi-weekly basis for six months out of the year.

OLI Toronto Trip The main goals the youth are striving for are to maintain good academic standing and regular attendance, and to develop strong performance skills in order to travel to downtown Toronto from their home

communities to dance in front of sold-out audiences.

The purpose of the OLI Toronto Youth Trip is to celebrate OLI youth and acknowledge their achievements in the OLI Program.

Outside Looking In (OLI) believes that given the chance to earn an opportunity through hard work, effort, drive and commitment, Aboriginal youth will build pride, esteem and surpass their own expectations.

Is OLI a School Credit?

The OLI Program is now being run as a high school credit course, so youth can contribute the course towards their secondary school diploma. OLI works with the Ministry of Education in your dedicated province to develop OLI-based courses that meet curriculum standards.

By implementing an OLI course into the

school calendar, the OLI program becomes a part of the school day and allows teachers to instruct the OLI program during their regular hours. OLI requires all participating communities to implement at least one OLI course into their school calendar to provide an additional and creative method to support academic success for youth.

Can Our Community Apply for the OLI Program?

You can request an OLI application form by emailing pm1@olishow.com or calling 647-359-5450.

This is your chance to dance in Toronto!

“ I looked over my daughter’s attendance from school, and the first two pages had 11 skipped classes! As soon as OLI came, the skipping stopped! Her grades picked up as well as her self-esteem!

This program is a blessing for everyone!

Thank you for choosing our community!” – OLI Parent, 2012

“Thanks to OLI for taking a chance and believing in our youth! You provided a chance of a lifetime!” – OLI Parent 2012

“Wishes DO come true” – OLI Youth, 2012

Go to http://youtu.be/raXYOCrnBMM to hear live testimonials about the show and the program as well as see the dancers perform Aboriginal Marketplace / November - December 2012 29

2012 Indigenous Statistics Conference: Data as a Tool for Change

Sheraton Wall Center, Vancouver, B.C. - November 21st - 22nd 2012

“The Power of Data: Get the Information Edge" Right now capacity-building, social and economic development are at the forefront of indigenous issues. Knowledge is strength and having access to the right data is the key to making informed decisions that will shape the future.

Leading experts will share their stories, best practices and discuss today's most pressing topics related to the fields of Indigenous Health and Well-being, Economic Development, Land and Resource Management, Urban Strategies, Education, Labour Market and Community Sustainability.

This conference is critical to anyone involved in Aboriginal program planning and service delivery, policy making, research, economic development and forming new business relationships with Aboriginal groups.

National Chief Shawn A-in-chut Atleo

Dr. Evan Adams

Kim Baird

Clint Davis

Come and learn about the importance of Indigenous data gathering and how it is used to help build strong, healthy and vibrant communities

There are a limited number of registrations available so register today!

Click to Register

Book Your Accommodation

If you have questions call Rochelle Saddleman Toll Free on 1-855-307-5291 or email to rochelle@2ggroup.ca

WE’RE CREATING oPPoRTuNITIEs FoR AboRIGINAl busINEss

bC HydRo Is CommITTEd To THE AdvANCEmENT oF ECoNomIC oPPoRTuNITIEs FoR AboRIGINAl busINEssEs. We encourage interested businesses to visit bcbid.gov.bc.ca to learn about current opportunities.

To register your business on BC Hydro’s Aboriginal Business Directory, please visit: https://www.bcaboriginalvendors.ca/aboriginal_vendors/

For 50 years, BC Hydro has been providing clean, reliable electricity to our customers. Today we are planning for the next 50 years by investing in new projects, upgrading existing facilities and working with our customers to conserve energy through Power Smart.

Learn more at bchydro.com/regeneration50

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