Tulo Centre of Indigenous Economics 2016/2017 ANNUAL REPORT RESTORING INDIGENOUS ECONOMIES
COMMITMENT AND COLLABORATION
“Tulo” is the Chinook word for “earned profit.” Chinook was the language of trade TULO CENTRE TEAM used by First Nations Dr. Andre LeDressay – Director • Sarah Jules, BA • Marie L. Potvin, LL.B., LL.M. • Dr. Brian Ballantyne Norm Lavallee, MBA • Gavin E. Lawrence, MBA • Steve Rogers, MSc • Bruce Thompson along the west coast Juli Holloway, BJour • Lindsay Risling • Nicole Casimel • Tylor Kroad, MBA (c) • Jason Reeves, BBA Kate McCue, BBA • Jan Davis of the Americas. The Tulo Centre speaks TULO CENTRE BOARD OF DIRECTORS the language of Michael LeBourdais, Chair • Dr. Robert Bish • Keith Matthew • Carlene George • Bud Smith Indigenous prosperity. TULO CENTRE STUDENTS & CLIENTS Tulo Centre’s students and clients include administrators and leaders from 83 First Nations and other governments.
TULO CENTRE VALUES We value self-determination, knowledge sharing, student-centered learning, research, perseverance, determination, a good sense of humor, innovation that connects our past with our future, and the diversity of Indigenous cultures.
1 Dear Friends:
In twenty-five years working on First Nation governance as a chief, council member, and commercial lender, I’ve seen the prohibitive costs and policy obstacles faced by First Nation governments and entrepreneurs who are working to create wealth in their communities.
Established precisely to provide students the knowledge, tools and capacity to reduce these costs and overcome these obstacles, the Tulo Centre of Indigenous Economics develops, gathers and shares solutions to enable Indigenous communities to flourish.
Since its founding in 2008, the Tulo Centre has provided practical economic development and governance tools to representatives from 83 First Nations. In turn, our alumni have helped their communities make markets work on their lands, build financial independence, and improve the services they provide to their people.
In 2016/2017, Tulo delivered nine accredited courses, seven webinars, and four workshops to First Nations participants and government employees. To document and share institutional innovations that facilitate Indigenous economic development, we also launched new research partnerships with the Ostrom Workshop at Indiana University (founded by Nobel Prize Winner in Economics, Elinor Ostrom), the Hoover Institution at Stanford University, and the Ngāi Tahu Research Centre at the University of Canterbury in New Zealand.
Thanks to our supporters, staff, and alumni, the Tulo Centre is positioned for growth. In the next five years, we will expand our efforts with new courses, workshops, materials, and more opportunities for First Nations leaders to share knowledge. We will also adapt our successful programs for Indigenous communities in the United States, New Zealand, and beyond. The Tulo Centre is proud to be among the pioneers of restoring Indigenous economies. We hope you will join us.
Thank you,
Michael LeBourdais Chair, Tulo Centre of Indigenous Economics
2 Our alumni have helped their communities make markets work on their lands, build financial independence, and improve the services they provide to their people.
3 people (on average) 650 visit Tulo.ca each month STUDENT SUCCESS STORY In 2008, the Songhees Nation became the first First Nation in Canada to pass taxation and assessment laws. The Songhees Nation Tax Administrator graduated from the Tulo Centre’s Certificate in First Nation Tax Administration program in 2011. Built in 2014, the Songhees Wellness Centre provides health services, sports training, job training, and arts and culture programs under one state-of-the- art, LEED-certified, solar- powered roof.
4 TULO CENTRE’S IMPACT
universities— workshops Queens, McGill, and developed and Thompson Rivers— delivered for First textbook is available online for Indigenous use Tulo’s textbook Nation and federal leaders and administrators and others as course material public services 1 3 7 12original, students have First Nation First Nations accredited graduated and non-First have sent courses from Tulo’s Nation students representatives have been certificate have taken the to Tulo Centre developed and programs CFNAE courses programs delivered by 45 60 83 the Tulo Centre individuals have participated in activity-based workshops specifically tailored for First 150students have taken courses in Tulo’s 250Nation leaders and communities, FMA 330people follow the Tulo collaborative, activity-based curriculum institutions and government participants Centre’s social media feeds
5 SUPPORTING COMMUNITY SUCCESS
TULO CENTRE’S MISSION The Tulo Centre of Indigenous Economics is committed to sharing knowledge of innovations that restore Indigenous economies and strengthen the capacity to implement legal and administrative frameworks that work for Indigenous communities.
OUR HISTORY THE GAP BETWEEN INDIGENOUS PEOPLES AND Indigenous economies were strong before contact, but they were largely NON-INDIGENOUS CANADIANS destroyed by colonization as institutions that supported our economies were Given these obstacles, it’s no surprise that median income for Indigenous made punishable by law. The Indian Act made traditional wealth distribution Canadians is 30% lower than for non-Indigenous Canadians. Further, there have practices—like potlatches and sun dances—illegal. It also forbade First Nation been proven service expenditure gaps in education, child welfare, and health communities to raise money that could be used to address land claims or programs for First Nation members. There are also large outcome gaps between maintain Indigenous institutions. Indigenous people and non-Indigenous Canadians related to income, employment, health, education, housing, and other social indicators. For over 140 years, Indigenous governments have been denied governance and jurisdiction development. Additionally, with many Indigenous land claims still unresolved, the land base for most Indigenous communities is too small and THE TULO CENTRE WAS FOUNDED TO HELP isolated to support greater economic participation. The lack of economic INDIGENOUS COMMUNITIES CLOSE THESE GAPS. opportunity has left most First Nations members reliant on federal programs By providing practical, hands-on training, Tulo helps Indigenous communities which are insufficient. establish jurisdiction, raise revenues, and improve local governance.
6 CLOSING THE GAP
If the economic Territories gap between Indigenous BC $4.0 B Atlantic people and the non-Indigenous $3.5 B $1.1 B population closed, Canada’s annual GDP would rise by AB 27.5 QC $5.6 B BILLION $1.7 B 1.5% $27.5 SK ON billion.* $4.1 B MB $4.7 B
*National Aboriginal Economic $2.8 B Development Board estimate
7 SHARING THE LANGUAGE OF PROSPERITY
The Tulo Centre encourages the resurgence of Indigenous Nations through institutional innovations that support economic development and wealth creation.
THE TULO CENTRE CONDUCTS APPLIED RESEARCH WHY THE TULO CENTRE’S APPROACH WORKS For nearly a decade, the Tulo Centre has conducted applied and collaborative Efforts to improve outcomes for Indigenous communities have traditionally research on which institutions are most beneficial for Indigenous peoples, struggled to overcome a variety of obstacles. Tulo is uniquely positioned to economies, and cultures. close the gaps.
THE TULO CENTRE OFFERS PRACTICAL TOOLS FOR OBSTACLE WHY THE TULO CENTRE’S FIRST NATIONS APPROACH WORKS The Tulo Centre strives to empower First Nations with the knowledge, expertise Mistrust between Indigenous The Tulo Centre is Indigenous led and and capacity to support growth and change. The Tulo Centre provides access peoples and provincial and federal innovates to connect our past with governments. our future. and information on up-to-date governance, legal, administrative, training/ educational and economic development tools to benefit First Nation The implementation of new systems The Tulo Centre provides Indigenous governments and support community aspirations. and services can be cost prohibitive. institutional support with a focus on reducing switching costs.
THE TULO CENTRE FACILITATES KNOWLEDGE SHARING Many nations have limited The Tulo Centre provides practical, AMONG FIRST NATIONS LEADERS administrative capacity. hands-on training for First Nations administrators. Tulo Centre programs facilitate peer-to-peer learning and the development of support networks for real administrative and jurisdictional issues encountered Many nations face difficulty The Tulo Centre analyzes the exercising or establishing institutional innovations that allow outside the classroom. jurisdiction. the creation of jurisdictions.
THE TULO CENTRE GETS RESULTS Economic stagnation and a lack of The Tulo Centre focuses on independent revenue. institutional innovations that allow the Tulo alumni have advanced within their administrations, and their bands have creation of jurisdictions, the generation implemented more jurisdictions, seen more economic and revenue growth, and of increased revenue and the facilitation of economic development. built more infrastructure than non-participating First Nations.
8 The Tulo Centre strives to empower First Nations with the knowledge, expertise and capacity to support growth and change.
9 THE TULO CENTRE KEY ACCOMPLISHMENTS 2016 – 2017
From university courses, to webinars and customized workshops, the Tulo Centre’s programs are focused on providing the information and skill sets necessary to foster economic development and provide quality services within First Nations communities.
FIRST NATION TAX FIRST NATION APPLIED ADMINISTRATION ECONOMICS The Certificate in First Nation Tax Administration (CFNTA) The Certificate in First Nation Applied Economics (CFNAE) CERTIFICATE IN and its students are at the forefront of property taxation program and its students are leaders in understanding APPLIED LANDS on First Nation lands. Graduates of this innovative how markets work on Indigenous lands. Graduates of this MANAGEMENT program are prepared to administer a high quality First program are prepared to manage high-level economic Work began on the Nation property taxation system. development projects. development of Delivered 7 accredited courses to 39 students Delivered 2 courses to 14 students this new certificate program which aims to • Introduction to First Nation Taxation • Residential and Commercial provide a foundation Development on First Nation Lands • Establishing First Nation Tax Rates and Expenditures for First Nation • Investment Facilitation on First Nation Lands governments and • Assessment and Assessment Appeals land use planning. Developed 2 new courses for this program: • Administration: Tax Notices, Collection and Enforcement • First Nation Fiscal Relationship and Economic Development • Service Agreements and Joint Contracts • Resource Development on First Nation Lands • Development Cost Charges
• Capital Infrastructure and Debenture Financing
10 WORKSHOPS
Regional First Nation Workshop Series:
• Rama, Ontario: Restoring First Nation Tax Jurisdiction through the FMA
• Saskatoon, Saskatchewan: Maximizing Community Benefits from Treaty Land Entitlements and Additions to Reserve
Government Staff Workshop Series:
• Sustainable Indigenous Infrastructure Systems
• Increasing the Benefits from Treaty Land Entitlements and Additions to Reserve
WEBINARS
Delivered a series on the Tax Administration System
• Tax Notices
• Payment, Collection and Accounting Synchronization
• Auditing and Reporting
• TAS FAQ
Delivered a series with the First Nations Financial Management Board:
• A Beginners Guide to Risk Management
• FMB Standards Updated
• FMB Certification: What Auditors Need to Know
11 “Tulo’s cohort model is community-minded. Everyone shares best practices and lessons learned. When we can bring that knowledge back home, it makes all of our communities better.”
— Jessie James, Tulo Centre graduate and band administrator, Shxw’ow’hamel
12 TULO CENTRE’S FUTURE
Increasingly, First Nations and other governments, as well as Indigenous groups in other countries, are demanding more Tulo Centre research, textbooks, courses, and workshops. To meet increasing demand, we plan to grow the Tulo Centre over the next five years and increase the number of students we serve.
Delivered 9 ACCREDITED Received accreditation for LAUNCH CERTIFICATE in Launch a SERIES OF CASE R e l e a s e TAX TEXTBOOK. COURSES, 4 WORKSHOPS, 2 NEW COURSES in the First Nation Applied Lands STUDIES designed to and 7 WEBINARS. Certificate in First Nation Management. document and share R a i s e $1.6 MILLION. Applied Economics program: institutional innovations Provided practical tools and Deliver 10 COURSES. • First Nation Fiscal that facilitate Indigenous training to over 250 PEOPLE. economic development and Relationships; and Deliver 4 REGIONAL jurisdiction implementation. • Negotiating Resource WORKSHOPS. Project Agreements. 2017•2018 2018•2019
BUILD A NEW TULO CENTRE with three classrooms, a Secure accreditation for Deliver 22 COURSES and 10 WORKSHOPS. board room, and facilities to accommodate 80 PEOPLE. 2 NEW PROGRAMS: R e l e a s e 3RD TEXTBOOK. Deliver workshops for Indigenous administrators in • Diploma in First Nation NEW ZEALAND and the UNITED STATES. Applied Economics; and R a i s e $2.5 MILLION. • Degree in First Nation Applied Raise $2 MILLION. Jurisdiction and Economies.
2019•2020 2020•2021 2021•2022
Our objective with this ambitious timeline is to help interested Indigenous communities implement their jurisdictions, re-establish their nations, grow their economies and revenues, and raise the income, health, education and welfare of their citizens.
13 TULO CENTRE FINANCIALS
To meet growing demand for our workshops, courses, and research, we 2016/2017 must ramp up our efforts with new applied research, more accredited OPERATING EXPENSES courses, and more customized workshops. This means, that over the next Workshops TAS Maintenance five years, we aim to increase our revenues. Special Projects Office Supplies 2016/2017 REVENUE Marketing Education Contract services $ 154,000 Dues & Fees Workshops and special projects revenue $ 175,732 Consulting, Contracts & Professional Fees Board Expenses $ 329,732 Amortization, Bank Charges & Interest 2016/2017 OPERATING EXPENSES $ 356,465 $400,000 2016/2017 deficit $ (26,733)
Accumulated surplus, beginning of 2017 $ 64,196
ACCUMULATED SURPLUS, END OF 2017 $ 37, 463 $300,000
Dedicated to fiscal responsibility, the Tulo Centre is currently operating at a surplus. However, we are financially dependent on a single contractor and seek to diversify our revenue.
Tulo Centre of Indigenous Economics is a not-for-profit organization incorporated under the Canada Corporation $200,000 Act on March 31, 2008 dedicated to delivering certificate and diploma programs in First Nations Tax Administration, First Nations Economics and First Nations Public Finance. Tulo Centre of Indigenous Economics commenced operations in April 2008. $100,000 Tulo Centre of Indigenous Economics is a registered charity and accordingly is exempt from income taxes pursuant to paragraph 149(1)(f) of the Canadian Income Tax Act. Tulo Centre of Indigenous Economics obtained registered charity status with the Canada Revenue Agency as of April 1, 2011. $0
14 “ Good tax administration can increase economic potential, create jobs, fund education, and build infrastructure such as schools, recreation centres, seniors housing, roads, water, sewage and other worthwhile projects”
— Gailene Williams, Tulo Centre graduate from Williams Lake Indian Band
15 “ The program is extremely helpful. It provides tailored education for Tax Administrators for their regions with the various provincial laws taken into consideration. It is proactive with up-to-date scenarios that encompass all aspects of a Tax Administrator’s role. I have learned a lot about tax administration and would recommend the program to any Tax Administrator not currently certified.”
— Dalyn Bear, Tulo Centre Graduate from Whitecap Dakota First Nation
“ I absolutely love the curriculum, and how each course is geared towards real-world activities that will be happening on our reserve. I find them useful to my work load and know that in working with our Economic Development team on future projects, that the knowledge gained will help our Nation move ahead in a positive manner. I definitely recommend this course for First Nations staff that are working in Land Management and Tax Administration.”
— Tania Solonas, Tulo Centre graduate from McLeod Lake Indian Band
16 First Nations have sent representatives JOIN US to Tulo Centre accredited courses
83• ?Akisq’nuk • Lower • Stoney TULO CENTRE’S VISION First Nation Similkameen • Stz’uminus • Adams Lake • McLeod Lake First Nation Indigenous resurgence through innovation and economic growth. • Brokenhead • Metlakatla • Sumas First Ojibway Nation First Nation Nation • Buffalo Point • Mistawasis • Sweetgrass IF YOU SHARE OUR VISION, BECOME A PARTNER First Nation Nêhiyawak • T’it’q’et • Campbell River • Moricetown • Tk’emlúps te The Tulo Centre of Indigenous Economics seeks partnerships with institutions and organizations that have an • Cape Mudge • Muskeg Lake Secwépemc • Cayoose Creek Cree Nation • Tla’amin Nation education and training mandate to: #102 • Cheam • Tl’etinqox-t’in • Muskoday Government support and grow skills and knowledge required for creating and maintaining legal and administrative • Chippewas of First Nation Kettle and Office frameworks on reserve; Stony Point • Musqueam • Tobique • Chippewas of • Neskonlith • Tsal’alh support and grow technical skills for the maintenance of infrastructure to uphold health and safety the Thames • Nisichawayasihk (Seton Lake) First Nation Cree Nation standards on reserve. • Tsartlip • Coldwater • N’Quatqua • Tsawout • Enoch Cree • Ochapowace First Nation Please contact the Tulo Centre of Indigenous Economics for more information about available opportunities. Nation • Osoyoos • Ts’kw’aylaxw • Eskasoni • Peguis First Nation • Flying Dust • Penticton • T’Sou-ke PARTNERS First Nation First Nation • Saddle Lake American Indian First Nations Tax Institute for Liberty Ngāi Tahu Research Centre • Fort William Cree Nation • Tsuu T’ina • George Gordon Nation Infrastructure Association Administrators Association and Democracy at the University of • Saulteau First Nation First Nations • Tzeachten Canterbury in New Zealand • Gitsegukla • Upper Nicola Consensus Building First Nations Tax M.I.T. – Harvard Public • Seabird Island • Haisla Nation • Shackan • Upper Institute Commission Disputes Program Ostrom Workshop at Similkameen • Kispiox • Shuswap Indiana University • Kitselas • Waterhen Lake First Nations Financial Hoover Institution at National Aboriginal Land • Shxw’ow’hamel • K’ómoks First First Nation • Waywayseecappo Management Board Stanford University Managers Association Thompson Rivers Nation First Nation • Siksika Nation Treaty Four University • Kwantlen First • Simpcw – 1874 Nation First Nation • Westbank • Kwaw- • Skeetchestn First Nation kwaw-Apilt IF YOU SHARE OUR VISION, SUPPORT OUR CAUSE • Songhees Nation • White Bear • Leq’ a: mel First Nation • Splatsin • Whitecap Make a tax-deductible donation at tulo.ca/giving or contact the Tulo Centre of Indigenous Economics for more Dakota First • Squamish information about how to help. • Lheidli T’enneh Nation • Lil’wat Nation • Squiala • Williams Lake First Nation • Little Shuswap • Xaxli’p Lake • Stellat’en First Nation • Yellow Quill • Lower Nicola 17 www.tulo.ca
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