APEC 1671
Development Cost Charges

3.0 Credits

Description

This course discusses the development of a fair and transparent development cost charge (DCC) system for First Nations or local governments. Students focus on creating DCC systems under the authority of the Financial Management Association and First Nation Tax Commission procedures and standards related to DCCs. The course presents DCC best practices throughout Canada.

Delivery Method

Web-based.

Prerequisites

Recommended: APEC 1611: Introduction to First Nation Taxation and APEC 1621: Establishing First Nation Tax Rates and Expenditures

Objectives

After successfully completing this course, students will be able to:

  • Identify First Nation options for funding infrastructure.
  • Explain the rationale for DCCs and the potential impacts on development in a First Nation community and the real estate market.
  • Calculate DCC rates.
  • Produce a draft First Nation DCC law, using a FSMA sample.
  • Consult, give notice and develop a presentation about a DCC law.
  • Outline DCC implementation and administration requirements.
  • Explain DCC collections, expenditures, credits, and rebates.
  • Describe methods to track and report DCC credits and rebates.

Course Outline

This course is divided into four modules, which are further broken into topics as follows:

Module 1: Options for Financing Infrastructure

  • 1.1: Options for First Nation Community Infrastructure Financing
  • 1.2: Additional Options for FSMA First Nations
  • 1.3: Introduction to Development Cost Charges (DCCs)
  • 1.4: Understanding Policy Interests

Module 2: Developing a First Nation DCC Law

  • 2.1: Calculating DCC Rates
  • 2.2: Creating a Draft DCC Law
  • 2.3: Consulting on a Draft DCC Law

Module 3: Implementing a First Nation DCC Law

  • 3.1: Introduction to DCC Administration
  • 3.2: DCC Credits and Rebates
  • 3.3: Tracking and Reporting

Module 4: DCC Program Presentation

  • 4.1: DCC Program Presentation

Maximum Completion

30 weeks.

Required Text and Materials

There is no print textbook in this course, but you will be required to complete some online readings.

Additional Requirements

Computer with Internet access.

Open Learning Faculty Member Information

An Open Learning Faculty Member is available to assist students. Primary communication is through the Learning Environment's "Mail" tool or by phone. Students will receive the necessary contact information at the start of the course.

Assessment

To successfully complete this course, students must achieve a passing grade of 50% or higher on the overall course and 50% or higher on the mandatory Final Project.

Assignment 1: Bear River First nation Briefing Note 15%
Assignment 2: Developing a DCC Rate Schedule 15%
Assignment 3 : Developing a Draft DCC Law 25%
Assignment 4: DCC Calculations for Various Developments 10%
Online Postings 10%
Final Project * 25%
Total 100%

* Mandatory