Multiple runs of the model were conducted using the three community profiles and the three fiscal options. Numerous comparisons are possible with the output from the model, but this report has limited comparisons to the three fiscal options within each profile. Most indicators show a comparison of the Incremental Jurisdiction Option (IJO), the Flexible Fiscal Option (FFO), and the Local Jurisdiction Option (LJO) for each community profile (Profile A - “Urban”; Profile B -“Resource”; or Profile C - “Remote”). The following measures have been used as quantitative outputs:

1.
2.
Total First Nation Own Source Revenue (OSR)
3.
First Nation OSR committed to Agreed-Upon Programs and Services
4.
Net Transfer
5.
Net Own Source Revenue (OSR)
6.
Total Expenditures
7.
Tax Revenue
8.
Settlement Trust Balance final year (2021)
9.
Net Present Value of the Surplus/Deficit
10.
Surplus/Deficit

Note that all quantitative measures are indicators of the First Nation government only. The only exception is 7. Tax Revenue, which also includes some information about tax revenue that Canada and British Columbia will be generating.

Quantitative outputs should be considered in conjunction with the qualitative assessment undertaken independently by each Party in order to more clearly ascertain the relative merits/trade-offs implied by each particular option (See Fiscal Relations Working Group Final Report – Annex D for Qualitative Assessments).



Evaluating the Quantitative Outputs

In order to quantitatively evaluate the fiscal options, some understanding about the relationships among the quantitative outputs is required. The flowchart below illustrates the relationship among the quantitative outputs.


Figure 1 - Relationship among the quantitative outputs.

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