SUMMARY. Uashat mak Mani-Utenam, One Economic Development for Two Territories. Uashat mak Mani-Utenam in brief CDEPNQL.ORG
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1 CDEPNQL.ORG CEDO S PATH FIRST NATIONS OF QUEBEC AND LABRADOR ECONOMIC DEVELOPMENT COMMISSION (FNQLEDC) OCTOBER 2015 VOLUME 14 ISSUE 4 SUMMARY Uashat mak Mani-Utenam, One Economic Development for Two Territories 2 ENTREPRENEURSHIP IN A NUTSHELL... 3 ENTREPRENEURSHIP COLUMN 5 YOUTH ENTREPRENEURSHIP COLUMN 7 TOURISM COLUMN 9 LEGAL COLUMN 9 INCOME TAX ACT ABORIGINAL TRUSTS 11 ANNUAL GENERAL ASSEMBLY The first and foremost place to foster exchange between cultures 12 KEEP AN EYE ON THE NEXT MEETING ON TAXATION IN YOUR COMMUNITY 12 UPCOMING ACTIVITIES Uashat mak Mani-Utenam in brief members 62 businesses
2 CEDO S PATH Uashat mak Mani-Utenam Entrepreneurship in a nutshell... Luc André, Community Economic Development Officer For a number of years now, Mr. Luc André, a business administration graduate, has been involved in the economic development sector. Among other organizations, he has worked for the Corporation de développement économique montagnaise (CDEM) and at Aboriginal Affairs and Northern Development Canada (AANDC). Currently, Mr. André is employed at the Société de développment économique Uashat mak Mani-Utenam (SDEUM). Shetush Électrique T: Shetush.ca SDEUM was created four years ago and is a separate entity from the Band Council. Comprised of six employees, it serves two communities and offers assistance to entrepreneurs by way of diversified services. SDEUM encourages individuals that own businesses or promote projects, helps with the drafting of projects aimed at community affairs, provides information on various existing programs and guides individuals towards funding options that may be available to them. The Société can help entrepreneurs create useful contacts while in the process of developing their business and, provides support to those who may need a recovery or remedial plan. The Société would need to own certain businesses for them to be able to benefit from our internal funding and be somewhat independent, explains Mr. André. Each year, SDEUM contributes towards the advancement of dozens of projects. Currently, 62 companies are active in the communities of Uashat mak Mani-Utenam. The region is defined by two sectors: construction and services, which includes six general contractors some of which are ASSI Inc. and Innu Construction. To this day, the largest business is the shopping center, Les Galeries Montagnaises located in Uashat. Suffice it to say, the communities enjoy positive economic development accomplishments. According to Mr. André, in the coming years, we would like to capture agreements with mining companies. This would further promote development within the region. Please go to pages 5, 6 and 7 to discover inspiring entrepreneurial stories from the region. Agara T: Agara.ca Centre Nin Ishkueu Mani-Utenam T: To find out more on Société de Développement Économique Uashat mak Mani-Utenam (SDEUM) T: sdeum-innu.biz 2
3 Entrepreneurship Column Economic Development and Culture go Hand in Hand Mr. Moreau, Museologist educated, is the Coordinator at Musée Shaputuan. His mission is to convey Innu culture to future generations towards positively contributing to the economic development of the community. We need to foster confidence in our youth by providing them with the invaluable awareness of their culture and who they are. This creates a certain level of confidence and brings about a willingness to go further in life, further in school, to later secure a trade or job that they enjoy, affirms Lauréat Moreau. This was in fact the mission set out by the Museum when it was established 20 years ago. Preserve, Convey and Help You Discover Innu Culture. At its birth, the facility was called la maison du peuple Montagnais. It was in 1998 that the name was changed to Musée Shaputuan and, because it was an institution in the making, new policies were developed. While being part of the Band Council, the Museum was initially created for the community to ensure the transferral of what was left of the culture across schools and organizations. Over time, tourism grew and this provided the Museum with a variety of new visitors, some from overseas and some according to specific seasons. Today, the Museum therefore aims its efforts at both the cultural and tourism components. Each year, events are organized for community members, which helps attract people from the region. We would like to increase our tourism visibility but, when the region is remote, it becomes more challenging because there s Coordinator: Lauréat Moreau Company: Musée Shaputuan Community: Uashat mak Mani-Utenam Established: 1998 Lauréat Moreau, Museologist educated and Coordinator less foot traffic than in urban areas, explains Mr. Moreau. The Museum s team of three employees is dedicated to providing activities and exhibits relating to the history of Innu culture. As a matter of fact, during our visit, we enjoyed a 360-degree audio-visual projection on Innu activities throughout the four seasons. We also had the opportunity to visit the permanent exhibit entitled: In Innu Country the unfolding of the seasons. For more information Musée Shaputuan T: tourismeseptiles.ca 3
4 Entrepreneurship Column (cont.) Le Centre d affaires des Premières Nations, a Favourable Environment for Sharing Knowledge and Services Entrepreneur: Georges Roy Company: Centre d affaires des Premières Nations Community: Uashat Established: February 2015 Located in Galeries Montagnaises, CA-PN is the result of the hard work and dedication of its Founder, Mr. Georges Roy, who wanted to fulfill the needs of self-employed entrepreneurs and small to medium businesses in the region. In operation since February 2015, the Center is recognized for the services offered, equally by its tenants as by the Center itself. Company History In 2014, Georges Roy ponders the fact that there isn t a business center in Sept-Îles or its surroundings areas despite the fact that this concept is already very well rooted elsewhere in the province. He therefore decides to explore the environment and have discussions with several entrepreneurs. These entrepreneurs confirmed that individually, they didn t have the means to pay for such an effective organization. The need was really being felt, notes Georges Roy. The businesses needed to be united in one physical space in order to share the costs. I was convinced that a business center was necessary in Sept-Îles, affirms Mr. Roy. As a matter of fact, he wasn t the only one to think so because Mr. Roy came out regional winner at the Quebec Entrepreneurship Contest for the component Creation of a Company Offering Services to Businesses. This prize obviously provides the recognition that motivates me tremendously, adds Mr. Roy. CA-PN brings together several professionals, each having their own expertise in various sectors. It offers turnkey office suites provided with the necessary equipment and commodities for the development of their business but more importantly, the Center offers a favourable environment for business development that encourages an approach based on sharing, co-development and synergy. The Centre d affaires Premières Nations possesses a vast network of consultants and multidisciplinary professionals: accounting and management, business start-up, business development, advertising, marketing and web, human resources and consultation services, information technology, telecommunications, public relations and communication. A few tips for entrepreneurs wishing to go into business? You need to build a quality network of contacts. It s imperative to come out of isolation, get out of the office and get involved with business associations in your area. Don t be afraid to ask for help, support and coaching. Future Projects As of October 20th, the Center will offer business start-up training. Strategically positioned, Sept-Îles can be an important player in the development of the North and, several businesses could be called upon to play a role in the current plan. This reason motives the Center to provide training to new entrepreneurs in order for them to be well equipped to answer to the demands of the industry. The training period is 330 hours and delivers an Attestation of Vocational Specialization (AVS). It includes, among others, courses on computing, drafting a business plan, marketing, sales and human resources. Future projects are most definitely not lacking at the Centre d affaires Premières Nations. The establishment of an Innu chamber of commerce is currently being studied. Centre d affaires Premières Nations T: E: info@ca.pn.ca ca-pn.ca 4
5 Youth Entrepreneurship Column Tshetshi tshikanakushiak! Be seen and recognized! Entrepreneur: Dave Vollant Company: InnuCommUnik Community and Nation: Uashat mak Mani-Utenam, Innu Established: 2013 THIS IS INNUCOMMUNIK S SLOGAN, AN INNU BUSINESS THAT HAS TAKEN ON THE MISSION OF ADVISING ON, CONCEPTUALIZING AND PRODUCING THE BEST WEB COMMUNICATION, GRAPHIC, VIDEO AND PROMOTIONAL ITEM TOOLS WHILE ENCOURAGING FIRST NATIONS GROWTH. Dave Vollant, a 26-year-old young Innu entrepreneur is from the community of Uashat mak Mani-Utenam. He has always dreamed of being self-employed, being his own boss but, he actually found himself Director General of his own business somewhat by fluke, but also by being open to all the different opportunities that he s been presented with. About five years ago, he was offered a chance at purchasing a small snack bar that he was managing at that time. But seeing as the price was a little too high, he decided to pass it up. During that time, Georges Roy, an Innu entrepreneur in the community, recruited him because of his entrepreneurial spirit and, this is where Dave s journey began with selling promotional items and sporting goods equipment for the fun of it. Then, in 2013, Dave s childhood friend, Jonathan Pinette- Grégoire started InnuCommUnik, a company in Chicoutimi specializing in Web communication. During his visit to Sept-Îles, they had dinner together and Jonathan suggested Dave purchase shares in his new company. He told Dave that he would be an indispensable asset to the company because of his experience in sales of promotional items. Enticed by the challenge and seeing the opportunity to highlight his creative side, Dave didn t think twice before accepting the offer. Just a few months later, Jonathan decided to sell his own shares and hand over the reigns of InnuCommUnik to Dave, who inherited a business despite not fully knowing the ins and outs of the company. I hesitated for a long time before saying yes, admits Dave. Upon becoming Director General, Dave worked hard to ensure his company s success. He loves all the benefits that are included, even if it s a 24hr job. There s never any down time, we tend to the customer no matter what time it is, whether the request comes in at 8am or 10pm, he notes. InnuCommUnik is proud to offer quality products, at competitive pricing, and can even boast about being the North Shore s official distributor of everything that is printed on sublimated woven fabric. Future-oriented, the young Director General is already contemplating expansion. I want to hire more resources to grow my team, he affirms, a qualified Aboriginal workforce by prioritizing the members of the community. Combining his new responsibilities at InnuCommUnik with those of his other job as well as his social involvement was a big challenge for Dave. In fact, on top of being an entrepreneur, he also works part time at Johnny Pilot Elementary School as a physical education teacher. Next year will be my last year as a teacher, he confides, I want to concentrate all my efforts on InnuCommUnik. But I intend to continue coaching the Nomades. Nomades is the Uashat mak Mani-Utenam youth badminton club that Dave created five years ago. He s in his sixth season as a trainer and is visibly very proud of his youth that, over and above enjoy much success with national badminton tournaments, evolve and excel on a personal level. Dave strongly believes that entrepreneurship is extremely important especially for the youth. Kids must learn to make a place for and have confidence in themselves, he insists. Family values are equally important which is something that he also works hard at conveying to the kids on his badminton team, it s healthy competition. The older ones must help the younger ones, which reinforces identity. That s the Nomades strength. Whether it s with sports or with entrepreneurship, we have to look ahead and prepare for succession. InnuCommUnik is located in the Centre d affaires Premières Nations in Galeries Montagnaises in Uashat. For additional information on the company and its services on web design, graphic design, video production and promotional items, please visit us at innucommunik.com. 5
6 Youth Entrepreneurship Column Entrepreneur: Kateri Mckenzie Business: Kateri Mckenzie, Massage therapist Community and Nation: Uashat mak Mani-Utenam, Innue Creation date: 2012 MANY WOMEN ARE HESITANT TO GO INTO BUSINESS BECAUSE THEY APPREHEND THE DIFFICULTIES OF COMBINING THE VERY DEMANDING CAREER OF ENTREPRENEUR WITH THEIR ROLE AS MOTHER. KATERI MCKENZIE, A YOUNG INNU MOTHER OF UASHAT MAK MANI-UTENAM, BELIEVES QUITE THE OPPOSITE. I have been a massage therapist since the age of 20, says Kateri, but it s only after my son s birth that I felt ready to start my own business. She wanted to be self-employed because it gave her the opportunity to rearrange her schedule according to her needs and better reconcile work and family. Not having a boss, taking up challenges associated to entrepreneurship and working in a field that she is passionate about are other reasons which prompted her to take that first step. Previously, I had a good stable job in the field of human resources, says Kateri, but it wasn t what I wanted to do». Today, she is happy that she took the risk to go into business; this gave her a lifestyle she enjoys. She never regretted leaving her job, in spite of obstacles and hardship suffered. Kateri has always been attracted by the health sector, more particularly by massage therapy and esthetic care. She therefore enrolled in a DEP program (Vocational studies diploma) in esthetic care immediately after completing her secondary V. She pursued her studies to get her diploma in massage therapy. Kateri considers that It s important to study, to acquire professional skills and to maintain my technical expertise up-to-date». Effectively, in addition to constantly improve her expertise in massage therapy, Kateri holds an (ACS) Attestation of Collegial Studies in office automation and accounting; she will soon graduate with a Bachelor s Degree in Business Administration, thus achieving another of her lifelong dreams. In its early days, her business was very modest: Kateri started by offering massage therapy services in her home to friends and acquaintances of the community. Everything she earned, she reinvested immediately in equipment. The business plan: I didn t want to do it! This is why I paid everything on my own at the beginning!, she says with a laugh. On the other hand, Kateri quickly realized that she had no choice to do one, because her business was growing, and not only did she need to structure her project, but she also needed financial support to build an adequate massage salon. Completing my business plan forced me to do my accounting and be in order, admits Kateri. Before that, I was not held to account! Kateri then approached several organizations, and she has had great support for which she is very grateful. Amongst others, the Centre local de développement (CLD) de Sept-Îles (Local Development Centre) helped her develop her business plan, Femmessor helped her with her monthly accounting, and the Corporation de développement économique montagnaise (CDEM) provided financial support for the construction of her therapy room. The Future Kateri wants to continue to offer massage therapy care to her clients and most of all, remain in the business sector. Entrepreneurship is my passion. This is what keeps me in balance, emphasized Kateri. It s all about being on your toes when you re in business. Kateri is one of the four young models chosen to do the promotion of Youth Entrepreneurship in the context of the FNQLEDC Entrepreneurship Awareness project. You may learn about the services offered by Kateri Mckenzie, massage therapist by visiting her website: katerimckenzie.com. 6
7 Tourism Column MEETING THE NEEDS OF TOURISM PRODUCTS DEVELOPMENT IN ABORIGINAL COMMUNITIES By Dave Laveau, QAT Executive Director The autumn season is now being felt in our communities. The peak tourism season is already behind us, but not necessarily in Uashat Mak Mani Utenam. The Innu community of the Upper North Shore, with its rich culture and its enviable geography, enjoys the tourism potential of the beautiful and majestic St. Lawrence River which allows them to accommodate international cruises up until the end of October thus, enhancing the aboriginal experience. The diversity of activities in that community also makes it possible to offer tourism products on a year-long basis, whether in the area of accommodation, cultural transmission or even business tourism. What is the role of a sectoral tourism association such as Quebec Aboriginal Tourism in the development of a tourist destination such as Uashat Mak Mani Utenam? To support aboriginal tourism businesses, whether privately-owned or Band Council-owned, surely in their promotion and commercialization, but also in the various spheres of development. Develop Good Business Practices Quebec Aboriginal Tourism sees and grabs the right opportunities to innovate, invest and develop the aboriginal tourism experience in terms of international performance, and it must create means to equip and develop the skills of entrepreneurs-owners and managers. In order to become the best performing businesses, be competitive while emphasizing the knowledge and aspirations of our clienteles, there is a need to prioritize a type of development based on the understanding of challenges involved, needs and expectations, and to offer a most original and not-tobe-missed destination. The increased professionalization of the workforce and that of the next generation is paramount, but that of the industrial stewards takes on an even more crucial importance for ensuring the success of an implementation project or the growth of an aboriginal tourism business that is viable and marketable. Tourism Trends Emerging trends are already changing the business environment of tourism businesses in the province. These trends are challenges that managers should be able to address. To this end, the Transat ESG UQAM Tourism Chair produced an analysis 1 which draws attention to the following phenomena: the demand and supply fragmentation, the new information technologies, the interest for sustainable tourism as well as the emergence of new outbound markets. According to the Chair, these momentous changes in the traditional manner of doing things will require the updating of competencies for managers across Quebec, particularly in the following fields of expertise: Innovation management in product development; Tourism marketing especially in this era of social media and consumers on-line demand (mobility, socialization, location); Human resources management; Strategic financial management in a context of industrial professionalization; Implementation of sustainable development principles applied to the tourism offer and demand; 1 Paul Arsenault, Les enjeux actuels des gestionnaires touristiques, Chaire de tourisme Transat ESG UQAM, avril 2012, 6 pages. Unpublished text produced within the scope of the university level program for managers of the tourism industry. It is available upon request. Paul Arseneault holds the Transat Tourism Chair, and is director of Réseau de veille en tourisme. 7
8 Increased professionalization of managers involves not only the development of their own skills, but also the capacity to use external resources to accompany them, coach them, assist them, and complement them if need be. This is where Quebec Aboriginal Tourism is of particular importance. It is there to guide them in their efforts to respond to these trends and challenges and to reach their objective of positioning and development by the implementation of business plans, strategic plan and also customized training. Training Programs for the Development of Nature and Adventure Tourism Products Quebec Aboriginal Tourism, in collaboration with Aventure Écotourisme Québec and the Quebec Outfitters Federation, has partnered with the Quebec Tourism Human Resource Council (CQRHT) to offer its entrepreneurs a high-level of training, in three blocks (total of 6,5 hours), plus fifteen hours of coaching to enable the realization of innovating projects for Quebec s tourism entrepreneurs. These capacity-building initiatives have been thought of and created to measure for the members of the three associations, and they concentrate mainly in the sectors of nature and adventure tourism. In that context, the partners have brought together three exceptional trainers and a multi-disciplinary team of strong management professionals, and offer you the opportunity to take part in one or the other of the three cohorts of training to give you the necessary tools and to innovate in the field of tourism products and services development. COHORT 1 Stoneham COHORT 2 Tadoussac COHORT 3 Trois-Rivières BLOCK 1 IDENTIFYNG BUSINESS OPPORTUNITIES November 2 and November 30 and December 1 st 2015 January 11 and BLOCK 2 IMPLEMENTING A PROJECT December 7, 8 and February 29, March 1 st and April 4, 5 and BLOCK 3 ENSURING THE PROFITABILITY OF THE PROJECT April 4 and April 18 and November 8 and For complete details on the registration fees and programming, contact Carole Bellefleur, Development Advisor for Quebec Aboriginal Tourism, at , extension 4, or by at: cbellefleur@tourismeautochtone.com Aboriginal Tourism in Uashat Mak Mani Utenam The Innu community of Uashat Mak Mani Utenam is already benefitting from the support and the sustained guidance of our Project Officer cruising and event industry in the development of its tourism targeted towards international cruises customers. Also, Quebec Aboriginal Tourism is working closely with INNU TAKUAIKAN UASHAT MAK MANI-UTENAM and Destination Sept-Îles Nakauinanu to make the community and Sept-Îles a choice destination which will showcase its know-how and its indigenous culture through the many attractions and experiences. Further details can be found on page 56 of our aboriginal tourism magazine Origin(e), or on our website in the section reserved for the Upper North Shore. You will find countless prospects of Innu discoveries. tourismeautochtone.com/apprendre/regions/cote-nord/ 8
9 Legal Column INCOME TAX ACT ABORIGINAL TRUSTS By M e Benoît Champoux, Neashish & Champoux Trusteeship Within the sector of tax law, the concept of trust goes back a few hundred years. Contemporarily speaking, this concept is more specifically used during a separation and the safeguarding of assets (monies, actions, other goods), for an individual or a group of persons, during a specific period. That being said, the person wanting to establish the trust (also known as the settlor ) will transfer his or her personal goods, from his or her patrimony to another Aboriginal patrimony by appropriation (the trust), in order for a third party or an entity (also known as the trustee ) to retain and administer them, in a manner designated by the settlor and for the benefit of a person or a group (entitled beneficiary ) 1. There are two types of trusts 2 : express trust, which results from a will or contract and, statutory trust relating to an act or judgment. Persons wanting to form a trust will do so for personal reason or for the purpose of social or private value 3. Aboriginal Trust Among the possible examples in terms of private or social trusts, we find here said Aboriginal trust. As a matter of fact, it is possible to create a trust in terms of Aboriginal needs, notably within the framework of comprehensive or specific land claim settlements. Often, it is from a condition set out in the settlement agreement allowing for the granting of compensation. This will therefore be a trust resulting from a contract as mentioned above. This type of trust enables the funds that are transferred to be used in accordance with the act by which it was constituted. Once an Aboriginal trust is constituted, the two most common current models of administration are corporate trust and community trust. In any case, the designated beneficiary can be the Band Council, and community members, on behalf of which, payments can be carried out. Taxation Issues Once the Aboriginal trust is constituted, we then encounter the issue of tax, more specifically, tax exemption on revenues derived from this trust. It is a factual matter that will vary based on circumstances relating to each individual case. Actually, the general rule for trusts is that they are subject to government taxation. However, when the beneficiary is Aboriginal (Band or individual) and that its revenue is located on reserve under the Indian Act 4, the latter will be exempt. Some of the usual criteria to be considered when qualifying the revenue of a trust are: the location where the trust generates its revenue, the place of residence of the trustee or trustees and, that of the beneficiary or beneficiaries. This is needed in order to establish a sufficient connecting factor to an Indian reserve. In light of these criteria, if the connecting factor is deemed sufficient, the revenues generated by the trust can most certainly be tax exempt. The second scenario, all the while within an Aboriginal trust, is where the Band Council is designated as the beneficiary in charge of thereafter distributing funds to members of the community. In this case, the revenue paid to the First Nation in terms of the trust will be subject to taxation pursuant to Article 104(13) of the Income Tax Act, unless the First Nation is not considered as a public organization fulfilling a Canadian governmental function in which case, no income tax will be paid 5. It s important here to bring clarification to trusts created by virtue of a claim, which possess their own application policy. Under the renewal of this policy that took place in 2014, it was established that compensations to be paid by virtue of such an agreement are considered as capital transfers and are therefore tax exempt 6. On the other hand, as for revenues generated by said compensations, they will in turn be subjected to taxation, subject to the exemptions provided by the Indian Act and as mentioned above. In short, taxation of revenues generated by a trust of an Aboriginal nature is principally a circumstantial issue, where the ultimate outcome will vary based on various elements to be considered in order to link the revenue in question to a reserve. This factor of connection is fundamentally vital for an Aboriginal to benefit from the highly coveted advantage of tax exemption. Neashish & Champoux s.e.n.c. 50, boul. Maurice-Bastien, suite 400, Wendake (Québec) G0A 4V0 T: Civil Code of Quebec, art Id., art Id., art Indian Act, art. 2(1), and Income Tax Act, art. 149(1)c). 6 Aboriginal Affairs and Northern Development Canada, eng/ / (page visited October 1st, 2015) 9
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11 CEDO S PATH Annual General Assembly THE FNQLEDC HELD ITS ANNUAL GENERAL ASSEMBLY ON SEPTEMBER 16TH 2015, IN QUEBEC CITY. IN TOTAL, 20 CEDOS AND FIVE OBSERVERS TOOK PART IN THE MEETING, AT WHICH TIME THE ACTIVITY REPORT AND THE FINANCIAL STATEMENTS OF THE FNQLEDC FOR WERE PRESENTED. IN THE LATTER PART OF THE AFTERNOON, ELECTIONS WERE HELD TO APPOINT THE DIRECTORS WHO WILL BE SITTING ON THE BOARD OF DIRECTORS FOR THE NEXT TWO YEARS. Board of Directors for NAME POST NATION Adam Jourdain President Atikamekw Justin Roy Vice-president Algonquin François Rompré Secretary-treasurer Innu Denys Bernard Administrator Abenaki Eli Moore Administrator Cree Vacant Administrator Huronne-wendat Pierre Bastien Administrator Maliseet Adam Kennedy Administrator Micmac John Canatonquin Administrator Mohawk Theresa Chemaganish Administrator Naskapi Congratulations to the new directors and to those whose mandate has been renewed! Conference-day on Marketing On last September 17th, a conference-day was held in Quebec City under the theme of Marketing is vital for the success of your company! It was attended by 38 people. In the morning session, Mr. Marc Du Sault, lead partner of Orientaction+ addressed all the various concepts linked to strategic marketing, and in the afternoon session, Ms. Sylvie Bédard, President of Mind Drop, offered a presentation on Web marketing. This conference-day was much appreciated by the attendees who were able to learn more about the subject. The next event of the FNQLEDC is in the works; more details will follow in the next coming weeks on our website ( 11
12 CEDO S PATH Keep an eye on the next meeting on taxation in your community Kitcisakik October Timiskaming November Uashat Dinner-Conference December Upcoming Activities Quebec Mines 2015 Date: November 23 to Location: Quebec City Convention Centre Clientele: Open to all (quebecmines.gouv.qc.ca) Conference-Day and Networking A Partnership with First Nations is a Unifying Force! Date: November Time: 9:30 am to 6:30 pm Location: Main Exhibit Hall Quebec City Convention Centre Clientele: Open to all Registrations: (*it should be noted that we are organizing a Conference-Day during the Quebec Mines event.) Training Ms Project Date: December 8,9 and Time: 8 h 30 Location: Hôtel des Gouverneurs Place Dupuis, Montreal Clientele: CEDO Registrations: Conference-Supper on Taxation Date: December Location: Centre des congrès de Sept-Îles Clientele: Open to everyone Registration: FIRST NATIONS OF QUEBEC AND LABRADOR ECONOMIC DEVELOPMENT COMMISSION 265, Place Chef Michel Laveau, bureau 200, Wendake (Qc) G0A 4V0 T: Fax : information@cdepnql.org cdepnql.org Redaction: Caroline Bouchard and Catherine Savard Traduction: Joseph Blain Inc. Graphic design: Nancy Pomerleau, Siamois graphisme WARNING ON PROTECTION AND CONFIDENTIALITY OF INFORMATION Cdepnql - Fnqledc The information contained in this newsletter is protected in accordance with the applicable laws and regulations. It is therefore prohibited to distribute or to copy any part of this document without the written permission of the FNQLEDC. Legal deposit National Library of Canada, 2004 Legal deposit Bibliothèque nationale du Québec,
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