Instruct: Classify the given comments as either toxic or not toxic
Query: I don't share your altruistic view of Harper's motives but do think the First Nations Financial Transparency Act was a step in the right direction. One of JT's first acts was to dispense with the legislation and replace it with more of the same approach that has consistently failed. This latest shuffle is just moving the deck chairs on the Titanic. Gesture politics trump results for our PM.

The FNFTA requires that 581 First Nations, defined as an Indian band under the Indian Act, make their audited consolidated financial statements and a Schedule of Remuneration and Expenses of chief and council available to their members as well as publish it on a website. These financial documents include:

- audited consolidated financial statements
- the Schedule of Remuneration and Expenses
- the auditor's written report respecting the consolidated financial statements
- the auditor's report or the review engagement report, as the case may be, respecting the Schedule of Remuneration and Expenses