The French Polynesian opposition Tahoeraa Huiraatira Party says the government's threat to boycott this month's Paris summit with Pacific leaders is a provocation.
Last week, the vice-president, Jacqui Drollet, urged France to make promised financial transfers and rescind an airport tax now levied in Tahiti or the Temaru government would stay away from the gathering called by President Jacques Chirac.
The opposition's communications manager, Yves Haupert, says Mr Temaru has failed to develop the relationship with Paris.
"It's something incredible. He has done nothing for two years to arrange this situation. They are responsible for this situation. Mr Drollet made a provocation. It's an ultimatum and we cannot accept this."
The Paris meeting will be the second French-Pacific summit in three years.
Attending on New Zealand's behalf will be the foreign minister, Winston Peters.