ASK-ECDEV - First Nations Tax Commission (FNTC)

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2013

About SECTION 83 of The Indian Act
First Nations have the authority to pass by-laws related to taxation pursuant to section 83 of the Indian Act. While section 83 does grant powers of control over individual First Nations’ fiscal management it is limited in scope and jurisdiction. Section 83 by-laws proposed by First Nations require ministerial approval, on the advice of the First Nations Tax Commission.

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2019

The FNTC is committed to providing First Nations with the resources needed to successfully implement and maintain their property tax systems. Please check this page regularly as new resources will continue to be added as they become available.

-Guides
-Information Booklets
-Webinars
-Posters/Infgraphics
-Presentations
-Research papers

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2019

First Nation tax authorities levy and collect taxes in the same manner as other local governments throughout Canada. First Nation tax systems base taxation on a property assessment, use market value assessment methods, use professional assessors, and set rates based on a budget. Procedures for assessment appeals and tax enforcement in First Nation tax systems are also similar to other local governments.

A First Nation wishing to levy property taxes pursuant to section 83 of the Indian Act must establish their property taxation system by passing property taxation and assessment by-laws, as well as by-laws dealing with the setting of annual tax rates and the expenditure of property taxation revenues. These by-laws must comply with all requirements under the Indian Act and any policies developed by the FNTC.

TOPICS

The Indian Act

Annual Expenditure By-laws
Annual Tax Rates By-laws
Property Assessment and Taxation By-laws
Business Licensing By-laws
Service and Local Improvement Tax By-laws
Telephone Companies By-laws
First Nations Tax Commission Procedures

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2019

Under the framework of the FMA, a First Nation creates its real property taxation system by making two laws: a First Nation Property Taxation Law and a First Nation Property Assessment Law. A First Nation must have both of these laws in place before it can levy and collect property taxes. The property assessment law establishes the property assessment system. It provides for the appointment of an assessor, creates the timelines for conducting assessments, sets out the rules for determining assessed values of properties, establishes property classes for assessment purposes, and provides for an independent assessment review board to consider and determine assessment appeals. The property taxation law establishes how taxes are levied and what property interests are taxable, sets out the duties of the tax administrator, establishes the timelines and requirements for creating the tax roll and sending tax notices, sets out any exemptions from taxation, provides for the imposition of penalties and interest on unpaid taxes, and outlines the enforcement and collection mechanisms available to the First Nation. Taxation laws enacted under the FMA must comply with all statutory requirements, any regulations made under the FMA and any standards established by the FNTC. Sample property taxation laws, consistent with the Act, regulations, and FNTC standards are found below.

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2019

More Information and Samples of Laws and By-laws.

First Nations Fiscal Management Act

Legislation
Regulations
Standards and Procedures
FNTC Policies
Sample Laws

Indian Act s.83

Legislation
Memorandum Of Understanding
FNTC Policies
Sample By-laws

Author:

First Nations Tax Commission (FNTC)

Author website:

FNTC

Year of publication:

2019

In Canada, over 30% of First Nations have property tax powers and are responding to community needs and providing local services to thousands of property taxpayers. The First Nations Tax Commission (FNTC) is a shared-governance First Nation public institution that supports First Nation taxation under the First Nations Fiscal Management Act and under section 83 of the Indian Act.

The purpose of the FNTC goes far beyond property tax and local revenues. The FNTC is also about creating the legal, administrative and infrastructural framework necessary for markets to work on First Nation lands, creating a competitive First Nation investment climate, and using economic growth as the catalyst for greater First Nation self-reliance.

The FNTC ensures the First Nations tax system is operating efficiently, is well coordinated, improves economic growth for First Nations, and is responsive to on-reserve taxpayers. We assist First Nations in creating laws and by-laws, as well as provide training and dispute resolution services.

Author:

First Nations Tax Commission (FNTC)

Author website: