First Nations Tax Commission – Commission de la fiscalité des premières nations
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First Nations Gazette completes digitization of section 81 and section 85.1 by-laws

Kamloops, BC – First Nation by-laws, currently in force, and passed pursuant to s.81 and s.85.1 of the Indian Act, are now available electronically on the First Nations Gazette (FNG) website. The FNG provides a comprehensive, online source for First […]


Bulletin: 2016 Annual By-laws

The Annual By-laws Bulletin is issued by the First Nations Tax Commission (FNTC) to assist First Nations and their tax administrators in the development of annual by-laws made under s.83 of the Indian Act. In 2016, there are a number […]


Bulletin: 2016 Annual Laws

The Annual Laws Bulletin is issued by the First Nations Tax Commission (FNTC) to assist First Nations and their tax administrators in the development and submission of annual laws made under the First Nations Fiscal Management Act (FMA). In 2016, […]


Tulo graduate Wendy Ham

Sumas First Nation’s tax administrator Wendy Ham attended Tulo from 2014- 2015 and will be graduating with her certificate in First Nation Tax Administration this year. Prior to entering the field of tax administration, Wendy worked in post-secondary education and […]


FMA Amendments Empower First Nations

First Nation tax authorities are celebrating the amendments to the FMA that are effective April 1, 2016. These amendments provide certainty that First Nations will continue to create revenue now and for generations to come. The First Nation-led amendments address […]


Improvements to the FMA to Support Prosperity in First Nation Communities

OTTAWA, ONTARIO (April 1, 2016) The Minister of Indigenous and Northern Affairs, Carolyn Bennett, along with Chief Commissioner of the First Nations Tax Commission, C.T. (Manny) Jules, Executive Chair of the First Nations Financial Management Board, Harold Calla, and Chief […]

In Canada, over 25% 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.

We encourage you to explore the website and learn more about how First Nation property taxation is transforming First Nation economies.

Thanks again for visiting.

C.T. (Manny) Jules, Chief Commissioner, FNTC

Navigating this website

Under About FNTC, you can learn more about the Commission’s mission and mandate, FNTC’s Commissioners, services and working relationships, as well as the organization’s logo and heraldic emblems.

Under Property Taxation, you can learn more about how First Nation property taxation works, the two regulatory frameworks used by First Nations to levy property taxation on reserve (the First Nations Fiscal Management Act and section 83 of the Indian Act), and toolkits that provide First Nations with all the tools and steps needed to implement a property taxation system under the FMA or s.83.

In the News section, you can read FNTC news and announcements, as well as articles about building First Nations economies, expanding First Nations jurisdiction and success stories from First Nations that are experiencing success as a result of property taxation.

In the Resources section, you can access topical guides, information booklets, and FNTC presentations at the First Nations Tax Administrators Association National Forum, as well as a map of First Nations with property tax jurisdiction in Canada, a comprehensive list of Frequently Asked Questions, and archives of all previous issues of FNTC’s quarterly newsletter Clearing the Path.

First Nations Gazette

Providing public notice of First Nation laws, by-laws, land codes, and other First Nation legislation.

Tulo Centre of Indigenous Economics

Tulo Centre

Delivering programs that offer communities the tools to generate profit and long-term prosperity that will serve for generations.


FNTC Mobile App

Download FNTC's Mobile App for the latest news and announcements.

FMA Fiscal Institutions

Contact FNTC

1 (855) 682 3682