First Nations Tax Commission – Commission de la fiscalité des premières nations
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Williams Lake Indian Band: Building an exciting and diverse future with the support of property tax jurisdiction

The Williams Lake Indian Band (WLIB) has always fostered a positive, healthy community, and the prospects for the future are even more exciting and diverse today. WLIB is in a time of productive and exhilarating change. WLIB understands that their […]

maori visit

Maori delegation visits Canada to exchange ideas and forge a strong working relationship with FNTC and the Tulo Centre

A delegation from the University of Canterbury Ngāi Tahu Research Centre (NRTC) in New Zealand travelled to Canada in September 2016 to continue the exchange ideas and development of a working relationship between the Ngāi Tahu Research Centre, the Tulo […]


FNTC Pre-Budget Submission: Four key initiatives 
to support a new fiscal relationship for First Nations

The First Nations Tax Commission submitted its Pre-Budget Submission for the 2017 federal budget. In its submission, FNTC advocates in support of four key initiatives to develop a new fiscal relationship for First Nations. A new revenue based fiscal relationship […]


Proposed Standards for First Nation Accommodation Operator 
Business Activity Tax Laws

In Canada, many provincial and local governments have various forms of accommodation/hotel taxes. Typically the tax ranges between 1% and 5%, and is applied to the price of one night of accommodation. In many instances, the revenue from these taxes […]


New Brunswick Taxing First Nations SNB service agreement

Service New Brunswick (SNB) and the Tobique and Elsipogtog First Nations have entered into a historic agreement for SNB to provide services for the two New Brunswick communities. Negotiations between the First Nations and SNB began in 2008 and much […]


Infrastructure Institution needed to address $25 billion infrastructure deficit among First Nations in Canada

First Nations across the country deal with aging or decrepit infrastructure every day with little hope for improvements due to lack of funds or investment. A recent study by the Canadian Council for Public-Private Partnerships states that experts estimate the […]

Navigating this website

About FNTC

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

Property TaxationUnder Property Taxation, learn about First Nation property taxation, the two regulatory frameworks used by First Nations for property taxation, and access toolkits with all the tools and steps needed to implement a property taxation system under the FMA or s.83.

NewsIn the News section, 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.

ResourcesUnder Resources, access guides and information booklets, past FNTC presentations, a map of First Nations with property tax jurisdiction in Canada, a comprehensive list of Frequently Asked Questions, and FNTC’s quarterly newsletter Clearing the Path.

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

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

FMA Fiscal Institutions

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