First Nations Tax Commission – Commission de la fiscalité des premières nations
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Community Profile: Tk’emlúps te Secwepemc

The effective management of the Tk’emlúps te Secwépemc (TteS) property tax system provides a snapshot of the possibilities when First Nations successfully implement their tax jurisdiction. As the pioneers of taxation authority, TteS has been able to move forward with […]


Wealth creation through a well drilling tax for O’Chiese First Nation

Situated 100 kms east of the Rockies northwest of Rocky Mountain House, O’Chiese First Nation (OFN) is one of several oil-producing First Nations in Alberta. With a registered population of over 1,330, primarily living in O’Chiese, the First Nation strives […]


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 […]


Saddle Lake Cree Nation: Clearing the path to a stronger future with property taxation

Saddle Lake Cree Nation (SLCN) is a rapidly growing community with a demographic that continues to get younger and a population that is expected to pass 25,000 by 2025. The community is excited about what the future has in store for […]

MPAC representatives with CKSP tax administrator Stephanie Bressette and FNTC Chief Commissioner Jules during an MPAC senior leadership meeting. From left to right: Chris Fusco (MPAC); Stephanie Bressette (CKSP tax administrator); Antoni Wisniowski (MPAC president and chief administrative officer); Chief Commissioner Jules (FNTC); Lee Taylor (MPAC).

Chippewas of Kettle and Stony Point First Nation: First to exercise FMA property tax jurisdiction in Ontario

The Chippewas of Kettle and Stony Point (CKSP) has recently become the first First Nation in Ontario to establish its property taxation jurisdiction under the FMA. As part of rolling out its property tax regime, the CKSP has also formalized […]


A new fiscal relationship for First Nations: Expanded jurisdiction for a nation-to-nation relationship

First Nations today simply do not have enough funding or power to solve the numerous difficult issues they are plagued with every day. Many First Nations across Canada are struggling to deliver the most basic services to their community members […]

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

FMA Fiscal Institutions