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. Please direct inquiries or comments regarding this […]
The Annual Laws Bulletin is issued by the First Nations Tax Commission (FNTC) to assist First Nations and their tax administrators in the development of annual laws made under the First Nations Fiscal Management Act (FMA). Please direct inquiries or […]
The local revenue budget is one of the most visible and important elements of the First Nation property tax system. For the majority of taxing First Nations, it appears as a Schedule to the First Nation’s Annual Expenditure Law or […]
Nearly ten years after the passage of the First Nations Fiscal Management Act (FMA), the case to bring about much needed legislative changes was made directly to Parliamentarians at the March 12th meeting of the House of Commons Standing Committee […]
First Nations’ jurisdiction to enact property taxation laws, and the First Nations Tax Commission’s authority to review and approve these laws has been upheld in a recent decision from Justice Douglas Campbell of the Federal Court. The case concerns the […]
The First Nation/Resource Project Dilemma Forecasters are projecting as much as $650 billion in resource project investment in Canada over the next ten years. Canada needs this investment because provincial governments will otherwise be overwhelmed trying to meet the health […]
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
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.