First Nations Tax Commission – Commission de la fiscalité des premières nations
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Commissioner Appointment Process

The Government of Canada is currently seeking applications from diverse and talented Canadians from across the country who are interested in the following positions: Commissioners (part-time positions) First Nations Tax Commission The First Nations Tax Commission administers and regulates the […]

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Interim budget no longer required for FMA annual expenditure laws

Starting in 2017, annual expenditure laws will no longer require an interim budget. In 2016, the First Nations Tax Commission removed the requirement from its Standards for First Nation Expenditure Laws following amendments made to the First Nations Fiscal Management […]

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FNTC’s corporate plan lays out strategic vision for the 2017/2018 fiscal year

Each year, the FNTC prepares a corporate plan to set out the work and resource requirements for the coming fiscal year. The corporate plan is a comprehensive report on the FNTC’s objectives, external environment, risks, risk management strategies, performance measures, […]

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Responding to First Nations: New FMA amendments and proposals

The FMA fiscal institutions continue work on additional proposed amendments to the FMA. These include some amendments to the FMA that were proposed, but not advanced, as part of the amendments to the FMA last year, as well as some […]

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First Nations working to implement accommodation tax

Stay overnight at any hotel in Canada and you will likely find a specific tax on accommodation on your hotel bill. Sometimes called a “hotel tax”, “accommodation tax” or “tourism levy”, the tax is collected by provincial or local governments […]

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Public Policy Forum – Expanding the Circle

In February 2017, the Public Policy Forum held a one-day conference, “Expanding the Circle: What Reconciliation and Inclusive Economic Growth Can Mean for First Nations and Canada”. With approximately 150 delegates, the conference was co-hosted by the National Aboriginal Economic […]

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


Appointment Process


First Nations Gazette

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

Celebrating FNG’s 20th Anniversary

The First Nations Gazette is nearing its 20th anniversary of helping people access First Nation laws and notices.

Please help us celebrate this anniversary by sharing how the FNG has been useful to you by clicking here.

All submissions will also be entered into a prize draw as a thank you for providing the FNG with input. A winner will be randomly selected and notified by June 30, 2017.
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