In 2005, the First Nations Fiscal and Statistical Management Act (now First Nations Fiscal Management Act or FMA) was enacted by Parliament with all-party support. This optional First Nation-led legislation provides the statutory basis for the First Nations Tax Commission […]
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 […]
NEWS RELEASE December 17, 2014 Bill C-428 receives Royal Assent KAMLOOPS, BRITISH COLUMBIA – Bill C-428, “An Act to Amend the Indian Act (Publication of By-laws) and to Provide for its Replacement” received Royal Assent on December 16. The First […]
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 […]
The First Nations Tax Commission (FNTC) has taken care to update and improve the information on this site, and will continue to work to update the site to keep you informed about the FNTC services and First Nations who are […]
Fourteen more First Nations have been added to the Schedule of the FMA through an amendment to the Act. There are now 138 FMA First Nations in Canada. The Canada Gazette Part II – Order Amending the Schedule to the First […]
In Canada, there are 139 First Nations with property tax powers who 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.