Sample Laws

First Nations who wish to levy property tax under the FSMA must do so in accordance with validly enacted property tax laws and assessment laws, as well as in accordance with annual laws dealing with expenditures and tax rates. First Nations may adopt or modify one or all of the following FNTC sample laws. The core sample laws are:

Sample Annual Expenditures Law  (Explanatory Notes)
Sample Annual Rates Law  (Explanatory Notes)

British Columbia
BC Sample First Nation Property Assessment Law  (Explanatory Notes)
BC Sample First Nation Property Taxation Law  (Explanatory Notes)

Alberta
AB Sample First Nation Property Assessment Law  (Explanatory Notes)
AB Sample First Nation Property Taxation Law  (Explanatory Notes)

Saskatchewan
SK Sample First Nation Property Assessment Law  (Explanatory Notes)
SK Sample First Nation Property Taxation Law  (Explanatory Notes)

New Brunswick
NB Sample First Nation Property Assessment Law (Explanatory Notes)
NB Sample First Nation Property Taxation Law  (Explanatory Notes)

Ontario
ON Sample First Nation Property Assessment Law  (Explanatory Notes)
ON Sample First Nation Property Taxation Law  (Explanatory Notes)

Manitoba
MB Sample First Nation Property Assessment Law  (Explanatory Notes)
MB Sample First Nation Property Taxation Law  (Explanatory Notes) 

Nova Scotia
NS Sample First Nation Property Assessment Law  (Explanatory Notes)
NS Sample First Nation Property Taxation Law  (Explanatory Notes)

The FNTC has developed these sample laws as templates that may be of assistance to First Nations in drafting their own laws. These sample laws comply with the requirements of the legislation, regulations and FNTC standards.

Each sample law has a corresponding explanatory note which provides a narrative description of each part of the law. The FNTC has also developed a sample notice which a First Nation may use to inform the public about upcoming laws.

For those First Nations interested in accessing the debenture financing system under the FSMA, the FNTC has also developed sample laws regarding borrowing (Sample First Nation Long-term Capital Borrowing Law and Sample First Nation Borrowing Agreement Law).

Also available is a sample of the First Nations Development Cost Charges Law, Sample First Nation Taxpayer Representation to Council Law, and Sample First Nation Service Tax Law for those First Nations who wish to reference these.

The use of sample laws is a continuation of the practice established by the Indian Taxation Advisory Board for the system of bylaws developed under section 83 of the Indian Act. Sample laws can help to reduce timelines, costs associated with legal drafting and the work required in the FNTC review.

Should you wish to access working copies of these samples, please contact:

Registrar C-20
First Nations Tax Commission
321-345 Yellowhead Highway
Kamloops, BC
V2H 1H1

Fax: (250) 828-9858
Email: mail@fntc.ca