First Nations Tax Commission – Commission de la fiscalitè des premières nations
Proposed FMA Amendments

Proposed FMA Amendments

As reported in the Spring 2017 issue of Clearing the Path, the First Nation fiscal institutions continue to work on advancing legislative amendments to the FMA. Specific legislative proposals put forth by the FNTC include amendments to:

  • delete the requirement for a “special levy” provision
  • modify the process for de-scheduling from the FMA
  • facilitate tax jurisdiction on jointly-held reserves
  • enable the FNTC to provide advice on “taxation matters” in addition to property taxation

The FNTC continues to develop its proposal for changes to the Commissioner appointment process, which will require an amendment to the FMA as well the development of regulations. The concept is to have designated First Nation and taxpayer appointing bodies for commissioners. The appointments would be done by the appointing bodies in accordance with criteria set out in regulations.

It is possible these amendments could be introduced as early as next year. As the discussions with Canada continue, the Commission will provide updates on the proposals and any legislative timetable proposed by federal officials.

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