First Nations Tax Commission – Commission de la fiscalitè des premières nations

Taxation under section 83 of the Indian Act versus the FMA

Issue s83 FMA
Undertake basic property taxation regime?  Yes   Yes
Can you undertake immediately?   Yes   Yes
Responsive, comprehensive regulatory framework to support First Nation jurisdiction?  No   Yes
Allows for expanded First Nation tax powers?
– Development Cost Charges
– Service Taxes
– Business Activity Taxes
– Property Transfer Taxes
– Fees for local services
 No  Yes
Taxpayer Representation Laws?  No   Yes
Financial Administration Laws?  No   Yes
Possibility to participate in low-cost, First Nations pooled borrowing?  No   Yes
Eligible for law development grant funding?  No   Yes
Strengthened tax enforcement and lease cancellation powers in regards to non payment of taxes?  No   Yes
Authority to approve laws? Minister FNTC
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