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 [/styled_table]]]>

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