• FMA TOOLKIT SAMPLE LAWS AND STANDARDS: PROPERTY TAX SYSTEM

STANDARDS: Property Taxation Laws

STANDARDS: First Nation Property Taxation Laws
STANDARDS: Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Property Taxation Laws

Sample laws have been developed for each region in order to enable harmonization with provincial approaches where appropriate.

Annotated Sample laws also contain helpful definitions and provide explanatory and additional information on key aspects of the sample law.

SAMPLE Property Taxation Law–AB
Annotated SAMPLE Property Taxation Law–AB

SAMPLE Property Taxation Law–BC
Annotated SAMPLE Property Taxation Law–BC

SAMPLE Property Taxation Law–MB
Annotated SAMPLE Property Taxation Law–MB

SAMPLE Property Taxation Law–NB
Annotated SAMPLE Property Taxation Law–NB

SAMPLE Property Taxation Law–NS
Annotated SAMPLE Property Taxation Law–NS

SAMPLE Property Taxation Law–ON
Annotated SAMPLE Property Taxation Law–ON

SAMPLE Property Taxation Law–QC
Annotated SAMPLE Property Taxation Law–QC

SAMPLE Property Taxation Law–SK
Annotated SAMPLE Property Taxation Law–SK

STANDARDS: Property Assessment Laws

STANDARDS For First Nation Property Assessment Laws [PDF]
STANDARDS: For Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Property Assessment Laws

Sample laws have been developed for each region in order to enable harmonization with provincial approaches where appropriate.

Annotated Sample laws also contain helpful definitions and provide explanatory and additional information on key aspects of the sample law.

SAMPLE Property Assessment Law–AB
Annotated SAMPLE Property Assessment Law–AB

SAMPLE Property Assessment Law–BC
Annotated SAMPLE Property Assessment Law–BC

SAMPLE Property Assessment Law–MB
Annotated SAMPLE Property Assessment Law–MB

SAMPLE Property Assessment Law–NB
Annotated SAMPLE Property Assessment Law–NB

SAMPLE Property Assessment Law–NS
Annotated SAMPLE Property Assessment Law–NS

SAMPLE Property Assessment Law–ON
Annotated SAMPLE Property Assessment Law–ON

SAMPLE Property Assessment Law–QC
Annotated SAMPLE Property Assessment Law–QC

SAMPLE Property Assessment Law–SK
Annotated SAMPLE Property Assessment Law–SK

TEMPLATES: Property Taxation & Assessment Laws

SAMPLE WORKPLAN – PTAX Law Development
Sample Representation Plan – PTAX Law
Sample BCR – section 6 Law Notification for PTAX Laws
Sample section 6 Notice – PTAX Laws
Sample section 8 Letter – PTAX Law Submission

STANDARDS: Annual Tax Rate Laws

STANDARDS For Annual Rates Laws
STANDARDS For The Timing of Annual Tax Rates & Expenditure Laws

SAMPLES: Annual Tax Rate Laws

SAMPLE Annual Rates Law [PDF]
SAMPLE Annual Rates Law [WORD DOC]

STANDARDS: Property Transfer Tax Law

STANDARDS For PTT Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA

SAMPLES: Property Transfer Tax Law

Annotated samples provide explanatory comment and additional information on key points of the sample law.

BC SAMPLE PTT LAW [PDF]
BC SAMPLE PTT LAW [WORD DOC]
BC: ANNOTATED SAMPLE PTT LAW
ON SAMPLE PTT LAW [PDF]
ON SAMPLE PTT LAW [WORD DOC]
ON: ANNOTATED SAMPLE PTT LAW

STANDARDS: Annual Expenditure Laws

STANDARDS For Annual Expenditure Laws
EXPLANATORY NOTES: Categories for Expenditure Law
STANDARDS For The Timing of Annual Expenditure & Tax Rates Laws

SAMPLES: Annual Expenditure Laws

SAMPLE FMA Expenditure Law [PDF]
SAMPLE FMA Expenditure Law [WORD DOC]

TEMPLATES: Property Transfer Tax Laws

SAMPLE WORKPLAN – PTT Law Development
Sample Representation Plan – PTT Law
Sample BCR – section 6 Law Notification for PTT Laws
Sample section 6 Notice – PTT Laws
Sample section 8 Letter – PTT Law Submission

STANDARDS: Taxpayer Representation to Council Law

STANDARDS For Taxpayer Representation to Council Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA

SAMPLES: Taxpayer Representation to Council Law

SAMPLE TRC LAW [PDF]
SAMPLE TRC LAW [WORD DOC]

TEMPLATES: Taxpayer Representation to Council Law

Sample Work Plan – Taxpayer Representation to Council Laws
Sample Representation Plan – Taxpayer Representation to Council Law
Sample BCR – s.6 Law Notification for Taxpayer Representation to Council Law
Sample s.6 Notice – Taxpayer Representation to Council Law
Sample s.8 Letter – Taxpayer Representation to Council Law Submission

  • FMA TOOLKIT SAMPLE LAWS AND STANDARDS: DCC LAWS AND SERVICE TAX LAWS

STANDARDS: Development Cost Charges Law

STANDARDS: First Nation DCC Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Development Cost Charges Law

SAMPLE: First Nation DCC Law [PDF]
SAMPLE: First Nation DCC Law [WORD DOC]

TEMPLATES: Development Cost Charges (DCC) Laws

SAMPLE WORKPLAN – DCC Law Development
Sample Representation Plan – DCC Law
Sample BCR – section 6 Law Notification for DCC Laws
Sample section 6 Notice – DCC Laws
Sample section 8 Letter – DCC Law Submission

STANDARDS: Service Tax Laws

STANDARDS: For First Nation Service Tax Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Service Tax Laws

SAMPLE: First Nation Service Tax Law [PDF]
SAMPLE: First Nation Service Tax Law [WORD DOC]

TEMPLATES: Service Tax Laws

SAMPLE WORKPLAN – Service Tax Law
Sample Representation Plan – Service Tax Law
Sample BCR – s.6 Law Notification for Service Tax Law
Sample s.6 Notice – Service Tax Law
Sample s.8 Letter – Service Tax Law Submission

  • FMA TOOLKIT SAMPLE LAWS AND STANDARDS: BORROWING LAWS

STANDARDS: Borrowing Laws

STANDARDS: First Nation Borrowing Laws
STANDARDS: Criteria for the Approval of Borrowing Laws
STANDARDS: Submission of Information Required Under s. 8 of the FMA

SAMPLES: Borrowing Agreement Laws

SAMPLE: First Nation BORROWING AGREEMENT LAW

TEMPLATES: Borrowing Agreement Laws

SAMPLE WORK PLAN – BORROWING AGREEMENT LAW
SAMPLE LETTER – BORROWING AGREEMENT LAW SUBMISSION

SAMPLES: Long-term Capital Borrowing Laws

SAMPLE: First Nation Long-term CAPITAL Borrowing Law

TEMPLATES: Long-term Capital Borrowing Laws

SAMPLE PROJECT PLAN – LONG-TERM CAPITAL BORROWING LAW
SAMPLE WORK PLAN – LONG-TERM CAPITAL BORROWING LAW
SAMPLE REPRESENTATION PLAN – LONG-TERM CAPITAL BORROWING LAW
SAMPLE BCR – S.6 NOTIFICATION FOR LONG-TERM CAPITAL BORROWING LAW
SAMPLE NOTICE – LONG-TERM CAPITAL BORROWING LAW
SAMPLE S.8 LETTER – LONG-TERM CAPITAL BORROWING LAW SUBMISSION

SAMPLES: Long-term Refinancing Borrowing Laws

SAMPLE: First Nation Long-term REFINANCING Borrowing Law

TEMPLATES: Long-term Refinancing Borrowing Laws

SAMPLE PROJECT PLAN – LONG-TERM REFINANCING BORROWING LAW
SAMPLE WORK PLAN – LONG-TERM REFINANCING CAPITAL BORROWING LAW
SAMPLE REPRESENTATION PLAN – LONG-TERM REFINANCING BORROWING LAW
SAMPLE BCR – S.6 NOTIFICATION FOR LONG-TERM REFINANCING BORROWING LAW
SAMPLE NOTICE – LONG-TERM REFINANCING BORROWING LAW
SAMPLE S.8 LETTER – LONG-TERM REFINANCING BORROWING LAW SUBMISSION

  • FMA TOOLKIT SAMPLE LAWS AND STANDARDS: BAT LAWS, FEE LAWS AND DELEGATION LAWS

STANDARDS: Business Activity Tax Laws

STANDARDS: BAT Accomodation Laws
STANDARDS: BAT Well Drilling Laws (AB)
STANDARDS: BAT Occupancy Laws (MB)
STANDARDS: BAT Quarry Laws (BC)
STANDARDS: For Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Business Activity Tax Laws

SAMPLE: BAT Accommodation Law [PDF]
SAMPLE: BAT Accommodation Law [WORD DOC]
SAMPLE: BAT Well Drilling Law (AB) [PDF]
SAMPLE: BAT Well Drilling Law (AB) [WORD DOC]
SAMPLE: BAT Occupancy Law (MB) [PDF]
SAMPLE: BAT Occupancy Law (MB) [WORD DOC]
SAMPLE: BAT Quarry Law (BC) [PDF]
SAMPLE: BAT Quarry Law (BC) [WORD DOC]

TEMPLATES: Business Activity Tax Laws

Sample Work Plan – Business Activity Tax Law
Sample Representation Plan – Business Activity Tax Law
Sample BCR – s.6 Law Notification for Business Activity Tax Law
SAMPLE s.6 Notice: First Nation Accommodation Operator Tax Law
SAMPLE s.6 Notice: First Nation Occupancy Business Activity Tax Law (MB)
SAMPLE s.6 Notice: First Nation Well Drilling Business Activity Tax Law
SAMPLE s.6 Notice: First Nation Quarry Operations Tax Law
Sample s.8 Letter – Business Activity Tax Law Submission

STANDARDS: Fee Laws

STANDARDS: First Nation Fee Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA
STANDARDS: For Notices Relating to Local Revenue Laws

SAMPLES: Fee Laws

SAMPLE: First Nation Fee Law [PDF]
SAMPLE: First Nation Fee Law [WORD DOC]

TEMPLATES: Fee Laws

Sample Workplan – Fee Law Development
Sample Representation Plan – Fee Law
Sample BCR – s.6 Law Notification for Fee Law
Sample s.6 Notice – Fee Law
Sample s.8 Letter – Fee Law Submission

STANDARDS: Delegation Laws

STANDARDS: Delegation Laws
STANDARDS: For Submission of Information Required Under s. 8 of the FMA

SAMPLES: Delegation Laws

SAMPLE: Delegation Law [PDF]
SAMPLE: Delegation Law [WORD DOC]
SAMPLE: Joint-Reserve Delegation Law [PDF]
SAMPLE: Joint-Reserve Delegation Law [WORD DOC]

  • FMA TOOLKIT: LOCAL REVENUE LAWS

FMA Property Tax System

Guide to Development & Administration of Real Property Taxation Laws

GO TO TOOLKIT

Capital Infrastructure Tools

Guide for Taxation Tools to Promote Infrastructure Development

GO TO TOOLKIT

Business Activity or Service Options

Taxation Guides for Business Activities & Services on Reserve Lands

GO TO TOOLKIT