The First Nations Tax Commission (the FNTC) is a shared governance First Nation institution established under the First Nations Fiscal Management Act (the FMA). The FNTC regulates, supports and advances First Nation Taxation under the FMA and under section 83 of the Indian Act. It reviews and approves local revenue laws, builds capacity, reconciles First Nation government and taxpayer interests, and provides research, advocacy and services to advance First Nation jurisdiction.

  • Commissioners

FNTC consists of 10 Commissioners including a Chief Commissioner and Deputy Chief Commissioner. Nine of the 10 Commissioners are appointed by the Governor in Council on the recommendation of the Minister. Three Commissioners must have direct taxpayer experience on reserve – one is a taxpayer using the reserve for commercial purposes, one is a taxpayer using the reserve for residential purposes, and one is a taxpayer using the reserve for utility purposes. A tenth Commissioner is appointed by the Indigenous Law Centre, University of Saskatchewan, the appointing body prescribed by the First Nations Tax Commissioner Appointment Regulations.

All Commissioners hold office for no more than five years in a term. Commissioners may be reappointed. The Chief Commissioner serves full time, while the other Commissioners serve part time.

  • Governance

In addition to presiding over the Commission, the Chief Commissioner is also the Chief Executive Officer (CEO) and chairs the Executive Management Committee. In his capacity as CEO, the Chief Commissioner also oversees the general governance and operation of the FNTC. Under the general direction of the CEO, the Chief Operating Officer (COO) is responsible for planning and coordination of FNTC staff and operations, and management of collaboration with the FNTC’s external partners, consultants, and advisors. The Chief Commissioner has established the following committees—which may consist of some Commissioners only, or some Commissioners plus staff and/or other professionals as appropriate—to guide and support the FNTC’s work:

Executive Management Committee (CC/CEO, DCC, COO):

  • Provide advice to the CEO on the development and revision of FNTC goals, objectives, work plans, budgets, schedules, and resources.
  • Develop strategic, operational, and tactical plans and approaches to evaluation.
  • Serve as a think tank for the CEO on planning, organization, and control functions.

Management Committee (COO and Directors):

  • Provide advice to the COO on the development and revision of goals, objectives and performance measures, corporate plans, work plans, budgets, schedules, and resources required for long- and short-term planning activities.

Audit Committee (Three Commissioners):

  • Review and advise the Commission in respect of financial statements included in the FNTC Annual Report.
  • Oversee any internal audit of the FNTC.
  • Review and advise the Commission in respect of the annual Auditor’s report on the FNTC.
  • Review and advise the Commission in respect of any plan and report of a Special Examiner.
  • Perform any other functions assigned to it by the Commission.

Section 83 Rates Committee (DCC and two Commissioners):

  • Review, and recommend for Ministerial approval, s. 83 rates and expenditure by-laws that are made in accordance with FNTC policy.
  • Develop appropriate review and recommendation procedures to guide the Committee in its deliberations, with a view to ensuring timely Ministerial approvals.
  • Report to the Commission, at the next regularly scheduled meeting of the FNTC, on its activities since the last meeting of the Commission.

First Nations Gazette Editorial Board:

  • Provide advice to the First Nations Gazette Working Group on First Nations Gazette policies, planning, services, and initiatives.
  • Provide input and support on Memoranda of Understanding (MOUs) and other collaborative arrangements involving the First Nations Gazette.
  • Office and Staff

As provided under section 26 of the FMA, the FNTC maintains its Head Office on the reserve lands of the Tk’emlúps te Secwepemc near Kamloops, British Columbia. It also maintains an office in the National Capital Region. This arrangement provides flexibility in the FNTC’s outreach and accessibility for First Nations across Canada.

The FNTC is supported by a team of 23 full-time and contracted professionals dedicated to delivery of the functions and services detailed further below. This arrangement ensures the FNTC has ready access to the best experts in critical disciplines such as law, dispute mediation, economic development, and policy research and analysis.