Thitry-three First Nations collect property tax under the First Nations Fiscal and Statistical Management Act (FSMA), following the publication of the FSMA schedule under new regulations in the Canada Gazette on December 26, 2007.
Mr. C.T. (Manny) Jules, Chief Commissioner of the First Nations Tax Commission, recognized the decision by these First Nations to participate in the FSMA as an historic milestone in the development of First Nation economies. “These communities have made clear their desire to move beyond the Indian Act and create greater certainty for their taxpayers while using their property tax system to build the infrastructure necessary to attract investment, create jobs and fully participate in the economy. ”
For the participating First Nations, property taxation under the FSMA means stronger enforcement powers, mechanisms to improve property taxpayer relations, and access to the full range of fiscal benefits offered through the legislation. “By choosing to exercise property tax jurisdiction under the First Nations Fiscal and Statistical Management Act, these First Nations will be better positioned to promote economic growth, strengthen their accountability and foster a better quality of life for their members,” said Chuck Strahl, Minister of Indian Affairs and Northern Development and Federal Interlocutor for Métis and Non-Status Indians.
The FSMA came into force on April 1, 2006. Participating First Nations under the First Nations Fiscal and Statistical Management Act, beginning January 1, 2008:
- Adams Lake Indian Band
- ?Akisq’nuk First Nation
- Alexander First Nation
- Chehalis Indian Band
- Chemainus First Nation
- Chippewas of Georgina Island First Nation
- Chippewas of Kettle and Stony Point First Nation
- Kamloops Indian Band
- Kitselas First Nation
- Lequ’á:mel First Nation
- Lower Kootenay Indian Band
- Lower Nicola Indian Band
- Metepenagiag Mi’kmaq Nation
- Moricetown Indian Band
- Muskeg Lake Cree Nation
- Nanoose First Nation
- Osoyoos Indian Band
- Seabird Island Band
- Shuswap First Nation
- Shxwhá:y Village First Nation
- Simpcw First Nation
- Skeetchestn Indian Band
- Sliammon First Nation
- Songhees First Nation
- St. Mary’s First Nation
- Tla-o-qui-aht First Nations
- Tobacco Plains Indian Band
- Tobique First Nation
- Tsawout First Nation
- Tsawwassen First Nation
- Tzeachten First Nation
- We Wai Kai Nation
- White Bear First Nation