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FIRST NATION REAL PROPERTY TAXATION GUIDE [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Publisher acronym: 
Year of publication: 
2014

The first edition of the First Nation Real Property Taxation Guide was
published in 2007 to help First Nation governments, taxpayers, First Nation
residents, the general public, other governments, and potential investors
understand First Nation property taxation and how it works. The goal was
to provide general information on virtually every aspect of the First Nation
property taxation system. With this third edition of the Guide, we have the
same goals, and have updated the contents.

The Guide consists of four parts:
» Part I - Background
» Part II - First Nation Property Tax Powers and the First Nations Tax Commission
» Part III - First Nation Property Taxation Process
» Part IV - Financing Tools for First Nation Infrastructure

The Background provides an overview of property taxation, the origins of First
Nation taxation, and the evolution and role of the Indian Taxation Advisory
Board.

Part II of the Guide describes the legal framework for First Nation property
tax, the taxing powers of First Nations, and how the First Nations Fiscal
Management Act (FMA) confirmed new powers and created the First Nations
Tax Commission.

The third part of the Guide describes the typical First Nation assessment and
taxation process. It includes the legal requirements for assessment inspections,
assessment appeals, the setting of tax rates, tax collection, enforcement, and
First Nation expenditures. It also includes an illustration of some of the options
available to First Nations to strengthen taxpayer relations.

Finally, under Financing Tools for First Nation Infrastructure, the Guide
explains some of the laws a First Nation may have in place to support
economic growth through the development of community infrastructure.
These laws include those used to establish development cost charges,
taxation for the provision of services (e.g., local improvement taxes), and
borrowing laws used to access the First Nation debenture financing system.

While the Guide provides general information on First Nation property
taxation, First Nation tax systems do vary. Individuals interested in learning
more about how a specific First Nation property taxation system works are
urged to contact the First Nation’s tax administrator in that community.
It is important to note that the Guide provides general information, and is
not intended to provide legal advice or legal interpretation and should not be
relied upon as such.



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