FNTC

Newsletter: CLEARING THE PATH [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

Archives of all previous issues of FNTC’s quarterly newsletters.

Volume 12
Issue 03 Winter 2019
Advancing First Nation FMA Cannabis Fiscal and Regulatory Proposal

Issue 02 Fall 2018
Building the First Nations Infrastructure Institute

Issue 01 Summer 2018
Our Lands, Our Jurisdiction, Our Institutions: First Nations Leading the Way – May 15 – 17, 2018

Volume 11
Issue 04 Spring 2018
Cover Story: Our Lands, Our Jurisdiction, Our Institutions: First Nations Leading The Way

Webinar: Overview of First Nations Tax Jurisdiction [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2017

The First Nations Tax Commission is pleased to present this webinar which provides an overview of taxation and it's importance as a governance function. We discuss how the First Nations property tax system works and share stories from First Nations who are benefiting as a result of property taxation. We wrap up by explaining the tools and supports available through the FNTC for First Nations wishing to develop and implement a property tax system.

OVERVIEW: REGULATORY FRAMEWORKS

Publisher: 
First Nations Tax Commission
Year of publication: 
2013

About SECTION 83 of The Indian Act
First Nations have the authority to pass by-laws related to taxation pursuant to section 83 of the Indian Act. While section 83 does grant powers of control over individual First Nations’ fiscal management it is limited in scope and jurisdiction. Section 83 by-laws proposed by First Nations require ministerial approval, on the advice of the First Nations Tax Commission.

Resources [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

The FNTC is committed to providing First Nations with the resources needed to successfully implement and maintain their property tax systems. Please check this page regularly as new resources will continue to be added as they become available.

-Guides
-Information Booklets
-Webinars
-Posters/Infgraphics
-Presentations
-Research papers

Section 83 Indian Act Toolkit [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

First Nation tax authorities levy and collect taxes in the same manner as other local governments throughout Canada. First Nation tax systems base taxation on a property assessment, use market value assessment methods, use professional assessors, and set rates based on a budget. Procedures for assessment appeals and tax enforcement in First Nation tax systems are also similar to other local governments.

Fiscal Management Act Toolkit [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

Under the framework of the FMA, a First Nation creates its real property taxation system by making two laws: a First Nation Property Taxation Law and a First Nation Property Assessment Law. A First Nation must have both of these laws in place before it can levy and collect property taxes. The property assessment law establishes the property assessment system.

Sample Frameworks under First Nations Fiscal Management Act [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

More Information and Samples of Laws and By-laws.

First Nations Fiscal Management Act

Legislation
Regulations
Standards and Procedures
FNTC Policies
Sample Laws

Indian Act s.83

Legislation
Memorandum Of Understanding
FNTC Policies
Sample By-laws

Home [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

In Canada, over 30% of First Nations have property tax powers and are responding to community needs and providing local services to thousands of property taxpayers. The First Nations Tax Commission (FNTC) is a shared-governance First Nation public institution that supports First Nation taxation under the First Nations Fiscal Management Act and under section 83 of the Indian Act.

Beyond Transfers: A New Fiscal Relationship [Tulo Centre of Indigenous Economics]

Publisher: 
First Nations Tax Commission
Year of publication: 
2018

The following videos are part of the #BeyondTransfers series and debuted at the 2018 National Meeting.

“Fiscal power allows us to do what works for us.” -Tulo Centre Chair, Chief Michael LeBourdais.

Fiscal power provides decision making power, financial security and autonomy as a government and community. When a community has fiscal power, they can contribute towards service jurisdictions such as education, health, land management and other local services. It’s the foundation of the jurisdiction based fiscal relationship.

Webinar: The Role of a Tax Administrator [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

Webinar: The Role of a Tax Administrator
5th Apr 2019 | by: FNTC

In this brief webinar, Instructor Deanna Honeyman reviews the role, responsibilities, relevant processes and available resources to tax administrators. Honeyman has worked with the Tzeachten First Nation, located in the Fraser Valley of B.C., for 10 years, currently serving as its Lands and Property Taxation Manager.

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