First Nations Property Taxation
This website provides information for First Nations wanting to implement real property taxation on reserve lands. For information regarding real property taxation on treaty lands, please refer to the Ministry of Aboriginal Relations and Reconciliation website.
Real property taxation on reserve lands by First Nations is made possible under federal legislation. A First Nation can choose between the First Nations Fiscal and Statistical Management Act (FSMA) or the Indian Act, depending on which legislation best meets its needs.
The First Nations Tax Commission, which is a First Nation public institution, supports First Nation taxation under the FSMA and Indian Act. Please refer to the commission's website (www.fntc.ca) to learn more about the federal legislation and First Nations property taxation.
The provincial Indian Self Government Enabling Act assists First Nations in implementing real property taxation on reserve lands by providing two taxation models under which the province may vacate all or some of its taxing authority over non-member occupiers of reserve lands.
- Independent taxation provides for the province to fully vacate its taxing authority over non-member occupiers of reserve lands so that the First Nation can tax on its own.
How to give notice
Concurrent taxation provides for the continuation of provincial taxation of non-member occupiers of reserve lands at a reduced level to accommodate the First Nation taxes.
How to give notice
Grants in Place of Home Owner Grant Act Benefits
First Nations that implement independent taxation and provide their own home owner grant program as part of that implementation may qualify under the Indian Self Government Enabling Act for annual grants in place of the benefits payable under the Home Owner Grant Act.
How to apply
The Ministry of Finance Property Taxation Branch is responsible for administering the Indian Self Government Enabling Act. Please contact the branch if you have any questions.