First Nations Self-Taxation

In 1988, section 83 of the Indian Act was amended to give First Nations the opportunity to create their own taxing authority on reserve lands. The enactment in 2005 of the First Nations Fiscal and Statistical Management Act further assisted with this through providing a framework for First Nation real property taxation on reserve and creation of the First Nation Tax Commission, First Nations Financial Management Board, the First Nations Finance Authority, and the First Nations Statistical Institute.

Information about the First Nations Tax Commission and the federal legislation governing First Nation self-taxation can be found on the First Nations Tax Commission website or you can call directly at 250 828-9857 or by email at

In 1991, the Government of British Columbia created the
Indian Self Government Enabling Act
to facilitate First Nations bands in the province in achieving self-taxation.

First Nations Self-Taxation
How to Apply
Home Owner Grant for Self-Taxing First Nations Bands
Frequently Asked Questions
Contact Us

To view a list of First Nations currently in self-taxation, please visit the First Nations Tax Commission website (opens in new window).