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