How to Apply
To apply for self-taxation under the Indian Self Government Enabling Act, the First Nations band must make a request in writing to the Minister of Finance. Please send the letter to:
The Honourable Kevin Falcon
Minister of Finance
PO BOX 9065 STN PROV GOVT
VICTORIA BC V8W 9E2
Under the current legislation, there are certain steps that must be followed for a First Nations band to become self-taxing:
- Once the request has been received in the minister's office, an acknowledgement letter will be sent to the First Nations requesting self-taxation.
- A Taxation Certificate will be issued to the First Nations within 20 business days of receiving all information necessary to issue the certificate. A signed Taxation Certificate confirms the band is the legal taxation authority in their area.
- After the Taxation Certificate has been received, the band develops property assessment and taxation by-laws in consultation with the First Nations Tax Commission (opens in new window).
- The band must contract for local services such as sewer and water systems.
- The band notifies residents and taxpayers on the reserve that they have moved to self-taxation, and that the province or municipality has vacated taxation authority on the reserve.
- The band implements the required property tax administration.
- The Property Taxation Branch will notify:
- Ministry of Finance;
- Regional District and/or Municipality;
- BC Assessment;
- First Nations Tax Commission;
- Indian and Northern Affairs Canada;
- Union of British Columbia Municipalities;
- Assessor or Deputy Assessor for the area the band is located in; and
- B.C. Gazette.
- The Taxation Certificate will be published in the B.C. Gazette.
- The final step is completed by the Property Taxation Branch by submitting a copy of the B.C. Gazette to the requestor.