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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:

  1. Once the request has been received in the minister's office, an acknowledgement letter will be sent to the First Nations requesting self-taxation.
  2. 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.
  3. 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).
  4. The band must contract for local services such as sewer and water systems.
  5. 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.
  6. The band implements the required property tax administration.
  7. 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.
  8. The Taxation Certificate will be published in the B.C. Gazette.
  9. The final step is completed by the Property Taxation Branch by submitting a copy of the B.C. Gazette to the requestor.

     

  
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