Part One - Governance Toolkit (PDF)

TABLE OF CONTENTS

PART ONE – THE GOVERNANCE REPORT

PART TWO – THE GOVERNANCE SELF-ASSESSMENT

PART THREE – GUIDE TO COMMUNITY ENGAGEMENT

Download Chapter (PDF)

3.29 Taxation

3.29.1. Background
3.29 .2. Indian Act Governance
3.29 .3. Sectoral Governance Initiatives
3.29 .4. Comprehensive Governance Arrangements
3.29 .4.1. Comprehensive Governance Arrangement – Comparative Charts
3.29 .5. BC First Nations’ Laws/By-laws in Force and Other Activities
3.29 .6. Resources

3.29.1. Background

The ability to raise revenue through taxation is an integral power for any government and one of the most important building blocks of our Nation building or rebuilding. No exercise of self-determination or self-government by our Nations will be taken seriously unless our powers of taxation are recognized and exercised. At the same time, for many of our Nations, taxation is also one of the most challenging and complex areas to be addressed.

In the past, our Nations had mechanisms to redistribute wealth and to look after citizens, by sharing food and other resources among the group. These were forms of “taxation.” Today, all governments require revenue to redistribute wealth and to provide programs and services to citizens as well as to manage or “govern” the society and to protect that society. There are now many forms of taxation, which is the commonest way governments generate revenues to pay for all aspects of governance, including the exercise of jurisdictions. This subject matter is linked to all other subject matters. Specifically it is linked to Section 3.11 - Financial Administration and its importance is also discussed in Section 4 - Financing First Nations’ Governance.

Division of Powers: In Canada, the federal government has virtually unlimited revenue raising power under section 91(3) of the Constitution Act, 1867 and can raise money by any mode or system of taxation. This includes all “direct” and “indirect” taxes. At the time of confederation the federal government had the responsibility for all the high cost programs, most notably defence and the building of railways. The provinces were given far less revenue raising powers as it was believed that they had adequate sources of revenue. In 1867 the major areas of provincial government spending today were generally not funded by government (e.g., social assistance and heath care). Consequently, under section 92(2) of the Constitution Act, 1867, the provinces only have direct taxation powers within the province to raise revenues for provincial purposes. Under section 92A, a province may also make laws in relation to raising money by any mode of taxation on non-renewable natural resources and forestry resources and sites and facilities that generate electrical energy. A direct tax generally means a tax that is paid directly to the government by the persons on whom it is being imposed whereas an indirect tax is not. Federal and, provincial taxation powers (to the extent provinces have jurisdiction) are concurrent: that is, both can raise taxes from the same people, businesses, etc.

Governments closely guard and seek to protect their “tax-room” and their ability to raise taxes, but at the same time seek to avoid over-burdening taxpayers for political and economic reasons. There is only so much people can or are prepared to pay. The federal government also has an interest in harmonizing the tax systems in Canada for reasons of administrative efficiency in the collection of taxes by all governments with concurrent jurisdiction. In Canada, there are regional and local variations in the total amounts of tax collected by all jurisdictions both between provinces and within them. Provincial income tax levels vary, as do taxes raised by local government to provide local services. In setting tax policy, governments consider many issues, not least how much money the government needs to meet its legal and financial obligations as well as to carry out its policies and priorities. Tax policy is also politically tied to the ability and willingness of the taxpayer to pay. In Canada, not all citizens pay the same amount or rates of tax, depending on other factors (i.e., income levels, age, geographical location, services received, special exemptions, etc.).

Tax Exemptions: For our people and our Nation governments, exemptions from taxation under the Indian Act are part of any discussion of building or rebuilding our Nations. Under section 87 of the Indian Act, a person registered as an Indian is exempt from paying taxes to outside governments (Canada, provinces or local governments) on their real and personal property located on reserve. Personal property includes income and purchase transactions. Thus, there is in section 87 an exemption on income and sales taxes in relation to such earnings or transactions on reserve. Generally, the section 87 exemption does not apply to off reserve transactions or earnings unless these meet the legal tests the courts have established to “connect” such income or transactions to a reserve. While not applying in BC, some provinces such as Ontario do not collect sales tax from Indians residing on reserve even if the purchase is made off reserve. This is a matter of policy. Unless the “connecting factors to a reserve” test is met, First Nation peoples in BC who generate income off reserve pay all taxes to all orders of government on the same basis and in the same way as other persons.

The Canada Revenue Agency (CRA) established guidelines in June 1994 to deal with the section 87 exemptions and while the CRA continues to recognize the guidelines, its support for them appears to be narrowing. In recent years, the scope and extent of the income considered exempt under the Indian Act has come under increased scrutiny by the CRA. There have been a series of court decisions taking a narrower interpretation of the section 87 exemptions, thus in effect limiting the extent of their application (e.g., Argol Recalma v. Her Majesty the Queen (98 DTC 6238)(F.C.A.), Southwind v. Canada (98 DTC 6084)(F.C.A.) and Shilling v. Canada (2006 FCA 254)).

Emerging First Nation Tax Powers: The tax-generation powers of First Nations is an emerging area. Presumably First Nation governments have the inherent right to collect tax or exempt their citizens or others subject to the First Nation’s jurisdiction from taxation in accordance with the rules set out in, or through, the institutions of the First Nation’s government. The power to tax as an aspect of the inherent right of self-government has not been tested directly in court. Under the Indian Act, there are some powers for a “band” government to raise revenues from both citizens and non-citizens, including taxation powers (section 83 - property taxes and additional power to “raise revenue from band members for projects”) as discussed below. These limited powers are not subject to section 87 and citizens are not automatically shielded from taxes levied by their own governments. Apart from property taxes, which most First Nations do not levy on their own citizens, we are not aware of any First Nation using the broader revenue-generating powers under section 83. Today, there are now a number of sectoral governance initiatives developed by First Nations to enable the raising of revenue through taxation of both non- citizens living on or conducting businesses on their lands as well as their own citizens. These are discussed below. In addition, all the modern treaty arrangements provide jurisdiction over taxation of citizens and the authority under tax agreements to raise taxes from non-citizens.

In approaching the complex issue of taxation, First Nations will face a number of challenging issues related to the current exemptions under the Indian Act and the necessity to raise revenues to support Nation building or rebuilding. These are perhaps among the hardest issues First Nations will face in moving beyond the Indian Act. First Nations view the exemption from taxation of our peoples and our lands by outside governments as a constitutionally protected Aboriginal right reflecting the historical relationship between the Crown and our Nations. Canada and the provinces do not see it this way. Canada in particular views the tax exemptions under the Indian Act as only a statutory provision put in place to protect the assets of First Nations people during the colonial period of expansion, a paternalistic protection of the “Indian.” More recent court decisions showing a reluctance by the court to provide section 87 Indian Act tax in cases where the Indian is seen as participating in the “commercial mainstream” (unless the connecting factors are unassailable), buy into this unduly restrictive view of the section 87 tax exemption. The full extent of the exemption and whether it can be established as an Aboriginal right have, in addition to the right of Nations to raise their own revenues, yet to be determined by a court. Regardless of the legal positions of the Crown and First Nations with respect to the exemption rights of our peoples from taxation by outside governments and the right of our governments to raise taxes, these issues must be addressed and resolved as First Nations move to re-establish institutions of government and implement broad jurisdictional authorities that will need to be paid for.

Negotiating Tax Powers: For the purposes of negotiating governance beyond the Indian Act, the federal Department of Finance Canada has a key role to play and takes the lead in developing and influencing policy and developing federal negotiating mandates in collaboration with INAC. During the 1990s, Finance Canada established an Aboriginal Policy Section and undertook considerable policy work on advancing First Nations’ ability to raise revenues from taxation. In 1993 the Finance Canada released a policy statement on First Nation taxation that provided a framework for the expansion of First Nations taxation authority and/or jurisdiction and that also considered the section 87 tax exemptions. At that time, Finance Canada did not appear overly concerned with the policy implications of maintaining the tax exemption under the Indian Act and were more focused on the revenue-raising powers of First Nations. This has changed in recent years and today Finance Canada’s approach to First Nations’ taxation issues appears more focused on ending the section 87 tax exemptions in the context of seeking harmonization of tax systems across Canada.

The tax exemption is seen by Finance Canada as a tax anomaly in Canada that needs to be removed as it argues creates an imbalance in the overall tax system, creating on-reserve advantages, including in some cases business advantages, for First Nations. Finance Canada thus wants First Nations to agree explicitly to end the section 87 tax exemptions before it will recognize a First Nation’s broader authority/jurisdiction to tax its own people or the authority under federal tax room to tax non- citizens. This is made a precondition for settling land claims through modern treaty making. Finance assumes that if a First Nation exercises expanded tax jurisdiction or authority, it will continue the exemptions for its own people and raise revenues only from non- citizens or their businesses. First Nations take the view that is their prerogative as governments to set tax policy. This includes determining who pays taxes, rates and appropriate exemptions, matters that other governments decide in exercising their tax jurisdiction.

Canada and BC also do not view taxation as being an exclusive First Nations jurisdiction. As with federal and provincial taxation powers, they believe taxation powers on reserve and over First Nations peoples should be held concurrently, that is, by the federal, provincial and First Nation governments (to the extent First Nations authority and/or jurisdiction is recognized through agreements). With concurrent jurisdiction, if the First Nation doesn’t take up the tax room available under its agreements, then Canada and/or BC would step in using their concurrent jurisdiction.

Within their respective policy frameworks, Finance Canada and BC are both prepared to recognize a First Nation’s jurisdiction over direct taxation of its own citizens and the authority under the applicable federal or provincial jurisdiction to raise revenues from non- citizens. In this approach, neither the federal nor provincial governments have diminished their jurisdiction to raise taxes from all persons, but they are prepared to provide some tax room within this jurisdiction to First Nations under tax agreements. Before either government will recognize a First Nation’s jurisdiction over its own people or vacate tax room over other persons, the First Nation must agree it will levy taxes at comparable rates on its own people. All the modern taxation arrangements moving beyond the Indian Act follow this approach, with the exception of the sectoral governance initiative over local revenue-raising powers under the First Nations’ Fiscal and Statistical Management Act and the two non-treaty self-government agreements (Sechelt and Westbank).

Given Finance Canada’s central role in taxation matters, INAC plays a minimal part in negotiations with First Nations in this area. This subject matter, however, should be considered in relation to the other revenue-generating jurisdictions that contribute to the First Nation’s potential gross revenues. These include collection of fees and charges that are not taxes in the exercise of jurisdictions relating to licensing, regulation and operation of businesses, land management and natural resource development, and transfers from other governments (covered under Section 4 - Financing First Nations’ Governance). The impact of INAC’s approach to offset federal transfers based on revenue generated by the First Nation government or its “capacity” to raise revenue should also be considered. Revenues generated by the First Nation are considered by Canada as “Own Source Revenues” (OSR) and Canada has developed a policy on how OSR feeds into the calculation and negotiation of funding arrangements. OSR considerations are more fully discussed in the chapter on financial arrangements. On this note, it is important to distinguish between what is and what is not a tax and what is tax capacity.

Taxes, as opposed to fees and charges, are often levied for general purposes, and as such the government has greater discretion on how to spend them. Fees and charges are almost always collected to pay for particular service or cost to the person paying the fee or charge. In looking at the revenue-raising capacity of a government, economists typically look at the taxation capacity of the government in terms of the ability of that government to raise taxes at levels comparable to other governments providing comparable programs and services. The capacity of First Nations to raise taxes, combined with the ability to levy fees and charges and raise other revenues, will be considered by Canada in negotiating financial transfer agreements with your First Nation. This can result in the Financial Transfer Agreement amounts being reduced by OSR offsets for the taxes or other revenues collected by the First Nation to run its government or provide programs or services under its own jurisdiction. Consequently, our Nations should guard against unintended “downloading” of financial responsibility on to them in cases where the federal and/or provincial government has ongoing jurisdictional and legal responsibility. The current federal policy for providing financial assistance to First Nations to implement governance assumes that the starting point for determining the cost of running a First Nation government (both its institutions and programs and services) is the amount of the federal transfer and that all other sources of revenue can be deducted from that transfer. This is unrealistic, as it ignores the true cost of running a First Nation government and the ways in which a First Nation is already directly or indirectly contributing to the cost of its government. These issues are more fully considered in Section 4 - Financing First Nations’ Governance.

When considering what tax powers your Nations’ government may need, there are many different types of taxes that could be levied (property, income – both personal and corporate –, consumption, business, etc.). Our Nations will primarily be looking at direct tax jurisdiction rather than indirect taxation, which at this point Canada will not recognize as a First Nation jurisdiction. The general approach taken in comprehensive governance arrangements is to provide for broad First Nation (direct) taxation jurisdiction over citizens and to leave open the door for future tax agreements with Canada and BC with respect to authorities to raise revenues over non-citizens. There are also a number of sectoral or comprehensive governance initiatives addressing particular types of taxation. These are identified below.

Consumption Taxes: Consumption tax is tax on spending on goods and services. The tax base of such a tax is the money spent on consumption. Examples of consumption taxes include “sales tax” or a “value-added” tax. A sales tax is charged when a product or service is purchased and is added to the posted price of that product or service. Sales taxes are levied by Canada (the Goods and Services Tax (GST)) and the provinces (Provincial Sales Tax (PST)) or jointly as a Harmonized Sales Tax (HST). Some First Nations now collect sales taxes in place of the federal Goods and Services Tax (GST) (under the First Nations Goods and Services Tax Act/Budget Implementation Act discussed below). A government normally has significant discretion on how to use revenues raised from consumption taxes.

Income Taxes: Income taxes are charged on individuals and corporations and are levied by both provincial and federal governments. First Nations with modern treaties have the jurisdiction to collect this tax from their citizens concurrently with the federal and provincial governments, and over non-citizens in accordance with tax agreements, in terms of which Canada and BC vacate tax room in favour of the Nation. A government normally has significant discretion on how to use revenues raised from income taxes.

Property Taxation: Property taxes are collected to provide local services, typically by local governments under provincial jurisdiction. In BC, the province or local governments have been collecting property taxes from reserve lands from non-citizens where lands have been leased and there is an interest that can be registered. Considerable sums of money have been raised from on-reserve leaseholders without hard services being provided to the reserves. Until a First Nation has established its own taxation system under section 83 of the Indian Act or under the First Nations Fiscal and Statistical Management Act or some other arrangement (i.e., a modern treaty), this remains the case. A local government normally has less discretion on how to use revenues raised from property taxation than consumption and income taxes.

BC First Nations have been leaders in developing property taxation on reserve and most First Nation in BC with significant leaseholders on their lands do now collect the property tax from them, and the province vacates the field in accordance with the somewhat misleading entitled Indian Self-Government Enabling Act (R.S.B.C. 1996, c. 219). First Nations in BC currently raise approximately $40 million a year in property taxes. However, the gross amount is a bit misleading as most of these taxes are collected by a handful of First Nations, reflecting the scale of economic development on their reserve lands. Nevertheless, property taxation has become a key source of revenue for many First Nations that are developing a local economy. Canada does not provide support through its funding arrangements for services on leased lands and to non-citizens. Consequently, a Nation willing and able to develop its lands will need to collect property taxes in order to provide local services to those leasing its lands. If the First Nation develops those lands without collecting property taxes, the province will do so, without an assurance that any of the money collected will be spent on reserve to provide both hard and soft services.

It is particularly important to consider collection of property tax in conjunction with the issue of licensing, regulation and operation of business; land management; and public works, and to understand the relationship between the different revenue-raising powers. This is to avoid legal and political confusion between the power to raise revenues through property taxation and the raising of revenues through fees and charges, for example fees or charges for the provision of other local services, such as water and wastewater fees as well as development cost charges (sometimes call off-site levies).

Tax Treatment of First Nation Government: An additional question is the taxation treatment of the First Nation’s government itself. In Canada, the Constitution Act, 1867 provides broad exemption to the Crown from all forms of taxation (both federal and provincial). This means the federal government cannot tax the provinces and vice versa, including all Crown corporations and related entities. These exemptions shield the Crown from First Nations taxation as well. However, the Crown does in certain circumstances pay grants in lieu of taxes to taxing authorities (i.e., some local governments receive grants in lieu of property taxes from Canada).

First Nation governments do not currently enjoy such a broad and legally enforceable exemption as that enjoyed by the Crown under the Constitution, notwithstanding the statutory exemption for “bands” under section 87 of the Indian Act. We still do not know how the courts will interpret First Nation government tax immunity or exemption in the context of Aboriginal rights. Another recognition of a tax exemption for First Nation governments exists under section 149 (1) (c) of the Income Tax Act, (R.S.C. 1985, c. 1 (5^th Supp.)) when a First Nation (whether governing under the Indian Act or not) can meet the test of a “public body performing the function of a government” or is deemed to be a “municipality” under section 149 (1) (d) or 149 (1.1) of the Income Tax Act. However, those exemptions have many criteria that do not always fit a First Nation government’s circumstances. Consequently, the tax treatment of First Nation government and appropriate exemptions must be considered in any arrangements for moving beyond the Indian Act. This includes the tax treatment of the government itself, its associated entities such as boards, commissions and tribunals, as well as any corporations controlled by First Nation government or other business structures, including limited partnerships and related trusts. Taxation law is a specialized field and companies and individuals spend much time and money planning their affairs to minimize their tax liability.

Under the Indian Act, the “band” Council and governance structures are exempt from taxation by virtue of section 87 of the Indian Act. In moving beyond the Indian Act, the First Nation will need to consider the tax implications under any new arrangements. All the self-government arrangements within or outside modern treaties address the tax treatment of the institutions of First Nations’ government. This can be accomplished by using the exemption for local governments in section 149 (1)(c) and (d) and (1.1) in the Income Tax Act or any future amendment to that Act which might clarify how the exemption applies to First Nation governments. As section 87 is limited to property “situated on a reserve,” it may not be broad enough in all situations, so it is useful to consider language that specifically refers to the First Nation as a “public body performing the function of a government” in agreements.

Taxation and Representation: While there is no direct correlation between the right to representation and the responsibility to pay taxes, this is nevertheless a politically sensitive issue. People do not like to pay taxes to governments they have no way of controlling. However, there are many examples of individuals being subject to taxes by a governing body over which they have no control: that is, they do not elect the governing body or cannot participate in decision-making. In any discussion of First Nations’ exercise of taxation authority, whether under the Indian Act or comprehensive governance arrangements or other arrangements, questions of taxation and representation will inevitably be raised. This is because our Nations are unlikely to open up their citizenship to any resident living on their reserves or settlement lands and allow these individuals to vote for their central governing body and their core institutions of governance. In fact, this is the case with all of our governments along the governance continuum. How the interests of non-citizens will be considered when issues are decided by the governing body that significantly or directly affect them needs to be addressed. This issue is perhaps most evident when it comes to raising revenues through taxation. Mechanisms have been developed under the Indian Act and the Fiscal and Statistical Management Act with respect to property taxation. Mechanisms have also been included in comprehensive governance arrangements to provide for taxpayer input in addition to or as an aspect of general provisions respecting non-citizens.

3.29.2. Indian Act Governance

Section 83 of the Indian Act establishes that the Nation has the power to levy property taxes on any interest in reserve lands (including lands designated for leasing). First Nations wishing to levy property taxes under section 83 must establish their property taxation system by passing property taxation and assessment by-laws, as well as by-laws dealing with the setting of annual tax rates and the expenditure of property tax revenue. These by-laws come into force and effect once approved by the Minister. To assist the Minister in this task, the Minster has entered into a memorandum of understanding with the First Nations Tax Commission (FNTC), which first reviews a First Nation’s by-laws made under section 83 and recommends approval or rejection. The process for section 83 by-laws is different from section 81 by-laws, in that there is a positive requirement for the Minister to approve as opposed to having the power to disallow a by-law under section 81 within 40 days of receiving it.

The FNTC has well-established policies and procedures for the making of by-laws under section 83 and for how it considers them. The latter steps are for the most part the same as for reviewing a law made under the First Nations Fiscal and Statistical Management Act (FSMA) discussed below under sectoral arrangements. The FSMA is an alternative to the Indian Act, allowing First Nations to raise local revenues including property taxes, and is overseen by the FNTC. The FNTC was itself established under the FSMA. Sample section 83 by-laws specifically for BC can be found on the FNTC website, along with other helpful information. These include: Property Assessment and Taxation By-law; Property Assessment By-law; Property Taxation By-law; Annual Tax Rates By-law; Annual Expenditure By-law, and Financial Administration By-law. The sample by-laws have been prepared to comply with the Indian Act as well as FNTC policy to ensure an effective, fair and equitable property taxation system. The sample by-laws continue the practice established by the Indian Taxation Advisory Board, FNTC’s precursor, to help reduce the time and costs associated with the legal drafting, review and approval of by-laws.

When the FSMA was originally developed, it was as a replacement of section 83 of the Indian Act and to provide a more robust and comprehensive system of property taxation. However, this did not transpire for political reasons. Consequently, section 83 remains in force and effect and operates as a parallel system for property taxation for First Nations that are structured and governed under the Indian Act. First Nations wishing to exercise property tax jurisdiction has the option to choose between section 83 of the Indian Act or the FSMA, but they cannot use both. A First Nation will need to consider the pros and cons of both options. This matter is discussed below.

3.29.3. Sectoral Governance Initiatives

Property Taxation/Business Taxes - First Nations Fiscal and Statistical Management Act: The FSMA provides an alternative to the Indian Act for First Nations that wish to collect property and other taxes on reserve lands. The Act provides the First Nation with the legal authority to make local revenue laws, “respecting the taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve land” (section 5(1)(a)). This includes the power to: impose property taxes for the provision of services; tax business activities; and impose development cost charges. While strictly speaking development cost charges are defined for the purposes of the Act as “taxes”, practically and from an administrative perspective they are normally treated as a “charge” or “fee”.

The FSMA also creates the First Nations Tax Commission (FNTC), which assists in the implementation of First Nation local revenue-raising powers and in balancing those powers with the interests of ratepayers who generally do not participate in the governing institutions of the First Nation but are subject to tax. The FNTC has the authority to review local First Nation revenue laws and to establish standards respecting their form and content. Local revenue laws (including borrowing and expenditure laws) involving property tax must be approved by the FNTC under the FSMA before they have legal effect. FNTC also has the power to address taxpayer complaints and order remedial action and in an extreme case where remedy is not followed order the Financial Management Board (FMB) to intervene.

The standards established by the FNTC, together with the FSMA and its associated regulations, form the regulatory framework for First Nation taxation under the FSMA and should be reviewed if your Nation is considering raising local revenues under this framework. The FNTC standards and their procedures can be found on their website and include standards for:

As with Indian Act section 83 by-laws, the FNTC website includes copies of template laws and lots of useful information on establishing and running a property taxation system as well as information on the evolving exercise of other local revenue-raising authorities. In addition, the FNTC has published the First Nations Real Property Taxation Guide, which provides general information regarding First Nations property taxation. In BC, 45 First Nations have made local revenue laws under FSMA and 10 are developing laws but not yet collecting. First Nations coming under the FSMA are raising approximately $27 million per year. The following is a checklist for developing a property taxation system under the FSMA (in addition to any community process your First Nation may have adopted).

Checklist:

First Nation indicates its intention to come under the FSMA and requests that they be added to the schedules to the Act. Resolution forwarded to the FNTC and the Minister.

a) Where a First Nation already has a property taxation system under section 83 of the Indian Act, the First Nation reviews its property taxation and assessment by-laws (and other by-laws if applicable) to ensure they are consistent with the FSMA and the regulations made under it.

b) Where the First Nation does not currently collect property taxes, the First Nation develops its required local revenue laws (taxation and assessment laws) and submits them to FNTC for initial review.
Notification of the proposed law is published in accordance with the FSMA and representations on the proposed law are solicited. Where a First Nation is instituting property taxation for the first time (whether under the Indian Act or FSMA), the First Nation notifies the province of British Columbia that it is intending to do so and under what section of the BC Indian Self-Government Enabling Act its taxation will fall. When all conditions of this Act have been met, the province will issue a certificate indicating it agrees to vacate the taxation field when the First Nation moves into the field. Where required, the First Nation seeks to enter into local service agreement with adjacent local government, in particular where the local government currently collects property taxes from the reserve.
Subject to any revision required following the period where persons can make representations on the proposed law (consultation), the law is finalized and enacted by the governing body in accordance with whatever procedures the First Nation uses to make laws.
A copy of the law enacted is sent to FNTC and any comments received during the notice period.
The FNTC reviews the laws and notifies the First Nation of the decision of the Commission.
First Nation establishes the administrative systems to support the enforcement of its taxation laws and enters into any agreements as e required (local service agreements, agreement with BC Assessment, etc.)

FNTC, subject to available resources, has grants available from time-to-time to assist First Nations in developing their property taxation systems and laws, including transitioning their system of property taxation from the Indian Act to the FSMA.

Consumption Taxes - First Nations Goods and Services Tax Act (FNGST) /Budget Implementation Act

In 2006, the Federal Budget Implementation Act 2006, (S.B.C. 2006, c. 4) established tax room for First Nations to collect a point-of-sale consumption tax referred to as the First Nation Tax (FNT)(Part 4, ss. 91-97) equivalent to the GST on fuel, alcohol and tobacco products sold on reserve. The FNT initiative was again led by BC First Nations. The legislation provided that a First Nation could choose to be scheduled under the Act, would pass its own law authorizing the collection of the tax and the administrative arrangements with Canada and would then enter into an agreement with Finance Canada to facilitate the collection of the tax by CRA. Under the terms of the tax administration agreement, the FNT is collected and administered free of charge by CRA, which acts as an agent of the taxing First Nation. The amount of taxes to be collected would be estimated and paid to the First Nation and then reconciled at year’s end with the amount actually collected. The auditor general provides a report to the First Nation on the amounts collected and their accuracy. One of the stipulations of the initiative is that s.87 of the Indian Act does not apply and tax is collected from all persons.

With the exception of those First Nations that were scheduled under the Budget Implementation Act and remain under this Act, this initiative has now been superseded by the First Nations Goods and Services Tax Act. This initiative extends the First Nation’s Tax, referred to as the First Nations Goods and Services Tax (FNGST), over all products and services purchased on reserve and provides a different formula for calculating the First Nation’s share of the tax room (i.e., it is not based solely on “point-of-sale” but rather overall consumption modeling). As with the FNT, participating First Nations apply the FNGST through their own tax law, as authorized by the federal First Nations Goods and Services Act, and through a tax administration agreement with the government of Canada. First Nations can expend FNT or FNGST revenues on programs and services of their choosing. The FNGST is also available to self-governing First Nations as well as to Indian “bands” that continue to operate primarily under the Indian Act.

FNGST is fully harmonized with the federal GST and it effectively replaces the GST. This means the FNGST has to apply at the same rate as the GST and to the same range of goods and services and is administered in exactly the same way as the GST. Goods and services that are not subject to the GST (such as basic groceries and residential rents) are not subject to FNGST.

In contrast to the FNT, where all the revenues collected are kept by the First Nation, there are limits on the amount of FNGST that can be kept by First Nation. While the federal government agrees to give up GST revenues in favour of the First Nation, the tax administration agreements include provisions to control the amount of GST revenue that Canada will give up in certain circumstances, specifically where non-citizens make up a large proportion of the Aboriginal government’s tax base. The formulas are complicated and take into account the size of the First Nation, it geographical location and the estimated consumption of its citizens and the size of the non-citizen population. For full details of the formulas used by Finance Canada (there is also a quick calculation and long calculation method for estimating revenues), it is recommended you contact Finance Canada to determine the financial impact on your community should you implement this tax.

CHECKLIST

First Nation requests to be scheduled under the First Nation Goods and Services Tax Act.
First Nation enters into collection agreement with Finance Canada under which Canada collects the GST on behalf of the First Nation and remits it to them periodically.
First Nation enacts FNT taxation law.
First Nation and Canada calculate estimated tax to be collected for the First Nation.
Canada pays the First Nation in accordance with the collection agreement and the estimate.
Actual amount collected is reconciled with the estimate paid and accounted for in subsequent tax years.

In implementing the FNGST, retailers and service providers on your First Nation’s land will need to be advised of the changes, so that they properly collect and record the FNGST and remit the correct forms to CRA. As more First Nations implement consumption taxes, there will be increased experience within CRA and First Nations in educating retailers and service providers. There are eight First Nations in BC implementing consumption taxes.

Income Taxes: There are no sectoral governance initiatives addressing the collection of income taxes.

3.29.4. Comprehensive Governance Arrangements

The following describes the treatment of taxation under the various BC comprehensive governance arrangements. However, it should be noted that in many respects the most advanced aboriginal taxation systems have been established in the Yukon and the reader is encouraged to consider those arrangements as well.

All the comprehensive governance arrangements in BC address taxation to some degree, but not always uniformly. All treaty arrangements provide the First Nation government with broad taxation powers over its citizens. These powers are held concurrently with the federal and provincial governments. The treaty arrangements also provide that the Nation may enter into tax agreements with the federal and/or provincial government with respect to the taxation of non-citizens. Through tax agreements, the Nation is able to collect taxes from non-citizens as well as ensure that the federal and provincial governments back out of tax room with respect to their citizens. Since all the comprehensive governance arrangements under treaties are very recent, there is limited experience in BC with tax agreements other than with the Nisga’a Nation. These tax agreements are tied to the tax treatment of citizens: exemptions under the Indian Act are phased out after eight years for transaction taxes and 12 years for other taxes.

The Westbank and Sechelt self-government arrangements are different from modern treaty arrangements. The Sechelt agreement provides for direct powers over property taxes in respect of both members (citizens) and non-members. There are no other taxation powers set out in the Sechelt Indian Band Self-Government Act, although presumably, since Sechelt has legal status and capacity, it could enter into tax agreements with Canada or the province with respect to other taxes if it so chose and the other government(s) agreed.

The Westbank self-government agreement provides no explicit power of direct taxation for Westbank over its citizens, again in contrast to First Nation taxation powers under the BC treaty agreements. However, Westbank can negotiate tax agreements with Canada to obtain direct taxation powers over all residents on Westbank Lands, and, indeed, has such an agreement for a point of sale consumption taxes. Westbank collects the First Nation Tax under the federal Budget Implementation Act 2006.

Property Taxation: The exercise of property taxation powers under treaty agreements requires the consent of the province with respect to non-citizens. Tsawwassen First Nation has enacted a Property Taxation Act (Tsawwassen) and entered into a Tax Coordination Agreement with the province. Tsawwassen collects property taxes from non-members and the province vacates the field in accordance with this agreement. Jurisdiction for property assessments is exercised by the province through the BC Assessment Authority. There is no specific reference to property taxation in the Maa-nulth agreement. The Nisga’a Nation has also begun to collect property taxes following the expiration of the Indian Act exemptions after 12 years. This is also accomplished through a taxation agreement with the province to ensure that the tax room is available to the Nisga’a.

For non-treaty self-governing arrangements, the two examples are Sechelt and Westbank First Nation. Authority for Westbank to raise property taxes remains under section 83 the Indian Act or in the future under the First Nations Fiscal and Statistical Management Act. In order to come under the FSMA, a regulation made under the Westbank Self-Government Act would need to be made by Canada. For Sechelt, the self-government arrangements that provide the First Nation with the authority to collect taxes are under the federal Sechelt Act. Under the Sechelt Constitution, this power is exercised by Sechelt through the Sechelt Indian Government District (SIGD) Council, which is the Sechelt Indian Band Council acting in its capacity as the governing council of the SIGD, recognized under provincial legislation as a local government. This entitles Sechelt, acting through the SIGD, to derive the benefits available to local governments under provincial legislation. SIGD, therefore, has the benefit of the provincial property taxation system.

Income Taxes: The modern treaty arrangements in BC provide taxation jurisdiction over citizens, which includes the power to raise income taxes. The only First Nation in BC currently collecting income taxes are the Nisga’a, who have entered into a tax coordination agreement with the province that sets out the tax-sharing arrangements between the governments. In these arrangements, the Nisga’a keep all income taxes collected from their citizens and also a share of taxes collected from non-citizens living on their lands. Similar arrangements are contemplated for other treaty First Nations. There are no such income tax agreements in the non-treaty based comprehensive governance arrangements. In looking at how First Nations are implementing their income tax systems, it is useful to look to the Yukon, where these systems have been up and running for some time. Under the Yukon tax arrangements, First Nations keep 95% of the taxes from persons residing on the First Nations’ lands and the territorial taxation system has been designed to accommodate First Nations taxation.

Taxation Treatment of First Nation Government/Assets: Westbank government receives the same tax exemption as municipalities in the Income Tax Act, and the same applies to Westbank-owned government corporations performing public services. This type of exemption is described in the Westbank Self-Government Agreement, Part XXVII, section 258(a).

Taxation Treatment of Citizens: A significant difference between the Westbank and Sechelt arrangements and modern treaty arrangements is that section 87 of the Indian Act dealing with exemption from taxation by other governments continues to apply in the former cases. In the treaty agreements, section 87 of the Indian Act no longer applies with respect to federal and provincial transaction taxes and other taxes (income, capital gains, etc.) after eight and 12 years respectively. The Nisga’a agreement includes a “most favoured Nation” clause (Chapter 16 s. 17), which provides that if another First Nation gets a better arrangement with respect to tax exemption than the Nisga’a within 20 years, then that arrangement will apply to the Nisga’a. No such provision is found in the Tsawwassen and Maa-nulth treaty agreements.

3.29.4.1. – Comprehensive Governance Arrangement - Comparative Charts

	General Jurisdiction:
Sechelt
Westbank	Canada and Westbank First Nation may negotiate Westbank First Nation direct taxation powers over persons on Westbank Lands. (Part XXVIII, s. 260)
Nisga’a	Nisga’a Lisims Government may make laws in respect to direct taxation of citizens. (Ch. 16, s. 1) Canada and British Columbia may negotiate Nisga’a direct taxation powers over persons other than Nisga’a citizens, on Nisga’a Lands. (Ch. 16, ss. 3-4)
Tsawwassen	Tsawwassen Government may make laws in respect to direct taxation of citizens. (Ch. 20, s. 1) Canada and British Columbia may negotiate Tsawwassen direct taxation powers over persons other than Tsawwassen citizens on Tsawwassen Lands. (Ch. 20, s. 4)
Maa-nulth	Maa-nulth Government law making authority in respect of direct taxation of citizens. (s. 19.1.1) Canada and British Columbia may negotiate Maa-nulth Government direct taxation powers over persons other than Maa-nulth citizens on Maa-nulth Lands. (s. 19.2.1)

	Property Taxation:
Sechelt	Sechelt may make laws in respect to property taxation for local purposes. (s. 14(1)(e)) Part III, Division (1) s.5 of the Sechelt Constitution includes assessment, collection and enforcement procedures and appeals and is subject to adoption of pertinent BC legislative provisions. Can be applied to non-Indians on reserve. Under the Sechelt Constitution these powers are exercised by Sechelt through the Sechelt Indian Government District (SIGD).
Westbank	Property taxation for local purposes under section 83 of Indian Act or the First Nations Fiscal and Statistical Management Act. (Part XXXI, s. 275)
Nisga’a	Nisga’a Lisims Government may make laws in respect to property taxation for local purposes of Nisga’a citizens. (Ch. 16, ss. 3-4)
Tsawwassen	Tsawwassen Government may make laws in respect to property taxation of citizens. (Ch. 20, s. 1)
Maa-nulth	Maa-nulth Governments may make laws in respect to property taxation of their citizens. (s. 19.1.1)

	Taxation Treatment of FN Government/Assets:
Sechelt	Section 87 exemption of the Indian Act is not affected by new governance arrangements and Sechelt Indian Band is tax exempt. Sechelt Council acting in that form would likely be exempt under the “public body performing function of government” provisions of the Income Tax Act. (s. 149(1)(c)) The SIGD Council would also be exempt under the municipality provisions of the Income Tax Act.
Westbank	Section 87 of the Indian Act still applies to Westbank. For taxation purposes, Westbank is a public body performing a function of government of Canada and receives a tax exemption under the Income Tax Act. (Part XXVII, s. 258)
Nisga’a	No capital taxation, including real property taxes and taxes on capital or wealth, in respect of the estate or interest of either the Nisga’a Nation or any Nisga’a Village in Nisga’a Lands on which there are no improvements or on which there is a designated improvement. (Ch. 16, s. 13)
Tsawwassen	Tsawwassen First Nation is not subject to capital taxation, including real property taxes and taxes on capital or wealth, in respect of the estate or interest of Tsawwassen First Nation in Tsawwassen Lands on which there are no improvements or on which there is a Designated Improvement. (Ch. 20, s. 7)
Maa-nulth	A Maa-nulth First Nation is not subject to capital taxation, including real property taxes and taxes on capital or wealth, in respect of the estate or interest of the Maa-nulth First Nation in its Maa-nulth First Nation Lands on which there are no improvements or on which there is a designated improvement. (s. 19.3.1)

	Taxation Treatment of Citizens:
Sechelt	Section 87 of the Indian Act continues to apply to Sechelt members who are registered Indians. Members remain exempt from taxes imposed by outside governments.
Westbank	Section 87 of the Indian Act continues to apply to Westbank members who are registered Indians. Members remain exempt from taxes imposed by outside governments. (Part XXXI, s.276 (f))
Nisga’a	Section 87 of the Indian Act has no application to Nisga’a citizens in respect to transaction taxes after the eighth anniversary of the effective date; and in respect of all other taxes after the twelfth anniversary of the effective date. (Ch. 16, s. 6)
Tsawwassen	Section 87 of the Indian Act has no application to Tsawwassen citizens in respect to transaction taxes after the eighth anniversary of the Effective Date and in respect of all other taxes after the twelfth anniversary of the Effective Date. (Ch. 20, s. 16)
Maa-nulth	Section 87 of the Indian Act has no application to Maa-nulth citizens in respect to transaction taxes after the eighth anniversary of the Effective Date and in respect of all other taxes. (s. 19.5.1)

3.29.5. BC First Nations’ Laws/By-laws in Force and Other Activities

Indian Act Governance

By-laws - Section 83(a) Taxation

In British Columbia there have been 87 First Nations that have passed a Property Assessment and Taxation By-law which includes amendments for rate adjustments, the following list shows the most recent assessment and annual rate by-laws:

PROPERTY ASSESSMENT

First Nation	By-law#	By-law Title	Description
?Akisq'nuk First Nation	-	AKIS QNUK FIRST NATION RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
?Akisq'nuk First Nation	1	TAXATION AND ASSESSMENT BY-LAWS	Columbia Lake Indian Band Taxation And Assessment By-laws
Adams Lake	-	ADAMS LAKE INDIAN BAND RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Adams Lake	-	TAXATION AND ASSESSMENT AMENDING BY-LAWS	These By-laws Replaced The Taxation And Assessment By-laws Which Were Approved By The Minister On July 30, 1993
Adams Lake	1993-1	ADAMS LAKE TAXATION AND ASSESSMENT BY-LAW	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Ashcroft	-	ASHCROFT INDIAN BAND PROPERTY RATES BY-LAW 2006	Being A By-law To Provide For Taxation For The 2006 Taxation Year.
Ashcroft	1993-1	ASHCROFT INDIAN BAND TAXATION AND ASSESSMENT BY-LAW	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Bonaparte	-	2004 RATES BY-LAW	-
Bonaparte	1993-3	BONAPARTE INDIAN BAND TAX RATES BY-LAW NO. 1, 1993	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including The Rights To Occupy, Possess Or Use Land In The Reserve
Boothroyd	1993-2	TAXATION AND ASSESSMENT BY-LAW NO. 1, 1993	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Boothroyd	-	BOOTHROYD INDIAN BAND RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Boston Bar First Nation	-	BOSTON BAR FIRST NATION 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Boston Bar First Nation	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	To Enact Independent Taxation Commencing In 2005 On Twelve Of The First Nation's Reserves
Burns Lake	-	BURNS LAKE INDIAN BAND 2009 RATES BY-LAW NO. 2009-02	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Burns Lake	1	PROPERTY TAXATION AND ASSESSMENT BY-LAW	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Campbell River	-	CAMPBELL RIVER FIRST NATION RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Campbell River	-	ASSESSMENT AND TAXATION BY-LAWS	To Provide For Taxation On The First Nation's Reserves
Chawathil	-	CHAWATHIL FIRST NATION TAX RATES BY-LAW 2008	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Chawathil	1994-1	TAXATION AND ASSESSMENT BY-LAWS	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Cheam	-	CHEAM FIRST NATION TAX RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Cheam	1	TAXATION AND ASSESSMENT BY-LAWS TAXATION	For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Chemainus First Nation	-	CHEMAINUS FIRST NATION PROPERTY ASSESSMENT AND TAXATION BY-LAW	This By-law Was Enacted To Impose Direct Taxation On Say-Ka-Quas Indian Reserve No. 10; Squaw-Hay-One Indian Reserve No. 11; Oyster Bay Indian Reserve No. 12; And Chemainus Indian Reserve No. 13.
Chemainus First Nation	-	CHEMAINUS FIRST NATIOAN 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Coldwater	-	COLDWATER INDIAN BAND 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Coldwater	-	PROPERTY TAXATION AND ASSESSMENT BY-LAWS	To Provide For Taxation On Coldwater Indian Reserve No. 1, Paul's Basin Indian Reserve No. 2 And Gwen Lake Indian Reserve No. 3
Cook's Ferry	1	TAXATION AND ASSESSMENT BY-LAWS	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Cook's Ferry	-	COOK'S FERRY INDIAN BAND 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Cowichan	1	PROPERTY ASSESSMENT AND TAXATION BY-LAW	A By-law To Provide For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Cowichan	-	COWICHAN INDIAN BAND ANNUAL PROPERTY TAX BUDGET 2010	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Cowichan	-	COWICHAN INDIAN BAND BY-LAW TO FIX TAX RATE FOR THE YEAR 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Fort Nelson First Nation	-	FORT NELSON FIRST NATION RATES BY-LAW 2009	Being A By-Law To Provide For Taxation For The 2009 Taxation Year.
Fort Nelson First Nation	-	RATES AND EXPENDITURE BY-LAWS	The First Nation Is Attempting To Tax Retroactively From 1994-2000
Fort Nelson First Nation	1993-1	PROPERTY TAXATION AND ASSESSMENT BY-LAWS FORT NELSON INDIAN BAND	A By-law For Taxation For Local Purposes Of Land, Or Interest In Land, In The Reserve, Including Rights To Occupy, Posses Or Use Land In The Reserve
Gitwangak	1	TAXATION AND ASSESSMENT BY-LAW	By-law To Provide For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Haisla Nation	-	HAISLA NATION (KITAMAAT FIRST NATION)	Being A By-law To Provide For Taxation On The Haisla Nation's Reserves. They Are: Kitamaat Reserve No. 1; Kitamaat Reserve No. 2; Walth Reserve No. 3; Tahla (Kildala) Reserve No. 4; Jugwees (Minette Bay) Reserve No. 5; Bees Reserve No. 6; Kitasa Reserve No. 7; Kuaste Indian Reserve (Mud Bay) (Kildala Arm No. 8; Kildala River (Thala) Reserve No. 10; Henderson's Ranch Reserve No. 11; Tosehka (Eagle Bay) Reserve No. 12; Giltoyees Reserve No. 13; Misgatlee Reserve No. 14; Wekellals Reserve No. 15; Kitlope Reserve No. 16; Kemano Reserve No. 17; Crab River (Crab Harbour) Reserve No. 18; Gander Island Reserve No. 14 And Ja We Yah's Reserve No. 99.
Haisla Nation	-	HAISLA NATION PROPERTY ASSESSMENT AND TAXATION AMENDMENT BY-LAW NO. 01-2007	The Amendments Are To Make The Wording In The Nation's Assessment And Taxation By-Law Identical To That Of The British Columbia Assessment Authority Act In Certain Provisions Regarding The Timing And Conduct Of The Assessments.
Kamloops	-	KAMLOOPS INDIAN BAND (SUN RIVERS) PROPERTY RATES BY-LAW 2007	Being A By-Law To Provide For Taxation On The Sun Rivers Reserve.
Kamloops	-	KAMLOOPS INDIAN BAND PROPERTY RATES BY-LAW 2007	Being A By-Law To Provide For Taxation On The Kamloops Indian Band Reserves.
Kamloops	-	KAMLOOPS PROPERTY TAXATION AND ASSESSMENT BY-LAWS	A By-law To Provide For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Kamloops	-	KAMLOOPS EXPENDITURE BY-LAW	The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Kanaka Bar	-	KANAKA BAR INDIAN BAND 2008 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Kanaka Bar	1992-1	TAXATION AND ASSESSMENT BY-LAWS	Kanaka Bar Indian Band - Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Kitsumkalum	-	ASSESSMENT AND TAXATION BY-LAW	Being A By-law To Enact Independent Band Taxation On The Whole Of Indian Reserve #1
Kwantlen First Nation	-	KWANTLEN FIRST NATION 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Kwantlen First Nation	-	ASSESSMENT AND TAXATION BY-LAW	Being A By-law To Impose Real Property Taxation On Reserves #1, #2, #3, #4, #5 And #6
Kwaw-kwaw-Apilt	-	KWAW KWAW APILT FIRST NATION RATES BY-LAW NO. 2008	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Kwaw-kwaw-Apilt	1991-1	TAXATION AND ASSESSMENT BY-LAWS	Kwaw Kwaw Apilt Taxation By-laws For The Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Leq' a: mel First Nation	-	LEQ'A:MEL FIRST NATION RATES BY-LAW NO. 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Leq' a: mel First Nation	1	LAKAHAHMEN TAXATION AND ASSESSMENT BY-LAWS	To Provide For Taxation On The Lakahahmen Indian Reserves Namely: Aylechootlook #5, Holachten #8, Lakahahmen #11, Lakeway #2, Papekwatchin #4, Skweam #10, Yalstrick Island #1 And Zaitscullachan #9
Lheidli T'enneh	-	LHEIDLI T''ENNEH BAND RATES BY-LAW NO. 2008 TX-01	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Lheidli T'enneh	1993-1	TAXATION AND ASSESSMENT BY-LAWS TAXATION	For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Little Shuswap Lake	-	LITTLE SHUSWAP INDIAN BAND BY-LAW 2010-T02	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Little Shuswap Lake	-	RESOLUTION AMENDMENT TO PROPERTY TAXATION BY-LAW PR-95-02	The Resolution Amends Sections 14(1)(C) Of The Band's Taxation By-Law To Specifically Provide An Assessment And Taxation Exemption For Property Used Or Occupied By The Band For Educational, Cultural, Religious, Health Or Community Purposes. These Amendments Are Required In Anticipation Of The Band Opening A Health Centre In Conjunction With Health Canada.
Little Shuswap Lake	-	TAXATION AND ASSESSMENT BY-LAWS	These By-laws Replaced The Previous By-laws Which Were Approved By The Minister On July 30, 1993
Lower Kootenay	-	LOWER KOOTENAY INDIAN BAND 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Lower Kootenay	1992-1	TAXATION AND ASSESSMENT TAXATION	For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Lower Nicola	-	LOWER NICOLA INDIAN BAND 2007 ANNUAL TAX RATES BY-LAW FOR THE TAXATION YEAR 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Lower Nicola	-	TAXATION AND ASSESSMENT TAXATION	For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Lower Similkameen	-	LOWER SIMILKAMEEN INDIAN BAND TAX RATES BY-LAW NO. 01.2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Lower Similkameen	-	PROPERTY TAXATION AND ASSESSMENT BY-LAWS	These By-laws Repealed The Original By-law Which Was Approved By The Minister On October 20, 1997
Matsqui	-	2005 TAX RATES BY-LAW	By-law Is An Annual Requirement Of First Nations' Taxation.
Matsqui	-	MATSQUI INDIAN BAND 2006 RATES BY-LAW NO. 2006-02	Being A By-law To Provide For Taxation For The 2006 Taxation Year.
McLeod Lake	-	MCLEOD LAKE INDIAN BAND TAXATION BY-LAW	-
Metlakatla	-	METLAKATAL FIRST NATION 2008 TAX RATES BY-LAW	Being A By-Law To Provide For Taxation Or The 2008 Taxation Year.
Metlakatla	-	ASSESSMENT AND TAXATION BY-LAW	Being A By-law To Implement Independent Band Taxation On The Wilnaskancaud I.R. No. 3
Moricetown	-	MORICETOWN FIRST NATION RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Moricetown	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	-
Mowachaht/Muchalaht	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	-
Musqueam	-	MUSQUEAM INDIAN BAND 2010 RATES BY-LAW NO. 2010-01	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Musqueam	-	MUSQUEAM INDIAN BAND ASSESSMENT SUPPLEMENTAL BY-LAW	The Band's Assessment By-law Is Amended To Establish That The Assessment Methods To Be Applied To The On-Reserve Residential Properties Will Be The Same As Those Abutting Residential Properties Located Off Reserve.
Musqueam	-	MUSQUEAM INDIAN BAND TAXATION SUPPLEMENTAL BY-LAW	Being A By-law To Amend The Band's Original Taxation By-law To Implement An Agreement-In-Principle Between The Band And Its Residential Taxpayers On Reserve #2. The Terms Of The Agreement, Which Are Incorporated Into The By-laws, Resolve A Longstanding Disagreement Between The Band And Its Leaseholders Regarding Tax Rates And The Method Of On-Reserve Assessments.
Musqueam	1991-1	TAXATION AND ASSESSMENT BY-LAWS	Musqueam Indian Band Taxation And Assessment By-laws For The Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Nadleh Whuten	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	Being A By-law For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve.
Nadleh Whuten	-	2004 RATES BY-LAW	-
Nak'azdli	1992-1	TAXATION AND ASSESSMENT BY-LAWS	Nak'azdli Indian Band Taxation And Assessment By-laws For The Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Nanoose First Nation	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	To Provide For Taxation On The Nanoose First Nation's Reserves
Neskonlith	-	NESKONLITH INDIAN BAND 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Neskonlith	1993-1	TAXATION AND ASSESSMENT BY-LAWS	Neskonlith Indian Band Taxation And Assessment By-Laws For The Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Nicomen	-	NICOMEN INDIAN BAND 2010 TAX RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Nicomen	1992-1	TAXATION AND ASSESSMENT BY-LAWS	Nicomen Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Okanagan	1	PROPERTY TAX BY-LAW	To Provide For The Collection Of Taxes Of Reserve
Osoyoos	-	OSOYOOS FIRST NATION TAX RATES BY-LAW NO. 001, 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Osoyoos	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Penticton	-	PENTICTION INDIAN BAND PROPERTY ASSESSMENT BY-LAW, 07-TX-01	Being A By-Law To Provide For Assessment Services On The Penticton Indian Reserves.
Penticton	-	PENTICTON INDIAN BAND PROPERTY TAXATION BY-LAW, 07-TX-02	Being A By-Law To Provide For Taxation On The Penticton Indian Band Reserves
Penticton	-	PENTICTON INDIAN BAND EXPENDITURE BY-LAW ANNUAL BUDGET 2010	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Taxation For The 2010 Taxation Year.
Popkum	-	POPKUM FIRST NATION PROPERTY ASESSMENT AND TAXATION BY-LAWS	To Provide For Taxation On Popkum Indian Reserve No. 1 And Popkum Indian Reserve No. 2.
Popkum	-	POPKUM FIRST NATION TAX RATES BY-LAW 2008	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Scowlitz	1-2009	SCOWLITZ FIRST NATION PROPERTY TAXATION AMENDMENT BY-LAW	Being A By-Law To Amending The Dates For The Payment Of Taxes For The 2009 Taxation Year.
Scowlitz	-	SCOWLITZ FIRST NATION TAX RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Seabird Island	-	SEABIRD ISLAND INDIAN BAND TAX RATES BY-LAW 2007-1	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Seabird Island	1993-1	TAXATION AND ASSESSMENT AMENDING BY-LAW	Seabird Island Indian Band Taxation And Assessment Amending By-law No. 1 (1993)
Shuswap	-	SHUSWAP INDIAN BAND 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Shuswap	1991-1	TAXATION AND ASSESSMENT BY-LAWS	Shuswap Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Shxw'ow'hamel First Nation	-	SHXW'OWHAMEL FIRST NATION BY-LAW 2007-01	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Shxw'ow'hamel First Nation	-	REAL PROPERTY ASSESSMENT AND TAXATION BY-LAW	To Provide For Independent Band Taxation On Ohamil Indian Reserve No.1, Wahleach Island Indian Reserve No.2 And Kuthlalth Indian Reserve No.3.
Shxwhá:y Village	-	SHXWHA:Y VILLAGE PROPERTY ASSESSMENT AND TAXATION AMENDMENT BY-LAW	Being A By-law To Provide An Exemption To The City Of Chilliwack From Taxation Of Its Interests On The First Nations' Reserves.
Shxwhá:y Village	-	SHXWHA:Y VILLAGE 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Shxwhá:y Village	-	ASSESSMENT AND TAXATION BY-LAW	Being A By-law To Impose Taxation On Skway Indian Reserve #5
Shxwhá:y Village	-	ASSESSMENT AND TAXATION AMENDING BY-LAW	Being A By-Law To Exempt The Farm Class Of Property From Assessment And Taxation
Simpcw First Nation	-	ASSESSMENT AND TAXATION BY-LAWS	-
Siska	-	SISKA INDIAN BAND 2009 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2009 Taxation Year.
Siska	-	TAXATION AND ASSESSMENT BY-LAWS	Siska Indian Band Taxation And Assessment By-laws - For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Skawahlook First Nation	-	SKAWAHLOOK FIRST NATION TAX RATES BY-LAW 2008	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Skawahlook First Nation	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	To Provide For Independent Taxation Commencing In 2005 On The Skawahlook Indian Reserve No. 1 And Ruby Creek Indian Reserve No. 2
Skeetchestn	-	SKEETCHESTN INDIAN BAND PROPERTY TAX EXPENDITURE BY-LAW	The Subject By-law Was Enacted Pursuant To Section 83 Of The Indian Act And Specifically Sections 83(1) And (2) Which requires That Any Expenditure Made Out Of Monies Raised Through Real Property Taxation Must Be Made Under The Authority Of A By-law.
Skeetchestn	-	SKEETCHESTN INDIAN BAND TAX RATES BY-LAW 2007, NO. 12	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Skeetchestn	1993-1	PROPERTY TAX BY-LAW SKEETCHESTN INDIAN BAND	Property Tax By-law For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Skidegate	-	REAL PROPERTY ASSESSMENT AND TAXATION BY-LAW	-
Skowkale	-	2004 RATES BY-LAW	-
Skowkale	1	TAXATION AND ASSESSMENT BY-LAWS	A By-law For Taxation Purposes Of Land Or Interest In Land In The Reserve
Skuppah	1992-1	TAXATION AND ASSESSMENT BY-LAWS	Skuppah Indian Band Taxation And Assessment By-laws For The Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Skuppah	-	SKUPPAH INDIAN BAND 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Sliammon	-	SLIAMMON FIRST NATION 2007 ANNUAL TAX RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Sliammon	1995-1	SLIAMMON TAXATION AND ASSESSMENT BY-LAW	Sliammon Property Assessment By-Law - Pr-95-02 And Sliammon Property Taxation By-Law - Pr-95-01
Snuneymuxw First Nation	-	SNUNEYMUXW FIRST NATON RATES BY-LAW 2009	Being A By-Law To Provide For Taxation For The 2009 Taxation Year.
Snuneymuxw First Nation	1992-1	NANAIMO INDIAN BAND TAXATION AND ASSESSMENT BY-LAWS	Nanaimo Indian Band Taxation And Assessment By-laws - Section 41 And 49 Of The Taxation By-law And Sections 54(3) And 60 Of The Assessment By-law Were Not Approved
Soda Creek	-	SODA CREEK INDIAN BAND RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Soda Creek	1	PROPERTY TAX BY-LAW	Being A By-law To Provide For Taxation On The Soda Creek Indian Reserve
Songhees First Nation	-	SONGHEES FIRST NATION TAX RATES BY-LAW	Being A By-law To Provide For Taxation For The 2007 Taxation Year.
Songhees First Nation	1995-1	SONGHEES TAXATION AND ASSESSMENT BY-LAWS	Songhees Property Assessment By-law - Pr-95-01 And Songhees Property Taxation By-law - Pr-95-02
Spuzzum	-	1996 PROPERTY RATES BY-LAW	-
Spuzzum	-	TAXATION AND ASSESSMENT AMENDING BY-LAW NO. 1996-1	-
Squamish	-	SQUAMISH INDIAN BAND ANNUAL TAX RATES BY-LAW NO. 1, 2008	Being A By-Law To Provide For Taxation For The 2008 Taxation Year.
Squamish	1992-1	TAXATION AND ASSESSMENT BY-LAWS SQUAMISH INDIAN BAND TAXATION AND ASSESSMENT	By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Squiala First Nation	-	SQUIALA FIRST NATION TAX RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
St. Mary's	-	ST. MARY'S INDIAN BAND RATES BY-LAW 2007 - YR 15	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
St. Mary's	1992-1	TAXATION AND ASSESSMENT BY-LAWS	St. Mary's Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Sumas First Nation	-	SUMAS FIRST NATION TAX RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
T'it'q'et	-	T'IT'Q'ET FIRST NATION TAX RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
T'it'q'et	1993-1	TAXATION AND ASSESSMENT AMENDING BY-LAW #1 (1993)	Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Tl'azt'en Nation	1	PROPERTY TAX BY-LAW	Being A By-law To Collect Taxes On The Reserve
Tl'azt'en Nation	-	TL'AZT'EN NATION RATES BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Tla-o-qui-aht First Nations	-	TLA-O-QUI-AHT FIRST NATIONS 2004 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2004 Taxation Year.
Tla-o-qui-aht First Nations	-	TAXATION AND ASSESSMENT BY-LAW	Being A By-law To Provide For Taxation On The Tla-O-Qui-Aht First Nations' Reserves
Tobacco Plains	-	TOBACCO PLAINS INDIAN BAND RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Tobacco Plains	1991-1	TAXATION AND ASSESSMENT BY-LAWS	Tobacco Plains Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes, Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Ts'kw'aylaxw First Nation	1994-1	TAXATION AND ASSESSMENT BY-LAWS	Pavilion Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Ts'kw'aylaxw First Nation	-	TS'KW'AYLAXW FIRST NATION RATES BY-LAW 2010-T01	Being A By-Law To Provide For Real Property Taxation For The 2010 Taxation Year.
Tsawout First Nation	-	TSAWOUT INDIAN BAND RATES BY-LAW 2007 TX-01	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Tsawout First Nation	1994-1	TAXATION AND ASSESSMENT BY-LAWS	Tsawout Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Tsawwassen First Nation	-	TSAWWASSEN FIRST NATION 2007 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Tsawwassen First Nation	-	1998 HOME OWNERSHIP GRANTS BY-LAW	-
Tsawwassen First Nation	1994-1	TAXATION AND ASSESSMENT BY-LAWS	Tsawwassen First Nation Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Tsleil-Waututh Nation	-	RATES BY-LAW NO. 05-19-2000	-
Tsleil-Waututh Nation	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	-
Tzeachten	-	TZEACHTEN FIRST NATION RATES BY-LAW NO. 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Tzeachten	-	TAXATION AND ASSESSMENT BY-LAWS	Tzeachten Indian Band Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Union Bar		UNION BAR FIRST NATION ASSESSMENT AND TAXATION BY-LAWS	Being A By-law To Provide For Assessment And Taxation On The Following Reserves: Skawahlum Indian Reserve No. 10; Puckatholetchin Indian Reserve No. 11; Klaklacum Indian Reserve No. 12; Trafalgar Flat Indian Reserve No. 13; Swahliseah Indian Reserve No. 14; Aywawwis Indian Reserve No. 15 And Kawkawa Lake Indian Reserve No. 16.
Union Bar	-	UNION BAR FIRST NATION RATES BY-LAW 2007	Being A By-Law To Provide For Taxation For The 2007 Taxation Year.
Upper Similkameen	-	UPPER SIMILKAMEEN INDIAN BAND 2009 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2009 Taxation Year.
Upper Similkameen	-	TAXATION AND ASSESSMENT BY-LAW	Taxation For Local Purposes Of Land Or Interests In Land, In The Reserve, Including Rights To Occupy And Possess Land
West Moberly First Nations	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW NO. 2002-4	-
Westbank First Nation	-	WESTBANK FIRST NATION TAX RATE SCHEDULE AMENDING BY-LAW 2010	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Westbank First Nation	1990-1	TAXATION AND ASSESSMENT BY-LAWS	Westbank First Nation Taxation And Assessment By-laws For Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Whispering Pines/Clinton	-	WHISPERING PINES/CLINTON INDIAN BAND 2010 RATES BY-LAW	To Provide For Taxation For The 2010 Taxation Year.
Whispering Pines/Clinton	#1(1995)	PROPERTY ASSESSMENT AND TAXATION BY-LAW	By-law For The Purpose Of Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve
Williams Lake	-	WILLIAMS LAKE INDIAN BAND 2010 RATES BY-LAW	Being A By-Law To Provide For Taxation For The 2010 Taxation Year.
Williams Lake	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	-
Yale First Nation	-	PROPERTY ASSESSMENT AND TAXATION BY-LAW	The By-Law Was Enacted Pursuant To The Indian Act, And Specifically Paragraph 83(1)(A), The Council Of A Band May Make By-Laws For The Purpose Of Taxation For Local Purposes Of Land, Or Interests In Land, In The Reserve, Including Rights To Occupy, Possess Or Use Land In The Reserve.
Yekooche	-	TAXATION AND ASSESSMENT BY-LAWS	-

TOBACCO

First Nation	By-law#	By-law Title	Description
Oweekeno/ Wuikinuxv Nation	1993-1	OWEEKENO TOBACCO EXEMPTION BY-LAW	By-law To Regulate The Sale Of Tobacco On Reserve
Sumas First Nation	1993-1	SUMAS INDIAN BAND TOBACCO SALES BY-LAW	By-law To Regulate The Sale Of Tobacco On Reserve

RAILWAY RIGHT-OF-WAYS

First Nation	By-law#	By-law Title	Description
Boothroyd		BOOTHROYD INDIAN BAND TAXATION RATES BY-LAW 2009	Being A By-Law To Provide For The Taxation Of CP Rail.
Chawathil		2004 RAILWAY RIGHT OF WAY TAX RATES BY-LAW	Being A By-Law To Provide For The Taxation Of Railway Lines.
Kanaka Bar		2004 RAILWAY RIGHT OF WAY TAX RATE BY-LAW	-
Leq' a: mel First Nation		LEQ'A:MEL FIRST NATION RAILWAY RIGHT-OF-WAY TAXATION BY-LAW 2006	Being A By-law To Provide For Taxation Of Railway Right-Of-Way On The First Nation's Reserve.
Little Shuswap Lake		LITTLE SHUSWAP INDIAN BAND 2007 RAILWAY RIGHT-OF-WAY TAX RATES BY-LAW	Being A By-Law To Provide For Taxation Of The Railway Right-Of-Way For The 2007 Taxation Year.
Matsqui		RAILWAY RIGHT OF WAY TAX RATES BY-LAW	-
Neskonlith		NESKONLITH INDIAN BAND 2007 RAILWAY RIGHT-OF-WAY RATES BY-LAW	Being A By-Law To Provide For The Taxation Of CPR Right-Of-Way Interests.
Nicomen		2004 RAILWAY RIGHT OF WAY BY-LAW	-
Skuppah		SKUPPAH INDIAN BAND 2009 RATES BY-LAW	Being A By-Law To Provide For The Taxation Of CP Rail.

By-law under Section 83(b) Expenditure

In British Columbia there have been 46 First Nations that have passed at least one by-law providing for the Expenditure of Monies Raised through Real Property Taxation, the following list shows the most recent expenditure by-laws:

First Nation	By-law#	By-law Title	Description
?Akisq'nuk First Nation		AKISQNUK FIRST NATION PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Adams Lake	1994-3	ADAMS LAKE INDIAN BAND EXPENDITURE BY-LAW	The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Bonaparte		PROPERTY TAX EXPENDITURE BY-LAW	-
Boothroyd		PROPERTY TAX EXPENDITURE BY-LAW	To Provide For The Expenditure Of Taxation Funds
Burns Lake		BURNS LAKE INDIAN BAND PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Campbell River		PROPERTY TAX EXPENDITURE BY-LAW - BY-LAW NO. 3	-
Chawathil		PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Chemainus First Nation		CHEMAINUS FIRST NATION EXPENDITURE BY-LAW 2007	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Coldwater		PROPERTY TAX EXPENDITURE BY-LAW	-
Cook's Ferry		2003 PROPERTY TAX EXPENDITURE BY-LAW	-
Cowichan		COWICHAN INDIAN BAND ANNUAL PROPERTY TAX BUDGET 2009	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Fort Nelson First Nation		FORT NELSON FIRST NATION TAXATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Kamloops		PROPERTY TAX EXPENDITURE BY-LAW	-
Kwantlen First Nation		KWANTLEN FIRST NATION TAXATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Kwaw-kwaw-Apilt		2003 EXPENDITURE BY-LAW	-
Little Shuswap Lake	1995-1	PROPERTY TAX EXPENDITURE BY-LAW	A By-Law For The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Lower Kootenay		PROPERTY TAX EXPENDITURE BY-LAW AND BUDGET	-
Lower Nicola		PROPERTY TAX EXPENDITURE BY-LAW	-
Lower Similkameen		TAXATION EXPENDITURE BY-LAW	The By-Law Was Enacted To Provide For The Taxation Of Revenue Raised Through Real Property Taxation.
Matsqui		2005 EXPENDITURE BY-LAW	An Expenditure By-laws Specifies The Categories On Which Monies Raised Through Real Property Taxation May Be Expended.
Musqueam		MUSQUEAM INDIAN BAND PROPERTY TAX EXPENDITURE BY-LAW	Being A By-law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Nadleh Whuten		NADLEH WHUTE'EN FIRST NATION TAXATION EXPENDITURE BY-LAW 2010	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Nicomen		NICOMEN INDIAN BAND PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Penticton		PENTICTON INDIAN BAND EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Seabird Island		PROPERTY TAX EXPENDITURE BY-LAW	Being A By-law To Provide For The Expenditure Of Monies Raised Through Taxation
Shuswap		TAXATION EXPENDITURE BY-LAW	-
Skawahlook First Nation		SKAWAHLOOK FIRST NATION TAXATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Skeetchestn		SKEETCHESTN INDIAN BAND PROPERTY TAX EXPENDITURE BY-LAW	Being A By-law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Skowkale		EXPENDITURE AND BUDGET BY-LAW	Being A By-law To Provide For The Budgeting And Expenditure Of Monies Raised Through Real Property Taxation
Skuppah		SKUPPAH INDIAN BAND TAXATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Sliammon		SLIAMMON FIRST NATION PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised During The 2007 Taxation Year.
Sliammon		SLIAMMON FIRST NATION ANNUAL EXPENDITURE BY-LAW	-
Snuneymuxw First Nation		PROPERTY TAX EXPENDITURE BY-LAW (1996)	-
Songhees First Nation		SONGHEES FIRST NATION PROEPRTY TAX EXPENDITURE BY-LAW	Being A By-law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Squamish		PROPERTY ASSESSMENT AMENDMENT BY-LAW NO. 1-2001	-
Squamish	1994-4	PROPERTY TAX EXPENDITURE BY-LAW	Squamish Indian Band Property Tax Expenditure By-law
St. Mary's		ST. MARY'S INDIAN BAND EXPENDITURE BY-LAW	Being A By-law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Stellat'en First Nation		EXPENDITURE BY-LAW NO. 1998-1	By-law Respecting The Appropriation And Expenditure Of Moneys For Primary And Secondary Education
Stellat'en First Nation		BY-LAW NO. 1998-1	This Is A By-law Respecting The Appropriation And Expenditure Of Funds
T'it'q'et	1995-1	EXPENDITURE BY-LAW	A By-law For The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Tl'azt'en Nation		TL'AZT'EN NATION 2010 TAXATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Ts'kw'aylaxw First Nation		TS'KW'AYLAXW FIRST NATION PROPERTY TAX EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Tsawout First Nation	1996	PROPERTY TAX EXPENDITURE BY-LAW	Tsawout Indian Band Property Tax Expenditure By-Law
Tsawwassen First Nation	1994-3	EXPENDITURE BY-LAW	Tsawwassen First Nation Expenditure By-law For The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Tsleil-Waututh Nation		TSLEIL-WAUTUTH NATION EXPENDITURE BY-LAW	Being A By-Law To Provide For The Expenditure Of Monies Raised Through Real Property Taxation.
Tzeachten		2003 BUDGET BY-LAW (EXPENDITURE BY-LAW)	-
Westbank First Nation		WESTBANK FIRST NATION EXPENDITURE BY-LAW ANNUAL BUDGET 2010	Being A By-Law To Provide For The Expenditure Of Revenue Raised Through Real Property Taxation.
Westbank First Nation	1992-1	TAXATION EXPENDITURE BY-LAW	Westbank First Nation Expenditure By-law For The Appropriation And Expenditure Of Moneys Of The Band To Defray Band Expenses
Whispering Pines/Clinton		WHISPERING PINES EXPENDITURE BY-LAW 1996	-
Williams Lake		WILLIAMS LAKE INDIAN BAND PROPERTY TAXATION EXPENDITURE BY-LAW	The Subject By-law Is Enacted Pursuant To Section 83 Of The Indian Act, Specifically Section 83(1) And (2) Which Requires That Any Expenditure Made Out Of Monies Raised By Real Property Taxation Must Be Made Under The Authority Of A By-law.

Sectoral Governance Initiatives

First Nations Goods and Services Tax (FNGST)

Province/Territory	Aboriginal Government
Newfoundland and Labrador (1)	Nunatsiavut (Labrador Inuit)*
Saskatchewan (1)	Whitecap Dakota First Nation
British Columbia (8)	Akisqnuk First Nation	Tobacco Plains First Nation
	Lower Kootenay First Nation	Tsawout First Nation
	Shuswap First Nation	Tsleil-wauthuth First Nation
	St. Mary's First Nation	Nisga'a First Nation*
Yukon (11)	Carcoss Tagish First Nation*	Selkirk First Nation*
	Champagne and Aishihik First Nations*	Ta'an Kwach'an Council*
	First Nation of Nacho Nyak Dun*	Teslin Tlingit Council*
	Kluane First Nation*	Tr'ondëk Hwech'in First Nation*
	Kwanlin Dun First Nation*	Vuntut Gwitchin First Nation*
	Little Salmon/Carmacks First Nation*
Northwest Territories (1)	Tlicho First Nation*
*Self-governing		FNTC Annex as of July 2010

First Nations Sales Tax (FNST)

Province/Territory	Aboriginal Government
Manitoba (1)	Buffalo Point First Nation
British Columbia (8)	Adams Lake First Nation	Little Shuswap Indian Band
	Chemainus First Nation	Sliammon First Nation
	Cowichan First Nation	Tzeachten First Nation
	Kamloops First Nation	Westbank First Nation*
*Self-governing		FNTC Annex as of July 2010

Comprehensive Governance Arrangements

First Nation	By-law	Description
Nisga’a Nation		Nisga'a Goods and Services Tax Act (June 11 2008)
Sechelt Indian Band (SIGD)	2006-03	Establish Parcel Taxes and their collection
Sechelt Indian Band (SIGD)	2006-05	Community Recreation Parcel Tax Imposition
Sechelt Indian Band (SIGD)	2009-03	Application of BC Assessment Act
Sechelt Indian Band (SIGD)	2009-04	Property Taxation Bylaw
Sechelt Indian Band (SIGD)	2009-05	Community Parcel Tax Amendment
Sechelt Indian Band (SIGD)	2011-02	Annual Tax Rates
Tsawwassen First Nation		Tax Treatment Agreement

Other Activities

Tsawwassen First Nation Real Property Tax Co-ordination Agreement, 8 December 2006, http://www.gov.bc.ca/arr/firstnation/tsawwassen/down/real_property_tax_coordination_agreement_2.pdf

Yukon First Nations Tax Agreements
http://www.eco.gov.yk.ca/landclaims/land_claims_agreements.html#taxsharing

3.29.6. Resources

First Nations Tax Commission (FNTC)

321-345 Yellowhead Highway        Suite 200, 160 George Street

Kamloops, BC V2H 1H1                Ottawa, ON

Phone:        250-828-9857

Fax:        250-828-9858
Email: mail@fntc.ca

www.fntc.ca

Property Tax Toolkit
http://www.fntc.ca/index.php?option=com_content&view=frontpage&Itemid=1&lang=en

First Nations’ Fiscal and Statistical Management Act
http://www.fntc.ca/index.php?option=com_content&view=article&id=23&Itemid=19&lang=en

First Nations Real Property Taxation Guide (2007)
http://www.fntc.ca/dmdocuments/General/web_english_bw.pdf