2 Intention To Impose Property Taxes | Land Title Practice Manual

2 (1) In this section:
“band” has the same meaning as in the Indian Act (Canada);
“first nation” has the same meaning as in the Treaty Commission Act;
“treaty and land claims agreement” means a treaty and land claims agreement, within the meaning of sections 25 and 35 of the Constitution Act, 1982, negotiated by a first nation, Canada and British Columbia in a process facilitated by the British Columbia Treaty Commission, established under section 3 of the Treaty Commission Act.
(2) A treaty first nation that has entered into a Real Property Tax Co-ordination Agreement may exercise its authority under the agreement to apply real property taxation laws of the treaty first nation to persons other than its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation’s final agreement and Real Property Tax Co-ordination Agreement, only if

(a) the treaty first nation has given notice under subsection (3) or, if a first nation has negotiated a treaty and lands claim agreement that has not come into effect, the council of the band represented by that first nation has given notice under subsection (5), and
(b) the treaty first nation has enacted a law authorizing the imposition of property taxes on those persons for the taxation year.

(3) A treaty first nation that wishes to give notice for the purposes of subsection (2) must provide, on or before June 1 of the calendar year before the taxation year in which the treaty first nation intends to first exercise the authority described in subsection (2), to the minister charged with the administration of the Community Charter,

(a) written notice stating that it will be exercising that authority in the next and following taxation years, and
(b) a copy or a draft of the law referred to in subsection (2)(b).

(4) If a treaty first nation provides a draft law under subsection (3)(b), the treaty first nation must provide to the minister charged with the administration of the Community Charter a copy of the law within 60 days after its enactment.
(5) If

(a) the Legislature has enacted settlement legislation in respect of a treaty and land claims agreement to which a first nation is a party,
(b) the first nation has negotiated a Real Property Tax Co-ordination Agreement to come into effect on or before the date the treaty first nation intends to begin to apply property taxation laws of that treaty first nation to persons who are not its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation’s final agreement and Real Property Tax Co-ordination Agreement,
(c) that treaty and land claims agreement provides that the individuals constituting the band council of the band represented by the first nation will form the first government of the treaty first nation, and
(d) the band council wishes to give notice for the purposes of subsection (2) and passes a resolution to that effect,

the band council of the band must provide, on or before June 1 of the calendar year before the taxation year in which the band council intends the treaty first nation to first exercise the authority described in subsection (2), to the minister charged with the administration of the Community Charter,

(e) written notice stating that the taxing treaty first nation will be exercising that authority in the next and following taxation years,
(f) a copy of the resolution referred to in paragraph (d), and
(g) a draft of the law referred to in subsection (2)(b).

(a) the notice has the same effect as if it were given by the treaty first nation of which the band council forms the first government,
(b) the minister charged with the administration of the Community Charter is entitled to rely on the notice without proof of the signature or official character of the person giving the notice, and
(c) the treaty first nation must provide to that minister, within 60 days after its enactment, a copy of the law enacted by the treaty first nation, a draft of which was provided under subsection (5)(g).

2007-38-2; 2011-11-67.