Overview Of The Treaty First Nation Property Taxation Enabling Act

The Treaty First Nation Property Taxation Enabling Act provides for the imposition of property taxes on persons who are not Treaty First Nation members or Treaty First Nation constituents if those persons own or occupy land or improvements within the First Nation’s treaty lands.

The Act also provides for exemptions from those property taxes.

Previously titled the Treaty First Nation Taxation Act, the Act was retitled effective April 15, 2024, pursuant to S.B.C. 2024, c. 13, s. 260 (Bill 3—2024). This Bill, which amended certain existing provisions, repealed others, added a Part 1 heading, and added Part 2, was described as follows in British Columbia, Official Report of Debates of the Legislative Assembly (Hansard), 42nd Parl., 5th Sess., Issue No. 410 (9 April 2024) at 14700 (Hon K. Conroy):

This bill introduces a new legislative framework that will broadly enable modern treaty nations to self-determine their own approaches to assessment and property taxation on their respective Nisga’a lands and treaty lands. Effective as of the 2025 taxation year, the province will fully withdraw from property taxation on Nisga’a lands and the treaty lands of a treaty First Nation and will no longer impose the requirement for property taxation to apply. The new legislative framework will enable modern treaty nations to determine if or when it is appropriate for property tax to apply on their Nisga’a lands or treaty lands, as the case may be, including whether and how to exercise their own assessment and property taxation laws and policies. This puts exclusive decision-making for most property interests on Nisga’a lands and treaty lands into the hands of modern treaty nations, enabling them to design approaches that best reflect their unique circumstances. These measures were developed collaboratively with all of the modern treaty nation partners and with First Nations who are advanced in the B.C. treaty negotiation process. Experience recognizes that a modern treaty nation’s property tax system between the modern treaty nations and their taxpayers is that the modern treaty nations will continue to have the same treaty obligations to consult with non-members on decisions that directly and significantly affect them. It’s anticipated that modern treaty nations will continue to consider the interests of their non-member taxpayers in any taxation decision that impacts them.

CROSS REFERENCES AND OTHER SOURCES OF INFORMATION

See the First Nations Tax Commission (the “FNTC”) at https://fntc.ca/. The FNTC is established under the First Nations Fiscal Management Act, S.C. 2005, c. 9 (the “FMA”). The FNTC regulates, supports, and advances First Nation taxation under both the FMA and s. 83 of the Indian Act, R.S.C. 1985, c. I-5.