Overview Of The Treaty First Nation Taxation Act

The Treaty First Nation Taxation Act provides for the imposition of property taxes on persons who are not Treaty First Nation members 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.

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.