Section 83 Indian Act Toolkit [First Nations Tax Commission, FNTC]

First Nation tax authorities levy and collect taxes in the same manner as other local governments throughout Canada. First Nation tax systems base taxation on a property assessment, use market value assessment methods, use professional assessors, and set rates based on a budget. Procedures for assessment appeals and tax enforcement in First Nation tax systems are also similar to other local governments.

A First Nation wishing to levy property taxes pursuant to section 83 of the Indian Act 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 taxation revenues. These by-laws must comply with all requirements under the Indian Act and any policies developed by the FNTC.

TOPICS

The Indian Act

Annual Expenditure By-laws
Annual Tax Rates By-laws
Property Assessment and Taxation By-laws
Business Licensing By-laws
Service and Local Improvement Tax By-laws
Telephone Companies By-laws
First Nations Tax Commission Procedures