Tax Administration System (TAS) is a simple and powerful administrative tool designed to help tax administrators efficiently manage the complete annual property tax cycle through an online portal that connects to other operational software to streamline your information across multiple platforms.
Features:
First Nations Tax Commission Portal - Produce laws, submit laws for review & acceptance, Aggregate and collect statistical information, school tax audit reporting.
The First Nations Tax Commission is pleased to present this webinar which provides an overview of taxation and it's importance as a governance function. We discuss how the First Nations property tax system works and share stories from First Nations who are benefiting as a result of property taxation. We wrap up by explaining the tools and supports available through the FNTC for First Nations wishing to develop and implement a property tax system.
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.
Under the framework of the FMA, a First Nation creates its real property taxation system by making two laws: a First Nation Property Taxation Law and a First Nation Property Assessment Law. A First Nation must have both of these laws in place before it can levy and collect property taxes. The property assessment law establishes the property assessment system.
In Canada, over 30% of First Nations have property tax powers and are responding to community needs and providing local services to thousands of property taxpayers. The First Nations Tax Commission (FNTC) is a shared-governance First Nation public institution that supports First Nation taxation under the First Nations Fiscal Management Act and under section 83 of the Indian Act.
"This paper makes the case that broad-based taxation by First Nations governments would enhance their governance practices. The study relies on comparative government and public finance literatures as well as interviews with First Nations that have already imposed some form of taxation. It examines both the advantages of taxation and the ‘curse’ of revenue that does not arise from broad-base taxation - such as oil or natural resource wealth."
"Based on a much longer paper, this IOG brief explores the linkages between taxation and good governance. It suggests some of the positive effects of introducing broad-based taxation on reserve, and provides options and advice on how First Nations could introduce taxation in their communities."
