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.
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.
"Contends that the basis for generating revenues from property relies on one of two sources: section 91(3) of the Constitution Act of 1867, or section 35(1) of the Constitution Act of 1982 and that the scope of power may depend on which source has been used."
"The following papers by Robert A. Brown, Robert A. Reiter, and W.J.R. Austin constitute the first part of the Canadian Tax Foundation’s publication of a selection of the proceedings of a policy conference on aboriginal tax, treaties, and self-government, which was held in Saskatoon on May 31-June 1, 2000."
"Recent case law on the application of the tax exemption in section 87 of the Indian Act to Indian investment income has taken a very different approach to the purpose and scope of the exemption from that expressed in the leading decisions from the Supreme Court of Canada.
This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.
"This bulletin summarizes the CRA’s policy concerning the treatment of supplies made to, or by, Indians, Indian bands and band-empowered entities under the goods and services tax/harmonized sales tax (GST/HST)."
This guideline by the Canada Revenue Agency (CRA) addresses Indian Act exemptions for employment income. The document is broken down into specific guidelines and corresponding examples.
"For use by an employer to apply for coverage under the Canada Pension Plan, of the employment of Indians in Canada, other than those employed in the Province of Quebec, whose salary, wages or other remuneration, in whole or in part, are not included in computing income from an office or employment for the purposes of the Income Tax Act."
