The FNTC has the overall responsibility of maintaining the integrity of First Nation taxation. Instrumental in that regard is the creation of  Policy Objectives which govern how the Commission reviews and approves First Nation laws, and how the Commission approaches dispute prevention and resolution.

The mandate of the First Nations Tax Commission includes the authority to review and approve local revenue laws made under the First Nations Fiscal and Statistical Management Act (the “Act”). Section 35(1)(a) of the Act gives the FNTC the power to establish standards, not inconsistent with the regulations, “respecting the form and content of local revenue laws.”

The standards established by the Commission place form and content requirements on s.5 local revenue laws enacted by First Nations. Together with the Act and its associated regulations, the standards form the regulatory framework governing First Nation taxation under the Act.

The FNTC has developed standards concerning property taxation laws, property assessment laws, annual expenditures laws, annual rates laws, and submission of information. Each standard has been developed to complement the Act and its regulations in ensuring that they reflect best practices in First Nation property taxation.

The FNTC has the overall responsibility of maintaining the integrity of First Nation taxation. Instrumental in that regard is the creation of policies [link to Policy Objectives page] which govern how the Commission reviews and approves First Nation by-laws, and how the Commission approaches dispute prevention and resolution.

First Nations who wish 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 revenue.  These by-laws come into force and take effect once approved by the Minister.

The FNTC has developed a sample for each required by-law. The samples can be used as templates that may be of assistance to First Nations in drafting their own by-laws.  The sample by-laws have been prepared to comply with the requirements of the Indian Act as well as FNTC policy to ensure an effective, fair and equitable property taxation system.

The offer of sample by-laws help reduce the timelines and costs associated with the legal drafting, review and approval of by-laws.

First Nations who wish to levy property tax under the FSMA must do so in accordance with validly enacted property tax laws and assessment laws, as well as in accordance with annual laws dealing with expenditures and tax rates.

The FNTC has developed these sample laws as templates that may be of assistance to First Nations in drafting their own laws. These sample laws comply with the requirements of the legislation, regulations and FNTC standards.

Each sample law has a corresponding explanatory note which provides a narrative description of each part of the law. The use of sample laws is a continuation of the practice established by the Indian Taxation Advisory Board for the system of bylaws developed under section 83 of the Indian Act. Sample laws can help to reduce timeliness, costs associated with legal drafting and the work required in the FNTC review.