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First Nations Tax Commission


The FNTC operates in the larger context of First Nation issues which goes beyond property tax. The FNTC is concerned with reducing the barriers to economic development on First Nation lands, increasing investor certainty, and enabling First Nations to be part of their regional economies. The FNTC is working to fill the institutional vacuum that has prevented First Nations from participating in the market economy and creating a national regulatory framework for First Nation tax systems that meets or beats the standards of provinces.

The mission of the First Nations Tax Commission (FNTC) is to help First Nation governments build and maintain fair and efficient property tax regimes and to ensure those First Nation communities, and their taxpayers alike, receive the maximum benefit from those systems. It will achieve this mission by working with First Nations and stakeholders to:

develop, implement, and enforce an appropriate regulatory framework;
identify education needs and develop and offer programs to meet those needs;
prevent and resolve disputes; and
support economic development on First Nation lands, in part through services to, and coordination with, the two other First Nations fiscal institutions.

Through an agreement with the Minister of Indian and Northern Affairs, the FNTC will provide advice regarding the approval of S.83 by-laws and deliver services to First Nations exercising property tax jurisdiction under S.83 of the Indian Act.