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Summary of process under ISGEA* for First Nations entering the field of real property taxation

Summary of process under ISGEA* for First Nations entering the field of real property taxation

  1. The First Nation sends a Notice of Intent to enter independent taxation for a specific year to the Minister of Finance, Province of British Columbia. The Notice must specify which reserve(s) for which the First Nation intends to exercise independent taxation.
  2. March 1 is a key date with regard to the Notice of Intent.
    • If a First Nation intends to enact bylaws/laws before March 1 of the calendar year of the notice, the bylaw/law can take effect in either the current or the next calendar year.
    • If a First Nation intends to enact bylaws/laws after March 1, then the First Nation must confirm, in the Notice, that the next calendar year will be the first for which taxes will be imposed.
  3. After receiving the Notice of Intent, the Minister of Finance will issue a certificate notifying other tax authorities that the First Nation intends to proceed with independent taxation.
  4. The First Nation submits Assessment and Taxation bylaws/laws to the First Nation Tax Commission (FNTC) for review
  5. The Minister of Indian and Northern Affairs Canada approves the bylaws or the FNTC approves the laws. Once approved, the First Nation will enter independent taxation for the current or next taxation year (as specified by the bylaws/laws), and the folios (Assessment Roll Numbers) must be removed from the provincial roll. 
  6. The First Nation can choose to contract with BC Assessment for assessment services, hire a tax agent to prepare its assessment roll, or prepare the roll itself.
  7. Updated 9 August -2013

    Disclaimer: Where information presented is different from legislation, legislation shall prevail.