Summary of process under ISGEA* for Indigenous communities entering the field of real property taxation

1. ​​The Indigenous community 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 Indigenous community intends to exercise independent taxation.


2. ​March 1 is a key date with regard to the Notice of Intent.
• If a Indigenous community 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 Indigenous community intends to enact bylaws/laws after March 1, then the Indigenous community 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 Indigenous community intends to proceed with independent taxation.


4. ​The Indigenous community 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 Indigenous community 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 Indigenous community can choose to contract with BC Assessment for assessment services, hire a tax agent to prepare its assessment roll, or prepare the roll itself.​

Updated 08/2013​​

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