About the FNTC

In 1988, amendments to the Indian Act extended the taxing powers of First Nations to their interests in conditionally surrendered or "designated" lands. This First Nation-led change to the Indian Act gave First Nations broad new powers to tax the interests within the reserve, thereby establishing their jurisdiction, creating economic development opportunities and providing a basic tool for self-government. The Indian Taxation Advisory Board (ITAB) was established in 1989 to complement the amendments to the Indian Act and to facilitate the approval of First Nation taxation bylaws. As such, ITAB became the first independent, Aboriginal-controlled institution involved in the exercise of the Minister of Indian Affairs and Northern Development (DIAND) decision-making authority under the Indian Act.

The First Nations Tax Commission (FNTC) is a natural evolution of ITAB. The FNTC has been established by federal legislation, the First Nations Fiscal and Statistical Management Act (FSMA). This act, which was passed on March 23, 2005, creates three other institutions: the First Nations Financial Management Board, the First Nations Finance Authority, and the First Nations Statistical Institute.

The FSMA establishes the FNTC as a statute-based service agency for First Nations exercising the approval of local revenue laws. The FNTC represents the collective interests of First Nations and taxpayers and promotes economic development by enhancing the administrative efficiency and fairness of the First Nation property tax system. Its chief aims are to protect First Nation taxation jurisdiction, safeguard taxpayer interests and increase the value of real property tax on-reserve. It also ensures the effective administration of the tax system while protecting its integrity by reconciling the interests of First Nation tax authorities and taxpayers, thus creating benefits to all.