Functions and Services

The Commission delivers its services in accordance with service areas (also known as business lines) approved by the Commissioners. The Commission’s approved service areas are as follows:

1. Corporate Services and First Nations Gazette

The objective of the Corporate Services area is to operate the FNTC in keeping with the First Nations Fiscal and Statistical Management Act (the Act), the Business Plan and the Corporate Plan, in a manner to create an effective work environment for other service areas, to fulfil the financial management and control functions set out in the Act, and to be responsible for the operation of the First Nations Gazette.

2. Policy Development

The objective of the Policy Development service area is to develop and implement, through a transparent policy development process, effective Policies and Standards that support sound administrative practices and increase First Nation and taxpayer confidence and certainty in the integrity of the First Nation local revenue system.

3. Law Review and Regulation

The objectives of the Law Review service area are to ensure the integrity of the system of First Nations real property taxation and to promote a common approach to First Nations real property taxation nationwide. With regard to variations in provincial real property taxation systems, the FNTC will approve laws that comply with the Act, the associated regulatory framework and the strategies developed by the Commission set out in its Business and Corporate Plan.

4. Education

The objective of the Education service area is to promote understanding of the real property taxation systems of First Nations, to develop training programs for First Nations real property tax administrators and to build capacity in First Nations to administer their taxation systems.

5. Communications

The objective of the Communications service area is to promote understanding of the First Nations real property taxation system.

6. Dispute Management

The objective under the Dispute Management service area is to prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws in fulfilment of the Commission’s purposes under section 29(c) of the Act.

7. Section 83 Indian Act By-law Review

The objectives under the Section 83 Indian Act By-law Review service area are to provide advisory services to the Minister, First Nations and taxpayers and to provide policy development, by-law review, education and dispute resolution services where First Nations are collecting property taxes under the authority of section 83 of the Indian Act.

8. Such other service areas as approved by the Commissioners.

Other Commission service areas that may be included in an approved Corporate Plan or otherwise approved by the Commissioners by way of a Commissioner Resolution.