Sample By-laws
First Nations who wish to levy property taxes pursuant to section 83 of the Indian Act must establish their property taxation system by passing property taxation and assessment by-laws, as well as by-laws dealing with the setting of annual tax rates and the expenditure of property taxation revenue. These by-laws come into force and take effect once approved by the Minister. Four core by-laws are required:
- Property Assessment and Taxation By-law,
- Annual Tax Rates By-law,
- Annual Expenditure By-law, and
- Financial Administration By-law.
The FNTC has developed a sample for each required by-law. The samples can be used as templates that may be of assistance to First Nations in drafting their own by-laws. The sample by-laws have been prepared to comply with the requirements of the Indian Act as well as FNTC policy to ensure an effective, fair and equitable property taxation system.
The offer of sample by-laws is a continuation of the practice established by the Indian Taxation Advisory Board to help reduce the timelines and costs associated with the legal drafting, review and approval of by-laws.
Should you wish to comment on the sample by-laws or request working copies, please contact:
By-law Registrar
First Nations Tax Commission
90 Elgin Street
Ottawa, Ontario
K1A OH4
Fax: (613) 954-2073
email: mail@fntc.ca