Sample Laws
First Nations who wish to levy property tax under the FSMA must do so in accordance with validly enacted property tax laws and assessment laws, as well as in accordance with annual laws dealing with expenditures and tax rates. First Nations may adopt or modify one or all of the following FNTC sample laws. The four core sample laws are:
- Sample Property Taxation Law (Explanatory Notes)
- Sample Property Assessment Law (Explanatory Notes)
- Sample Annual Expenditures Law (Explanatory Notes)
- Sample Annual Rates Law (Explanatory Notes)
The FNTC has developed these sample laws as templates that may be of assistance to First Nations in drafting their own laws. These sample laws comply with the requirements of the legislation, regulations and FNTC standards.
Each sample law has a corresponding explanatory note which provides a narrative description of each part of the law. The FNTC has also developed a sample notice which a First Nation may use to inform the public about upcoming laws.
The use of sample laws is a continuation of the practice established by the Indian Taxation Advisory Board for the system of bylaws developed under section 83 of the Indian Act. Sample laws can help to reduce timelines, costs associated with legal drafting and the work required in the FNTC review.
Should you wish to comment on these samples or request working copies, please direct your comment/requests to:
Registrar C-20
First Nations Tax Commission
321-345 Yellowhead Highway
Kamloops, BC
V2H 1H1
Fax: (250) 828-9858
Email: mail@fntc.ca