For more than twenty-five (25) years, many First Nations Governments in Canada have enacted laws imposing direct taxes within their reserves or settlement lands. These taxes may include real property tax, sales tax, income tax and certain provincial-type commodity taxes. The powers for enacting real property tax by-laws are contained both in the Indian Act and the First Nations Fiscal Management Act. Other tax powers are set out either in generic, enabling legislation, such as the First Nation Goods and Services Tax Act, or in the legislation that gives effect to modern treaties, comprehensive lands claims or self-government agreements. Taxation provides the ability for Skowkale First Nation to generate its own revenues.
The tax powers of a First Nations Government apply within its reserves or settlement lands and operate concurrently with federal or provincial tax powers. However, the Federal Government is prepared to enter into agreements with First Nations Governments whereby federal taxes would be abated or cease to apply on the lands where the corresponding harmonized tax of the First Nation Government applies. This is the same for many provinces and territories.
Skowkale currently administers the Real Property Tax; click here for more information.
The Property Transfer Tax was approved by the First Nations Tax Commission March 30, 2016 and implemented March 31, 2016 to fall in line with off-reserve taxation for the same purpose.
For more information on taxation on Skowkale lands, please contact the Skowkale Taxation Office at:
SKOWKALE FIRST NATION PROPERTY TAX CENTRE
Bldg #10 3rd Floor, 7201 Vedder Rd
Chilliwack, BC V2R 4G5