Organization Profile - First Nations Tax Commission

Minister of Crown-Indigenous Relations

The purposes of the First Nations Tax Commission are to: ensure the integrity of the system of first nations real property taxation and promote a common approach to first nations real property taxation nationwide, having regard to variations in provincial real property taxation systems; ensure that the real property taxation systems of first nations reconcile the interests of taxpayers with the responsibilities of chiefs and councils to govern the affairs of first nations; prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws; assist first nations in the exercise of their jurisdiction over real property taxation on reserve lands and build capacity in first nations to administer their taxation systems; develop training programs for first nation real property tax administrators; assist first nations to achieve sustainable economic development through the generation of stable local revenues; promote a transparent first nations real property taxation regime that provides certainty to taxpayers; promote understanding of the real property taxation systems of first nations; and provide advice to the Minister regarding future development of the framework within which local revenue laws are made.

Kamloops, British Columbia

First Nations Fiscal Management Act

The First Nations Tax Commission consists of 10 commissioners, including a Chief Commissioner and Deputy Chief Commissioner. The Commission shall be composed of men and women from across Canada, including members of first nations, who are committed to the development of a system of first nations real property taxation and who have the experience or capacity to enable the Commission to fulfil its mandate.

The Chief Commissioner, Deputy Chief Commissioner and four commissioners shall be appointed by the GIC, on the recommendation of the Minister, to hold office during good behaviour for terms not exceeding five years, subject to removal by the Governor in Council at any time for cause. Three additional commissioners, one of whom shall be a taxpayer using reserve lands for commercial, one for residential and one for utility purposes, shall be appointed by the GIC, on the recommendation of the Minister, to hold office during good behaviour for terms not exceeding five years, subject to removal by the Governor in Council at any time for cause. A commissioner may be reappointed for a second or subsequent term of office. In determining the term of appointment of commissioners, the GIC shall endeavour to ensure that the terms of no more than three commissioners expire in any one calendar year. A body prescribed by regulation shall appoint an additional commissioner to hold office during pleasure for a term not exceeding five years.

The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.

The Chief Commissioner is the chief executive officer of the Commission and has supervision over, and direction of, the work and staff of the Commission. In the event of the absence or incapacity of the Chief Commissioner, or if the office of Chief Commissioner is vacant, the Deputy Chief Commissioner shall assume the duties and functions of the Chief Commissioner.

The Commission shall be composed of men and women from across Canada, including members of first nations, who are committed to the development of a system of first nations real property taxation and who have the experience or capacity to enable the Commission to fulfil its mandate.