Policy Forum: Editors' Introduction—First Nation Property Taxation

Frances Woolley; River Doxtator; Alan Macnaughton

doi:10.32721/ctj.2021.69.3.pf.editors

Policy Forum: Editors' Introduction—First Nation Property Taxation

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.editors ◽

2021 ◽

Vol 69 (3) ◽

pp. 791-797

Author(s):

Frances Woolley ◽

River Doxtator ◽

Alan Macnaughton

Keyword(s):

First Nation ◽

Property Taxation ◽

Policy Forum

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Policy Forum: First Nation Property Taxation and Governance in British Columbia

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.hickey ◽

2021 ◽

Vol 69 (3) ◽

pp. 873-887

Author(s):

Ross Hickey

Keyword(s):

British Columbia ◽

First Nations ◽

Property Tax ◽

Property Values ◽

First Nation ◽

Electoral Rules ◽

Property Taxation ◽

Indian Act ◽

The Relationship ◽

Policy Forum

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.

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Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.mccue ◽

2021 ◽

Vol 69 (3) ◽

pp. 857-872

Author(s):

Kate McCue ◽

Bill McCue

Keyword(s):

First Nations ◽

Property Tax ◽

Lessons Learned ◽

First Nation ◽

Property Taxes ◽

Tax System ◽

Fiscal Management ◽

Local Services ◽

Policy Forum ◽

Do So

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

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