A critical analysis of property taxation under the First Nations Financial Management Act as a self-government tool
The First Nations Financial Management Act (FNFMA) delegates the power to levy property taxes to band councils. The link below contains an article describing and analysing the effectiveness of the delegation of power as a self-government tool.
The federal government retains significant control over the First Nations property tax law-making process. When it takes the form of regulations, this control is direct, but the government also retains indirect control through the presence of the FNTC.
Reform is needed: powers must be truly delegated in order to achieve the objective of significantly improving the self-government of participating First Nations. The power to levy property taxes has been delegated to band councils since the 1951 Indian Act. It is time for First Nations to be able to exercise this right without federal interference. Constitutional protection of self-government must be the ultimate goal;
First published by the Canadian Tax Foundation in the Policy Forum feature (2021) 69:3 Canadian Tax Journal 813-27.