First Nations property taxation

This information applies to First Nations wanting to implement real property taxation on reserve lands.

Real property taxation on reserve lands by First Nations is enabled under one of the following federal acts, depending on what legislation best meets their needs:

• The First Nations Fiscal Management Act (FNFMA), or
• The Indian Act

The First Nations Tax Commission, a First Nation public institution, supports First Nation taxation under the FNFMA and the Indian Act. Visit the First Nations Tax Commission's website to learn more about the federal legislation and First Nations property taxation.

The Indian Self Government Enabling Act provides taxation models under which the province may vacate all or some of its taxing authority over non-member occupiers of reserve lands.

Independent taxation

Independent taxation provides for the province to fully vacate its taxing authority over non-member occupiers of reserve lands so that the First Nation can tax on its own.

Learn more about independent taxation.

Concurrent taxation

Concurrent taxation provides for the continuation of provincial taxation of non-member occupiers of reserve lands at a reduced level to accommodate the First Nation taxes.

Learn more about concurrent taxation.

Grants in place of Home Owner Grant Act benefits

First Nations that implement independent taxation and provide their own home owner grant program as part of that implementation may qualify under the Indian Self Government Enabling Act for annual grants in place of the benefits payable under the Home Owner Grant Act.

Learn how to apply.