Concurrent property taxation for First Nations

Concurrent taxation of real property on reserve lands provides First Nations continued provincial taxation of non-member occupiers at reduced rates, where applicable, to accommodate First Nation taxes.

Concurrent taxation requires the First Nation and provincial government (or municipality, if the reserve land is within the boundaries of a municipality) to have a contract for the First Nation to provide services that are to be paid for through the First Nation's taxes.

On this page

• How to give notice
• Start of concurrent taxation
• When to provide notice

How to give notice

To start the process of implementing concurrent taxation under the Indian Self Government Enabling Act, the First Nation delivers a notice to the B.C. Minister of Finance that the First Nation:

• Intends to enact a taxation law that applies in respect of the reserve lands described in the notice, and
• Wishes to participate with the provincial government, or a municipality, in the implementation of concurrent real property taxation under both the First Nation's taxation law and provincial law

Mailing the notice

Send the notice to:

Minister of Finance
PO Box 9446 STN PROV GOVT
Victoria BC V8W 9V6

On receipt of the notice, the minister will:

• Acknowledge receipt of the notice and ensure the start of the appropriate contract negotiations between the provincial government and the First Nation
• If the reserve lands are located within the boundaries of a municipality, deliver a copy of the notice to the municipality and request it to start the appropriate contract negotiations with the First Nation
• Deliver a copy of the notice to the BC Assessment Authority

Start of concurrent taxation

The concurrent taxation of non-member occupiers commences under the Indian Self Government Enabling Act once:

• The contract for the First Nation to provide services has been finalized
• The provincial government regulation or municipal by-law providing for the reduced tax rate is effective, and
• The First Nation's taxation law has been approved by the First Nations Tax Commission or the federal Minister of Crown-Indigenous Affairs

The commencement date will depend on when the contract for services is made, as follows:

• If the contract is made before March 1 of a calendar year, the provincial government regulation or municipal by-law may be made to apply starting with that calendar year or with the next calendar year
• If the contract is made on or after March 1 of a calendar year, the provincial government regulation or municipal by-law may be made to apply starting with the next calendar year

Key considerations when providing notice

It can be a lengthy process for a First Nation to get the required approvals for implementation of concurrent taxation on reserve lands and to negotiate a contract to provide services.

To ensure a smooth transition, we recommend providing notice a full year in advance.

Issues may arise when notice is given by a First Nation that it intends to enact a taxation law imposing taxes starting with the current calendar year.