Taxation under section 83 of the Indian Act versus the FMA
May 02, 2016
| Issue | s83 | FMA |
| Undertake basic property taxation regime? | Yes | Yes |
| Can you undertake immediately? | Yes | Yes |
| Responsive, comprehensive regulatory framework to support First Nation jurisdiction? | No | Yes |
| Allows for expanded First Nation tax powers? – Development Cost Charges – Service Taxes – Business Activity Taxes – Property Transfer Taxes – Fees for local services |
No | Yes |
| Taxpayer Representation Laws? | No | Yes |
| Financial Administration Laws? | No | Yes |
| Possibility to participate in low-cost, First Nations pooled borrowing? | No | Yes |
| Eligible for law development grant funding? | No | Yes |
| Strengthened tax enforcement and lease cancellation powers in regards to non payment of taxes? | No | Yes |
| Authority to approve laws? | Minister | FNTC |
IBF4
