Regulations (Amending) the First Nations Taxation Enforcement Regulations, pursuant to the First Nations Fiscal Management Act

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Title or working title of the regulatory initiative

Regulations Amending the First Nations Taxation Enforcement Regulations

Enabling act(s)

First Nations Fiscal Management Act

Description

The proposed amendments to the First Nations Taxation Enforcement Regulations will implement certain efficiencies to support First Nations property taxation under the First Nations Fiscal Management Act as well as allow for greater alignment between First Nations property taxation enforcement regimes and provincial property taxation in the province where they are located.

Regulatory cooperation efforts (domestic and international)

The department will work with the First Nations Tax Commission on the content of the proposed amendments.

Potential impacts on Canadians, including businesses

First Nations which have opted into and are currently taxing under the First Nations Fiscal Management Act and ratepayers, including businesses, in these communities may be impacted by the proposed amendments.

Consultations

The First Nations Tax Commission will engage with stakeholders to inform them of the development of the proposed changes to the Regulations. The department will collaborate with the First Nations Tax Commission on the content and form of the proposed amendments. Consultations began in 2018 with the First Nations Tax Commission. Broader engagement will occur once a consultation draft is available for discussion, tentatively in 2023-2024.

Further information

Not applicable.

Departmental contact information

Andrea Dykstra
Director
Fiscal Policy and Investment Readiness
Indigenous Institutions and Governance Modernization Branch
Resolution and Partnerships Sector
Tel.: 343-596-4150
Email: andrea.dykstra@rcaanc-cirnac.gc.ca

The date the regulatory initiative was first included in the Forward Regulatory Plan

April 2019

Find out more

Consult Crown-Indigenous Relations and Northern Affairs Canada's Laws and Regulations web page for:

Consult the following for links to the Cabinet Directive on Regulation and supporting policies and guidance, and for information on government-wide regulatory initiatives implemented by departments and agencies across the Government of Canada:

To learn about upcoming or ongoing consultations on proposed federal regulations, visit:

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