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Taxation2019-09-24T17:14:30+00:00

INDIAN TAXATION

Indian taxation is but one of many progressive steps toward native economic self-sufficiency and self-government. This will benefit all Canadians. By working together, enhanced levels of service at fair costs can be achieved.

Bands have been able to tax since the turn of the century – so, Native taxation is not new. With the passing of Bill C-115 in 1988, the Federal government granted to First Nations the new powers to levy property taxes on their reserve lands. In response to this important legislation, the BC Provincial government passed Bill 64 – the Indian Self-Government enabling Act. Essentially, the province agreed to vacate the field of property taxation if Bands enacted their own taxation bylaws. Since 1994, Tsawout has implemented our own Taxation and Assessment bylaws.

Please note: This article is provided as an information source only and not for legal advice or otherwise.

The information provided here will give you an understanding of how the First Nations property taxation system works. There are many similarities with the Provincial property taxation systems, which you are probably familiar with if you have resided within local municipalities.

Please note: This article is provided as an information source only and not for legal advice or otherwise.

The information provided here will give you an understanding of how the First Nations property taxation system works. There are many similarities with the Provincial property taxation systems, which you are probably familiar with if you have resided within local municipalities.

INDIAN TAXATION

Indian taxation is but one of many progressive steps toward native economic self-sufficiency and self-government. This will benefit all Canadians. By working together, enhanced levels of service at fair costs can be achieved.

Bands have been able to tax since the turn of the century – so, Native taxation is not new. With the passing of Bill C-115 in 1988, the Federal government granted to First Nations the new powers to levy property taxes on their reserve lands. In response to this important legislation, the BC Provincial government passed Bill 64 – the Indian Self-Government enabling Act. Essentially, the province agreed to vacate the field of property taxation if Bands enacted their own taxation bylaws. Since 1994, Tsawout has implemented our own Taxation and Assessment bylaws.

TAXATION REMINDERS

  • Your taxes are due within the months of June & July each taxing year. If you have not received your assessment by mid-January each year, please contact the Assessment Authority NOT Tsawout First Nation.

  • Remit your taxes to the Administration office of the Tsawout First Nation.

  • You are required to inform the Tsawout First Nation of any occupier and/or ownership address changes.

  • It is the individual home owners responsibility, if you do not receive a Property tax notice by Mid-June each year, you are required to contact the administration office of the Tsawout First Nation.

  • You can only appeal your assessment, not your property taxes. Any property assessment appeals must be filed to the BC assessment office by January 31st annually.

FAQ

Who administers the system?2019-02-12T23:39:40+00:00

Tsawout First Nation is a Native Aboriginal Organization that was established to provide a wide range of services to its member residents and to act as a political vehicle for the people of their First Nation. Tsawout First Nation is administering this new property taxation system as required in the bylaws.

As an occupier of these reserve lands, will my services change?2019-02-12T23:41:41+00:00

No, the Band Government offices are working to ensure that all existing services are provided. As a responsible government, the Band will continue to provide local government services to all of their residents either Native or Non-Native.

How do I know that my tax dollars are put to good use?2019-02-12T23:41:15+00:00

All tax revenue is to be deposited into a trust account and may only be spent according to an expenditure by-law which is approved by the Indian Taxation Advisory Board and signed by the Minister responsible for Indian and Northern Affairs Development Canada on a yearly basis.

How are my rights safeguarded?2019-02-12T23:42:14+00:00

The Tsawout First Nation has undertaken the task of ensuring that a fair taxation system is established. Band Governments readily acknowledge the need to safeguard and serve all residents equally.

The following measures are part of the Indian Taxation process to ensure all fairness:

Direction is made by Chief & Council of the Band – prior to any Property Taxation & Assessment laws, they are forwarded to Tax Authorities of BC Region and Ottawa for Ministerial approval.

All laws are reviewed and approved by the First Nations Tax Commission (previously known as Indian Taxation Advisory Board (ITAB)). The laws are then approved by the commission and then forwarded to the Minister of Indian and Northern Affairs Development for signature.

The Band has also adopted the same assessment system as used elsewhere in the Province of BC. All residents may appeal their assessments, directly to the BC Assessment Authority Offices.
The Property Assessment System

How will my manufactured home and property be assessed?2019-02-12T23:43:01+00:00

Within our Boundaries the property assessments is based on a very similar process as off-reserve occupiers. The Tsawout First Nation currently renews the contract with the BC Assessment Authority to assess your Properties on a three year basis.

When will I receive my Assessment Notice?2019-05-30T17:11:32+00:00

The BC Assessment Authority is responsible for the scheduled events concerning the assessment notices. Our schedule indicates that assessment notices should be received by each owner/occupier no later than January 1st of each year. If you do not receive an assessment notice, you must contact the BC Assessment Authority of Victoria by telephone (250) 479-7131.

Can I appeal the property assessment?2019-05-30T17:11:26+00:00

Yes, you can appeal your property assessment and directing the appeal to the BC assessment authority, as they are responsible for the actual values. The Tsawout First Nation has adopted the following procedures of the appeal process:

1 – Court of Revision;

2 – Appeal Review Committee;

3 – Federal Court of Canada

Who sets the tax rates?2019-05-30T17:11:20+00:00

The Tsawout First Nation has been given the authority to set their own tax rates through their rates and expenditures by-laws. The process for these annual laws are forwarded to FNTC First Nations Tax Commission of Ottawa and to the Minister of Indian and Northern affairs development of Canada for final approval. These rates are kept fairly with the neighboring municipality.

What about Home Owner Grants, can I (we) claim one?2019-05-30T17:11:16+00:00

Home owner grants are made available to those who qualify. Requirements are made as if you are an off-reserve resident in the Province of British Columbia. You must meet the requirements listed on the reverse side of the Property tax notices every year. More information at the Tsawout First Nation administration office.

TAXATION REMINDERS

  • Your taxes are due within the months of June & July each taxing year. If you have not received your assessment by mid-January each year, please contact the Assessment Authority NOT Tsawout First Nation.

  • Remit your taxes to the Administration office of the Tsawout First Nation.

  • You are required to inform the Tsawout First Nation of any occupier and/or ownership address changes.

  • It is the individual home owners responsibility, if you do not receive a Property tax notice by Mid-June each year, you are required to contact the administration office of the Tsawout First Nation.

  • You can only appeal your assessment, not your property taxes. Any property assessment appeals must be filed to the BC assessment office by January 31st annually.

FAQ

Who administers the system?2019-02-12T23:39:40+00:00

Tsawout First Nation is a Native Aboriginal Organization that was established to provide a wide range of services to its member residents and to act as a political vehicle for the people of their First Nation. Tsawout First Nation is administering this new property taxation system as required in the bylaws.

As an occupier of these reserve lands, will my services change?2019-02-12T23:41:41+00:00

No, the Band Government offices are working to ensure that all existing services are provided. As a responsible government, the Band will continue to provide local government services to all of their residents either Native or Non-Native.

How do I know that my tax dollars are put to good use?2019-02-12T23:41:15+00:00

All tax revenue is to be deposited into a trust account and may only be spent according to an expenditure by-law which is approved by the Indian Taxation Advisory Board and signed by the Minister responsible for Indian and Northern Affairs Development Canada on a yearly basis.

How are my rights safeguarded?2019-02-12T23:42:14+00:00

The Tsawout First Nation has undertaken the task of ensuring that a fair taxation system is established. Band Governments readily acknowledge the need to safeguard and serve all residents equally.

The following measures are part of the Indian Taxation process to ensure all fairness:

Direction is made by Chief & Council of the Band – prior to any Property Taxation & Assessment laws, they are forwarded to Tax Authorities of BC Region and Ottawa for Ministerial approval.

All laws are reviewed and approved by the First Nations Tax Commission (previously known as Indian Taxation Advisory Board (ITAB)). The laws are then approved by the commission and then forwarded to the Minister of Indian and Northern Affairs Development for signature.

The Band has also adopted the same assessment system as used elsewhere in the Province of BC. All residents may appeal their assessments, directly to the BC Assessment Authority Offices.
The Property Assessment System

How will my manufactured home and property be assessed?2019-02-12T23:43:01+00:00

Within our Boundaries the property assessments is based on a very similar process as off-reserve occupiers. The Tsawout First Nation currently renews the contract with the BC Assessment Authority to assess your Properties on a three year basis.

When will I receive my Assessment Notice?2019-05-30T17:11:32+00:00

The BC Assessment Authority is responsible for the scheduled events concerning the assessment notices. Our schedule indicates that assessment notices should be received by each owner/occupier no later than January 1st of each year. If you do not receive an assessment notice, you must contact the BC Assessment Authority of Victoria by telephone (250) 479-7131.

Can I appeal the property assessment?2019-05-30T17:11:26+00:00

Yes, you can appeal your property assessment and directing the appeal to the BC assessment authority, as they are responsible for the actual values. The Tsawout First Nation has adopted the following procedures of the appeal process:

1 – Court of Revision;

2 – Appeal Review Committee;

3 – Federal Court of Canada

Who sets the tax rates?2019-05-30T17:11:20+00:00

The Tsawout First Nation has been given the authority to set their own tax rates through their rates and expenditures by-laws. The process for these annual laws are forwarded to FNTC First Nations Tax Commission of Ottawa and to the Minister of Indian and Northern affairs development of Canada for final approval. These rates are kept fairly with the neighboring municipality.

What about Home Owner Grants, can I (we) claim one?2019-05-30T17:11:16+00:00

Home owner grants are made available to those who qualify. Requirements are made as if you are an off-reserve resident in the Province of British Columbia. You must meet the requirements listed on the reverse side of the Property tax notices every year. More information at the Tsawout First Nation administration office.

PROPERTY TAX PAYMENTS

Property tax payments can be made by cheque, payable to Tsawout Property Taxation. Please write your folio (account) number on the memo portion of the cheque and enter the amount of the payment enclosed on the front of the payment remittance portion of the Tax Notice. Payment can also be made in cash, cheque, money order or bank draft. Debit or credit cards are not currently accepted at this time.

Payment made from outside Canada must be issued from a Canadian correspondent bank in Canadian funds. Ensure your payment and/or Grant Applications are received on or before the due date to avoid penalties. Penalties will be charged on unpaid taxes and unclaimed Grant amounts.

How Payments are Applied

  • First – to taxes, including interest, from previous taxation years

  • Second – to a penalty added in the current taxation year

  • Third – to unpaid taxes for the current taxation year

ADDITIONAL INFORMATION

Multiple Owners

One (registered) owner will receive a tax notice reflecting the full tax amount billed. Have one owner remit one cheque for the full amount billed to avoid duplicate payments.

Recently Sold Property
New owner(s) are responsible for their property taxes, by the due date whether they receive a tax notice or not.