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This Act is current to July 19, 2017
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Treaty First Nation Taxation Act

[SBC 2007] CHAPTER 38

Assented to November 22, 2007

Contents
1Definitions
2Intention to impose property taxes
3Authority to tax non-member owners and occupiers and provide exemptions
4Property tax exemptions
4.1Adjustments to taxes
4.2Exemptions from treaty first nation taxation
5Treaty first nation delegation
6Publication of Real Property Tax Co-ordination Agreement
7Section 5 of the Offence Act
7.1Regulations
8 Amendment to this Act
9Commencement

Definitions

1  In this Act:

"improvements" has the same meaning as in the Assessment Act;

"land" has the same meaning as in the Assessment Act;

"property taxes" means taxes imposed on the basis of

(a) the value of land or improvements or both, or

(b) a single amount for each parcel of land, the taxable area of a parcel of land or the taxable frontage of a parcel of land;

"Real Property Tax Co-ordination Agreement" means an agreement between Her Majesty in right of British Columbia and a treaty first nation that

(a) is authorized under the treaty first nation's final agreement, and

(b) sets out the agreement of the parties in relation to

(i) the treaty first nation's authority to apply real property taxation laws of the treaty first nation to persons other than its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation's final agreement, and

(ii) the co-ordination of the exercise of the treaty first nation's taxation authority with British Columbia's tax systems;

"taxing treaty first nation", for a taxation year, means a treaty first nation that

(a) is a party to a Real Property Tax Co-ordination Agreement, and

(b) has complied with section 2 (3) or (5) in a previous taxation year.

Intention to impose property taxes

2  (1) In this section:

"band" has the same meaning as in the Indian Act (Canada);

"first nation" has the same meaning as in the Treaty Commission Act;

"treaty and land claims agreement" means a treaty and land claims agreement, within the meaning of sections 25 and 35 of the Constitution Act, 1982, negotiated by a first nation, Canada and British Columbia in a process facilitated by the British Columbia Treaty Commission, established under section 3 of the Treaty Commission Act.

(2) A treaty first nation that has entered into a Real Property Tax Co-ordination Agreement may exercise its authority under the agreement to apply real property taxation laws of the treaty first nation to persons other than its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation's final agreement and Real Property Tax Co-ordination Agreement, only if

(a) the treaty first nation has given notice under subsection (3) or, if a first nation has negotiated a treaty and lands claim agreement that has not come into effect, the council of the band represented by that first nation has given notice under subsection (5), and

(b) the treaty first nation has enacted a law authorizing the imposition of property taxes on those persons for the taxation year.

(3) A treaty first nation that wishes to give notice for the purposes of subsection (2) must provide, on or before June 1 of the calendar year before the taxation year in which the treaty first nation intends to first exercise the authority described in subsection (2), to the minister charged with the administration of the Community Charter,

(a) written notice stating that it will be exercising that authority in the next and following taxation years, and

(b) a copy or a draft of the law referred to in subsection (2) (b).

(4) If a treaty first nation provides a draft law under subsection (3) (b), the treaty first nation must provide to the minister charged with the administration of the Community Charter a copy of the law within 60 days after its enactment.

(5) If

(a) the Legislature has enacted settlement legislation in respect of a treaty and land claims agreement to which a first nation is a party,

(b) the first nation has negotiated a Real Property Tax Co-ordination Agreement to come into effect on or before the date the treaty first nation intends to begin to apply property taxation laws of that treaty first nation to persons who are not its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation's final agreement and Real Property Tax Co-ordination Agreement,

(c) that treaty and land claims agreement provides that the individuals constituting the band council of the band represented by the first nation will form the first government of the treaty first nation, and

(d) the band council wishes to give notice for the purposes of subsection (2) and passes a resolution to that effect,

the band council of the band must provide, on or before June 1 of the calendar year before the taxation year in which the band council intends the treaty first nation to first exercise the authority described in subsection (2), to the minister charged with the administration of the Community Charter,

(e) written notice stating that the taxing treaty first nation will be exercising that authority in the next and following taxation years,

(f) a copy of the resolution referred to in paragraph (d), and

(g) a draft of the law referred to in subsection (2) (b).

(6) If a band council gives notice under subsection (5),

(a) the notice has the same effect as if it were given by the treaty first nation of which the band council forms the first government,

(b) the minister charged with the administration of the Community Charter is entitled to rely on the notice without proof of the signature or official character of the person giving the notice, and

(c) the treaty first nation must provide to that minister, within 60 days after its enactment, a copy of the law enacted by the treaty first nation, a draft of which was provided under subsection (5) (g).

Authority to tax non-member owners and occupiers and provide exemptions

3  (1) A taxing treaty first nation may, by law,

(a) impose property taxes on persons who are not its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation's final agreement, in relation to those persons' ownership or occupation of land or improvements within its treaty lands, and

(b) provide exemptions from those property taxes,

to the extent these are authorized by this Act or a Real Property Tax Co-ordination Agreement.

(2) Despite the terms of a Real Property Tax Co-ordination Agreement, a taxing treaty first nation may, by law, exempt from property taxes property that, under a tax treatment agreement, is exempt from all property taxes except taxes imposed by the treaty first nation.

(3) Property taxes imposed under a law of a taxing treaty first nation are deemed to have been imposed on January 1 of the year in which the law is enacted, unless expressly provided otherwise by the law under which they are imposed.

(4) If a taxing treaty first nation imposes a property tax within its treaty lands specifically for the purpose of raising the amount of a specific requisition received under any of the following:

(a) the Assessment Authority Act;

(b) the South Coast British Columbia Transportation Authority Act;

(c) the Hospital District Act;

(d) the Police Act,

despite the terms of a Real Property Tax Co-ordination Agreement, and subject to any adjustments required or authorized under section 4.1, for the purposes of the specific requisition,

(e) to the extent that land and improvements in the treaty lands were treated as taxable under the applicable Act for the purpose of determining the amount of the requisition, land and improvements must be treated as taxable,

(f) to the extent that land and improvements were treated as exempt under the applicable Act for that purpose, land and improvements must be treated as exempt from the tax, and

(g) the rates applied to each property class in order to determine the amount of the requisition must be applied to the net taxable value of land and improvements in each property class in the treaty lands.

(5) In the circumstances described in subsection (4), the treaty first nation must set out separately on a tax notice given to the taxpayer

(a) the amount of the taxes imposed, and

(b) the rate at which the taxes are imposed

in relation to the specific requisition.

(6) If a taxing treaty first nation imposes a property tax within its treaty lands specifically for the purpose of raising the amount of a requisition referred to in subsection (4) and, under an enactment set out in that subsection, a municipality is entitled to an administration fee for collecting the tax, the taxing treaty first nation is also entitled to an administration fee, and the provisions of the applicable enactment relating to the administration fee apply in relation to the taxing treaty first nation as if it were a municipality.

(7) On or before June 1 in each taxation year, a taxing treaty first nation must provide to the minister charged with the administration of the Community Charter a copy of any laws of the taxing treaty first nation imposing property taxes, or exempting property from property taxes, for that taxation year.

Property tax exemptions

4  Interests in land or improvements within the treaty lands of a taxing treaty first nation are exempt from taxes under

(a) the School Act, and

(b) section 2 (1) of the Taxation (Rural Area) Act.

Adjustments to taxes

4.1  For certainty,

(a) if a Real Property Tax Coordination Agreement provides that the Assessment Act and the Assessment Authority Act apply for purposes of real property taxation under the treaty first nation's taxation laws, the treaty first nation must make adjustments to property taxes responding to supplementary rolls the treaty first nation receives, and

(b) if a plan of subdivision in relation to treaty lands is deposited in the land title office, as defined in the Assessment Act, after November 30 in any year and before June 1 in the next year, the treaty first nation may apportion or reapportion, as applicable, property taxes for that next year in respect of the parcels created by the subdivision in the same proportion as taxes would have been payable had the subdivision occurred on or before November 30 in the first year.

Exemptions from treaty first nation taxation

4.2  (1) Land or improvements or both vested in or held by

(a) a taxing treaty first nation, or

(b) a taxing treaty first nation jointly with a municipality or regional district

are exempt from taxation by the taxing treaty first nation to the same extent that land, improvements or both vested in or held by a municipality or by a municipality jointly with another municipality or a regional district are exempt from taxation by the municipality under section 220 (1) (b) of the Community Charter.

(2) Sections 229 and 230 of the Community Charter apply in relation to a taxing treaty first nation and its treaty lands and, for that purpose, a reference in those sections to a municipality must be read as a reference to the taxing treaty first nation or its treaty lands, as the context requires.

Treaty first nation delegation

5  A taxing treaty first nation may make laws delegating its authority, including law-making authority, under a Real Property Tax Co-ordination Agreement to the extent this is authorized by the Real Property Tax Co-ordination Agreement.

Publication of Real Property Tax Co-ordination Agreement

6  The minister must publish each Real Property Tax Co-ordination Agreement in the Gazette and, if a Real Property Tax Co-ordination Agreement is amended or terminated in accordance with its terms, notice of its amendment or termination.

Section 5 of the Offence Act

7  Section 5 of the Offence Act does not apply to this Act.

Regulations

7.1  (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations establishing the maximum penalty rate a taxing treaty first nation may apply to property taxes that are not paid when due.

Amendment to this Act

[Note: See Table of Legislative Changes for the status of section 8.]

Section(s) Affected Act
8 Treaty First Nation Taxation Act

Commencement

9  The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

ItemColumn 1
Provisions of Act
Column 2
Commencement
1Anything not elsewhere covered by this tableThe date of Royal Assent
2Sections 3 to 8By regulation of the Lieutenant Governor in Council