Indigenous Tax Policy

Tax Administration Agreements

Canada has entered into bilateral Tax Administration Agreements (TAAs) with interested Indigenous governments enabling them to impose the First Nations Goods and Services Tax (FNGST), First Nations Personal Income Tax (FNPIT), and First Nations Sales Taxes (FNST). TAAs are administered by the Canada Revenue Agency in conjunction with Finance Canada.

The federal government views the imposition of Indigenous taxes as mutually beneficial for Canada and Indigenous governments. TAAs support progress being made to ensure Indigenous governments have access to revenue generation tools to support their own community priorities.

There are necessary steps to be completed prior to entering into a TAA with Canada. Additional information on TAAs can be found by contacting the Indigenous Tax Policy Section of Finance Canada at fin.fngstinfo-tpspninfo.fin@fin.gc.ca.

• First Nations Goods and Services Tax (FNGST)
  • First Nations Goods and Services Tax - Information and Publication
• First Nations Personal Income Tax (FNPIT)
• First Nations Sales Tax (FNST)

Tax Treatment Agreements

Tax Treatment Agreements (TTAs) are side agreements to Modern Treaties that include technical provisions on tax matters and are also available in the context of self-government arrangements. TTAs may cover the following matters: income tax and sales tax treatment of the Indigenous government and its eligible entities; the tax treatment of donations to the Indigenous government; the tax treatment of transfers of assets among the Indigenous government and its entities, and other technical matters.

• Délįnę Tax Treatment Agreement
• Labrador Inuit Tax Treatment Agreement
  • Labrador Inuit Tax Treatment Agreement Amendment Agreement No. 1
• Maa-nulth First Nations Tax Treatment Agreement
  • Maa-nulth First Nations Tax Treatment Agreement Amendment Agreement
• Nisga'a Nation Taxation Agreement
  • Nisga’a Nation Taxation Agreement Amendment Agreement
  • Nisga’a Nation Taxation Agreement Amendment Agreement No. 2
  • Nisga’a Nation Taxation Agreement Amendment Agreement No. 3
• Tla’amin Tax Treatment Agreement
• Tłįchǫ Tax Treatment Agreement
• Tsawwassen First Nation Tax Treatment Agreement
  • Tsawwassen First Nation Tax Treatment Agreement Amendment Agreement
  • Tsawwassen First Nation Tax Treatment Agreement Amendment Agreement No. 2
• Whitecap Dakota Nation Tax Treatment Agreement

Real Property Tax Agreements

Real Property Tax Treatment Agreements (RPTAs) are agreements between Canada and self-governing Indigenous governments that set out the terms under which Indigenous governments may exercise its jurisdiction in relation to Real Property Taxation. RPTAs may cover the following matters: imposition and establishment of tax rates, application of Indigenous real property taxation law to non-members, taxpayer representation and recourse, and other technical matters.

• Whitecap Dakota Nation Real Property Tax Agreement