Act title BEFORE re-enacted by 2024-13-260, effective April 25, 2024 (Royal Assent).
TREATY FIRST NATION TAXATION ACT
Section 1 definitions of "improvements" and "land" were added by 2009-22-5, effective October 29, 2009 (Royal Assent).
Section 1 definition "Real Property Tax Co-ordination Agreement", paragraph (b) (i) BEFORE amended by 2011-11-66(a), effective June 2, 2011 (Royal Assent).
(i) the treaty first nation's authority to impose property taxes on persons who are not its treaty first nation members in relation to those persons' ownership or occupation of its treaty lands, and
Section 1 definition "tax treatment agreement" BEFORE repealed by 2011-11-66(b), effective June 2, 2011 (Royal Assent).
"tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that
(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and
(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,
and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading;
Section 1 definition "taxing treaty first nation", paragraphs (a) and (b) BEFORE amended by 2011-11-66(c) and (d), effective June 2, 2011 (Royal Assent).
(a) is a party to a Real Property Tax Co-ordination Agreement under which the treaty first nation is authorized to impose on persons who are not its treaty first nation members taxes in relation to those persons' ownership or occupation of its treaty lands, and
(b) has complied with section 2 (1) or (2) in a previous taxation year.
Section 1 definitions of "reserve", "surrendered lands" and "transitional exemption lands" were added by 2021-27-33, effective October 28, 2021 (Royal Assent).
Section 1 definitions of "reserve", "surrendered lands" and "transitional exemption lands" BEFORE repealed by 2023-23-177, effective January 1, 2024.
"reserve" has the same meaning as in section 2 (1) of the Indian Act (Canada);
"surrendered lands" has the same meaning as in section 2 (1) of the Indian Act (Canada);
"transitional exemption lands", in relation to a taxing treaty first nation, means lands within the treaty lands of the taxing treaty first nation that were reserve lands or surrendered lands on the day before the date that the taxing treaty first nation's final agreement took effect.
Section 2 BEFORE re-enacted by 2011-11-67, effective June 2, 2011 (Royal Assent).
Intention to impose property taxes
2 (1) If a treaty first nation that has entered into a Real Property Tax Co-ordination Agreement intends to begin exercising, in a given taxation year, its authority to impose property taxes on persons who are not its treaty first nation members, the treaty first nation must, on or before June 1 of the previous taxation year,
(a) enact a law giving effect to the intention, and
(b) provide to the minister charged with the administration of the Community Charter
(i) a notice stating that it will be imposing property taxes on those persons in the next and following taxation years, and
(ii) a copy of the law referred to in paragraph (a).
(2) If
(a) the Legislature has enacted legislation to give effect to a treaty and land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982, negotiated by a first nation, as defined in the Treaty Commission Act, Canada and British Columbia in a process facilitated by the British Columbia Treaty Commission, established under section 3 of the Treaty Commission Act,
(b) a Real Property Tax Co-ordination Agreement between the first nation and British Columbia has been negotiated to come into effect on the date the treaty and land claims agreement referred to in paragraph (a) comes into effect, and
(c) the Indian band, as defined in the Indian Act (Canada), represented by that first nation, is imposing taxes in its reserve land under section 83 of that Act in the taxation year before that effective date,
that Indian band may provide notice to the minister charged with the administration of the Community Charter, containing the statement required under subsection (1) (b) (i) and accompanied by a draft of the law referred to in subsection (1) (a), on or before June 1 in the taxation year before that effective date.
(3) If an Indian band gives notice under subsection (2), the treaty first nation must provide, within 30 days after that effective date, a copy of the law enacted by the treaty first nation, a draft of which was provided under subsection (2).
Section 3 (1) (a) BEFORE amended by 2011-11-68, effective June 2, 2011 (Royal Assent).
(a) impose property taxes on persons who are not its treaty first nation members in relation to those persons' ownership or occupation of land or improvements within its treaty lands, and
Section 3 (1) BEFORE amended by 2024-13-264, effective April 25, 2024 (Royal Assent).
(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.
Section 7.1 (3) to (6) BEFORE repealed by 2023-23-179, effective January 1, 2024.
(3) Without limiting subsection (1), the Lieutenant Governor in Council may, on the request of a taxing treaty first nation, make regulations as follows:
(a) authorizing the taxing treaty first nation to, by law, provide exemptions from property taxes imposed or collected by the government or by the taxing treaty first nation, in relation to the ownership or occupation of land or improvements within the transitional exemption lands of the taxing treaty first nation, for eligible treaty first nation members or treaty first nation constituents of the taxing treaty first nation;
(b) providing exemptions described in paragraph (a).
(4) An exemption from property taxes provided under a regulation made under subsection (3) is applicable for the period, not exceeding 2 years, that is specified in the regulations.
(5) A law enacted by a taxing treaty first nation providing an exemption referred to in subsection (3) (a) does not apply in respect of property taxes imposed for a taxation year unless the law comes into force on or before October 31 in the preceding calendar year.
(6) A treaty first nation member or treaty first nation constituent of a taxing treaty first nation is eligible for the purposes of a regulation made under subsection (3) if the treaty first nation member or treaty first nation constituent is or was exempt from taxation under the taxation chapter of the taxing treaty first nation's final agreement.
Section 7.1 BEFORE repealed by 2024-13-266, effective April 25, 2024 (Royal Assent).
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.
Section 9 BEFORE repealed by 2024-13-266, effective April 25, 2024 (Royal Assent).
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:
| Item | Column 1 Provisions of Act | Column 2 Commencement |
| 1 | Anything not elsewhere covered by this table | The date of Royal Assent |
| 2 | Sections 3 to 8 | By regulation of the Lieutenant Governor in Council |