First Nations Tax Powers
Tax Coordination Agreements
Tax Treatment of First Nation’s Individuals and First Nation’s Governments

First Nations Tax Powers

	Will First Nation tax powers be exclusive or concurrent?
	Which tax powers will be constitutionally protected in a treaty?
	Will the tax powers be delegated? If so, by whom? Under what terms and conditions?
	How will the First Nation tax powers be administered?
	Is there a geographic basis for First Nation tax powers? Will they apply to the entire traditional territory?
	Will First Nation tax powers be exercised over First Nation citizens? Over others?
	Will First Nation tax powers apply to individuals? To Corporations?
	What type of taxes will First Nations be able to collect? Are there new and unique taxes that First Nations may introduce?
	Will First Nation tax powers be limited to direct tax or be broader?
	Will First Nations receive grants in lieu of federal and provincial tax exemptions on their territory? (similar to federal or provincial property within a municipal boundary)
	How will First Nation tax powers impact First Nations fiscally?
	What will allow First Nations to access revenue at source? (e.g., collect GST)
	What opportunities do First Nations have for receiving revenue from tax?

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Tax Coordination Agreements

	Who needs to be a party to the tax coordination agreements? (e.g., bilateral vs. tripartite)
	Where does the authority for the agreement come from?
	What taxes will be covered under a tax coordination agreement?
	How will taxes be introduced?
	What are each party’s responsibilities? Who gets what?
	Will tax coordination agreements affect the federal-provincial cost-sharing agreement? (e.g., would First Nation’s tax revenues be viewed as a cost?)
	Will tax coordination agreements address tax room as well as tax revenues?
	What tax coordination takes place outside of tax coordination agreements? Should it be captured?
	How should continuity and certainty be addressed in tax coordination agreements?
	Do tax coordination agreements include arrangements for sharing tax revenue?

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Tax Treatment of First Nation’s Individuals and First Nation’s Governments by the Federal and Provincial Governments

	Will First Nation governments have unique tax treatment? Which taxes will this include? Will there be any constraints? Will it apply to subsidiaries of the governments?
	Will First Nation governments be exempt from taxes? If so, how?
	Will there be a difference between the tax treatment of government run commercial activities and private sector commercial activities? What different incentives will result?
	What is the link between First Nation government tax treatment and the fact that First Nation government may undertake a broader range of activities than other governments, such as municipalities?
	How will First Nation individuals be treated?
	What is the value of the current s.87 exemption for First Nation citizens?
	What taxes are impacted by s.87?
	What is the impact of s.87 in urban communities vs. rural communities?
	What is the impact of s.87 on First Nations whose land is held primarily under certificates of possession vs. communally?
	What are the trade-offs for relinquishing the s.87 exemption? If the current s.87 exemptions are discontinued, will there be compensation such as was done in the Yukon? How was the Yukon number arrived at?
	What range of taxes will apply to First Nation citizens?

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