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Policy Forum: In Defence of the First Nations Fiscal Management Act

Author

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  • André Le Dressay

    (Tulo Centre of Indigenous Economics, Kamloops, British Columbia)

Abstract

The debate with respect to the recognition of Indigenous rights, title, and jurisdiction has largely been won. It has now moved to how best to implement those rights, title, and inherent jurisdictions. For Indigenous taxation jurisdiction, implementation must address challenges related to taxpayer representation, concurrent jurisdiction, service agreements with other governments, administrative capacity, financial management, and access to public debt capital at competitive rates. In this article, the author argues that the First Nations Fiscal Management Act (FMA) has been successful in overcoming these challenges. The FMA has protected and expanded Indigenous tax jurisdiction through standards and institutional support. As a result, it represents an effective path for interested Indigenous governments "to exercise [their] inherently governmental power of taxation" affirmed by the Supreme Court of Canada in Matsqui Indian Band , and to expand their use of that power.

Suggested Citation

  • André Le Dressay, 2021. "Policy Forum: In Defence of the First Nations Fiscal Management Act," Canadian Tax Journal, Canadian Tax Foundation, vol. 69(3), pages 829-833.
    • Handle: RePEc:ctf:journl:v:69:y:2021:i:3:p:829-833
    DOI: https://doi.org/10.32721/ctj.2021.69.3.pf.ledressay
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    Cited by:

    1. Donn. L. Feir & Maggie E. C. Jones & David Scoones, 2024. "When do nations tax? The adoption of property tax codes by First Nations in Canada," Public Choice, Springer, vol. 199(3), pages 285-318, June.

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