The Question of rates in Indian taxation

Summary: This paper is meant to invite public comment on recommendations the Indian Taxation Advisory Board wishes to make on factors it should take into account to determine whether a rate contained in First Nation/Band Council real property taxation by-laws is fair and equitable. It outlines the change to the Indian Act in 1988 which broadened First Nation/Band Councils' power to tax and describes the main functions of the Board and one of its permanent committees established to deal with the question of rates. It also describes real property taxation. In addition, it sets out the questions the Board would like answered, as well as a number of tentative conclusions the Board is considering. Finally, it raises possible alternatives to as valorem taxation.