Musqueam first implemented taxation bylaws in 1991 under Section 83 of the Indian Act, which states that a band may make bylaws for taxation of land, or interests in land, in a reserve.

Property tax revenues that are collected support Musqueam programs and services, including housing, education, health, security, and infrastructure.

In 2022, Musqueam signed on to the First Nations Fiscal Management Act (FMA), which provides First Nation governments additional taxation authority and a more comprehensive property taxation framework than the Indian Act.

At that time, Musqueam’s existing taxation bylaws, in place since 1996, transitioned to become laws under the FMA and its standards and regulations. However, because these bylaws were written under the Indian Act, there are some inconsistencies with the FMA that need updating.

Proposed Taxation Laws 2024

Updated February 2025

The below four taxation laws were approved by Musqueam Council on January 10, 2025. Before these laws are enacted, they must be approved by the First Nations Tax Commission.

Musqueam anticipates FNTC approval by March 26 and enacted on March 27, 2025.

In anticipation of the enactment of the new Musqueam Property Transfer Tax Law, the Lands Governance Office is working on the Musqueam Indian Band Land Documents Registry Law to ensure leaseholders are only required to register in the First Nations Land Registry and no longer in the BC provincial land title office registry system and therefore pay only one property transfer tax.

Until the Musqueam Property Transfer Taxation Law is in effect, existing guidelines for registration remain in effect.

Care must be taken by leaseholders and legal advisors who are planning a property transfer (assignment of lease) around the anticipated effective day. Please contact Musqueam Taxation and Musqueam Lands Governance Office to avoid double property tax assessments.

Contacts

Martin Bussell
Surveyor of Taxes
[email protected]

Vivian Mearns Notaro
Lands Registry Officer / Lands Assistant
Lands Governance Office
[email protected]

Updated November 2024

The Musqueam Taxation Office has been working to update Musqueam’s taxation laws to ensure they are compliant with the FMA.

As a result, there are four proposed new taxation laws, three that replace existing bylaws and one new law that replaces provincial legislation. These four laws were approved by Chief and Council in October 2024. In addition to notifying band members, under the FMA Musqueam is required to notify the First Nations Gazette and the First Nations Tax Commission.

Transitioning to the FMA and enacting our own taxation laws is another step Musqueam is taking towards self-determination and self-governance.

Click the links below to read the proposed laws, as well as additional resources associated with each law:

Property Assessment Law – Draft 2024

• Notice of Proposed Local Revenue Laws (First Nations Gazette)
• Current MIB Property Assessment Bylaw (1996)

Property Taxation Law – Draft 2024

• Notice of Proposed Local Revenue Laws (First Nations Gazette)
• Current MIB Property Taxation Bylaw (1996)

Utility Service Fee Law – Draft 2024

• Notice of Proposed Local Revenue Laws (First Nations Gazette)
• Key Elements of Proposed MIB Utility Service Fee Law, 2024
• Report on Service Fees levied under Utility Service Fee Law, 2024

Property Transfer Tax Law – Draft 2024

• Notice of Proposed Local Revenue Law (First Nations Gazette)
• Key Elements of Proposed MIB Property Transfer Tax Law, 2024

Contact Musqueam Taxation Office

For band members or leaseholders who have questions or want to submit written representations regarding the proposed laws, please contact our taxation office:

Allyson Fraser
Taxation Executive Assistant
[email protected]

Martin Bussell
Surveyor of Taxes
[email protected]

Or call the band office (604-263-3261) and ask to speak with Allyson.

Taxation Rates 2024

• Annual Tax Rates Law, 2024
• Annual Expenditure Law, 2024

About First Nations Taxation

First Nation tax authorities levy and collect property taxes in the same manner as other governments throughout Canada.

First Nation tax systems generally base taxation on a property assessment, use market value assessment methods and professional assessors, and set rates based on a budget. Procedures for assessment appeals and tax enforcement in First Nation tax systems are also similar to other governments.

First Nations who exercise property taxation jurisdiction can access one of two federal statutes: the Indian Act or the First Nations Fiscal Management Act (FMA).

While the Indian Act enables taxation bylaws, Section 5 of the FMA offers First Nation governments a greater ability to generate taxation for local purposes, including the opportunity to collect property transfer tax.

For more information on property taxation on reserve please visit the First Nations Tax Commission website.

For more information on Musqueam specific taxation bylaws, visit the laws and bylaws section of our website.