Updated June 2023
Musqueam first implemented taxation bylaws in 1991 under Section 83 of the Indian Act, which states that a band may, for local purposes, make bylaws for taxation of land or interests in land in a reserve. Property tax revenues that are collected support local programs and services such as water, sewer, police, fire, and other infrastructure.
Taxation Rates 2023
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 enabling federal statutes: the Indian Act or the First Nations Fiscal Management Act.
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 bylaws section of our website.