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Indian and Northern Affairs Canada

Bill C-115, An Act to Amend the Indian Act (designated lands), commonly referred to as the "Kamloops amendment." The Act empowers First Nation Councils to levy property taxes on leased reserved lands. Councils may exercise their new taxation powers by passing property taxation by-laws under the authority of s.83 of the Indian Act. These by-laws must be approved by the Minister. To facilitate the development of Indian taxation, the federal government established the Indian Taxation Advisory Board. A Secretariat was established to assist the Board and Minister.

We conducted Module 1 of the Evaluation of the Indian Taxation Advisory Board and integrated the results with two other modules in an overview report.

In Module I, in-person and telephone interviews were conducted with members and staff of the Board and Secretariat, Senior DIAND managers, and reviews of the Board and Secretariat files were undertaken. These file reviews contained both general documents and files on each specific by-law. Results were provided in a report to the Department.

Our work, and the work of other consultants, contributed to the overall assessment of the evaluation’s issues:

• What have been the results of the Boards operations?

• Is there a continued rationale for the Board?

• Are there alternative ways of meeting the Board’s objectives?