IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v69y2021i3p829-833.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2021CTJ3.aspx
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2021.69.3.pf.ledressay?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Feir, Donn. L. & Jones, Maggie E. C. & Scoones, David, 2022. "When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada," IZA Discussion Papers 15820, Institute of Labor Economics (IZA).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:69:y:2021:i:3:p:829-833. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.