Students learn how to set First Nation property tax rates through the preparation of a local services budget and how to communicate effectively with council and taxpayers during this process. Topics include setting tax rates and expenditure policy issues; preparation of local revenue budgets; preparation of annual tax rates and expenditure laws; understanding user fees and business occupancy taxes; and communication and notification requirements under the authority of the First Nations Fiscal Management Act (FMA) or s.83 of the Indian Act.
3 credits. Prerequisites: Introduction to First Nation Taxation.
This is an on-campus class in Kamloops, BC.
This is the second course of the Certificate in First Nation Tax Administration program.