DO FIRST NATIONS HAVE SUFFICIENT PROPERTY TAX BASES FROM WHICH TO COLLECT TAX REVENUES?
All First Nations have potential property tax bases; however, some are more administratively viable than others. For those First Nations that do choose to enter property taxation, the exercise of their jurisdiction must be supported. Property tax is an important component of government revenue that is essential to the provision of services. Supreme Court of Canada rulings have reinforced the importance of these powers for First Nations governments.