First Nations Fiscal Management Act

This optional legislation provides First Nations with support and tools to strengthen their communities and build their economies.

About the act

While all First Nations have the authority to pass by-laws related to the taxation of land under the Indian Act, the First Nations Fiscal Management Act (FNFMA) provides First Nation governments with authority over:

Participating First Nation governments are also supported by the First Nations institutions established under the act. The act contributes to the well-being, economic and community development and greater self-determination of First Nations.

The First Nations Fiscal and Statistical Management Act came into force on April 1, 2006 and was officially renamed the First Nations Fiscal Management Act (FNFMA) on April 1, 2013. The act enables First Nations to participate more fully in the Canadian economy while meeting local needs by:

How to participate in the FNFMA

Participation in the FNFMA is optional. In order to participate, a First Nation must submit a Band Council Resolution to the Minister of Indigenous and Northern Affairs requesting that they be added to the schedule of the FNFMA. This process takes about three months from the time the Band Council Resolution is received.

FNFMA institutions

Once a First Nation has been added to the schedule of the FNFMA, it can begin working with any or all of the First Nations institutions established under the act:

The institutions work together to improve the ability of First Nations governments to address the social and economic well-being of their communities, while providing the practical tools available to other governments for modern fiscal management.

The FNFA issued its inaugural bond of $90 million in June 2014. $50 million was added to the bond in July 2015 and $110 million in May 2016 for a total of $250 million. The 28 participating First Nations are using the funds raised by the FNFA to support infrastructure and economic development projects for their communities.

First Nations participating in the FNFMA

Since 2006, 215 First Nations are scheduled to (or participating in) the FNFMA, and more are asking to be added on a regular basis.

Participation in the act is optional. First Nations communities choose whether they will participate in the taxing and borrowing regimes created under the act and subsequent regulations.

The chart below summarizes First Nation participation in the act by province and territory.
This text represents the long description for this graph showing the increasing number of First Nations on the schedule of the First Nations Fiscal Management Act each year from 2008 through 2017.

In 2008, 42 First Nations were added to the schedule, including 35 from British Columbia, 3 from Saskatchewan, 1 from Ontario and 3 from New Brunswick.

In 2009, 9 First Nations were added to the schedule, including 5 from British Columbia, 2 from Saskatchewan, 1 from Alberta and 1 from New Brunswick.

In 2010, 6 First Nations were added to the schedule, including 5 from British Columbia and 1 from Manitoba.

In 2011, 12 First Nations were added to the schedule, including 5 from British Columbia, 4 from Saskatchewan, 1 from Manitoba and 2 from Ontario.

In 2012, 26 First Nations were added to the schedule, including 11 from British Columbia, 2 from Saskatchewan, 1 from Manitoba, 5 from Ontario, 3 from Quebec, 2 from New Brunswick, and 2 from Nova Scotia.

In 2013, 13 First Nations were added to the schedule, including 5 from British Columbia, 2 from Saskatchewan, 1 from Alberta and 5 from Manitoba.

In 2014, 30 First Nations were added to the schedule, including 15 from British Columbia, 2 from Saskatchewan, 6 from Manitoba, 2 from Nova Scotia, 1 from New Brunswick, and 4 from Ontario.

In 2015, 20 First Nations were added to the schedule, including 6 from British Columbia, 1 from Quebec, 1 from Northwest Territories, 2 from Saskatchewan, 2 from Manitoba, 6 from Ontario, 1 from Alberta and 1 from Nova Scotia.

In 2016, 46 First Nations were added to the schedule, including 2 from Quebec, 7 from Ontario, 11 from Manitoba, 9 from Saskatchewan, 3 from Alberta, 10 from British Columbia, 3 from Nova Scotia and 1 from the Northwest Territories.

As of April 26, 2017, 11 First Nations have been added to the schedule, including 3 from Ontario, 2 from Manitoba, 1 from Saskatchewan, 1 from Alberta, 3 from British Columbia and 1 from Northwest Territories.

Learn more about the FNFMA

The First Nations Gazette, officially launched on June 21, 1997, provides public notice of by-laws, laws, land codes, and other legislation enacted by First Nations. The First Nations Gazette is published by the First Nations Tax Commission in conjunction with the Native Law Centre of the University of Saskatchewan. To date, 368 First Nations have issued public notices through the First Nations Gazette. 6,330 by-laws, laws and land codes have been published and made directly accessible to First Nation citizens, leaseholders and other residents living on reserve lands, electors, legal practitioners, and those with commercial and other interests in reserve land.

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