Maa‑nulth Land Additions; Indian Act Tax Restored

Summary#

Notices from Department of Crown‑Indigenous Relations and Northern Affairs update land records and tax rules in several modern treaties. They add specific parcels to the Maa‑nulth First Nations Final Agreement land schedule and reinstate the tax exemption under section 87 of the Indian Act for beneficiaries and former reserve lands in the Maa‑nulth, Tla’amin, and Tsawwassen final agreements on the dates shown below.

What it does#

• Adds parcels to the Maa‑nulth land schedule:

  • Declares District Lot 1610, Rupert District (Mission Island) as Maa‑nulth First Nation land as of September 14, 2021.
  • Declares Lot 5, District Lot 1612, Rupert District, Plan 3840 as Maa‑nulth First Nation land as of September 14, 2021.
  • Declares the “Walters Cove Resort Parcels” as Maa‑nulth First Nation land as of October 19, 2022: Parcel Identifier 006-150-870, Parcel Identifier 001-096-176, Parcel Identifier 001-096-168, and related lots on Walters Island.
  • Amends Appendix B‑2, Part 2(a), Plan 16 (a map of Mission Islands West) to show these additions. The notice says the map is illustrative and not a legal land description.

• Reinstates the tax exemption in specific final agreements so that section 87 of the Indian Act again applies in certain cases:

  • Maa‑nulth First Nations Final Agreement — amendments came into effect June 23, 2023. They restore section 87 for Maa‑nulth members who are registered under the Indian Act and treat some former reserve or surrendered lands as if they were reserves for tax-exemption purposes, subject to conditions and to section 87 itself remaining in force.
  • Tla’amin Final Agreement — amendments came into effect June 23, 2023. They similarly restore section 87 for Tla’amin citizens and for certain Tla’amin lands that were reserves or surrendered lands, with limits and conditions and an option for the Tla’amin Nation to enter agreements that limit the exemption.
  • Tsawwassen First Nation Final Agreement — amendments came into effect March 27, 2023. They restore section 87 for Tsawwassen members and for certain lands, add or renumber related clauses, and allow the nation to enter tax agreements that limit the exemption.

• All three sets of amendments are described as aligning with Canada’s revised federal tax policy. Each agreement includes language saying the restored application of section 87 applies only while section 87 itself remains law and may be limited by separate tax agreements.

Who's affected#

• Members and citizens of the Maa‑nulth First Nations (Ka:’yu:’k’t’h’/Che:k’tles7et’h’), the Tla’amin Nation, and the Tsawwassen First Nation — especially those who are registered under the Indian Act.
• People or businesses with interests on the named parcels (for example, the Walters Cove Resort parcels and the Mission Islands sites).
• Federal and provincial tax authorities and any parties that might negotiate tax agreements with the named First Nations.
• The notices do not spell out every practical consequence or who will see which tax change; some details depend on future agreements and whether section 87 remains in force.

Why it matters#

• Restoring the application of section 87 of the Indian Act can change whether certain income, goods or property are exempt from some taxes for eligible First Nation members and on specified former reserve lands. That can affect household finances, business costs, and local economic arrangements.
• Adding parcels to Maa‑nulth lands updates official records and maps. That matters for land use, local planning, property management, and who has jurisdiction over those areas.
• The notices also make clear that the First Nations and governments can negotiate tax agreements that limit how the exemption is applied. That means practical tax outcomes could vary case by case and may require new agreements or clarifications.