Taxation

Provincial Sales Tax (PST)

As of January 1, 2024, status individuals will be able to buy goods on the Nisg̱a’a former reserves exempt from PST (the tax exemption will not apply on all Nisg̱a’a Lands).

Good & Services Tax (GST)

Nisg̱a’a GST will no longer be applicable as of January 1, 2024. Status individuals will be able to buy goods on the Nisg̱a’a former reserves exempt from GST. Purchases by status individuals made on Nisg̱a’a Lands but off the former Nisg̱a’a reserves will be subject to federal GST. 

Income Tax

As of January 1, 2024, a status Individual will be exempt from income tax on their employment income if that employment income is “situated” on a former Nisg̱a’a reserve.

The Nisg̱a’a Lisims Government recommends that you consult your financial advisors and access the Canada Revenue Agency Indian Act Exemption for Employment Income Guidelines (clickable link), for guidance to employers and employees, and, to assess whether your employment income would be exempt under section 87 of the Indian Act. 

Property Taxation

Under the Real Property Tax Co-ordination Agreement between the Nisg̱a’a Nation and British Columbia, NLG began levying and collecting real property taxes on properties held by both Nisg̱a’a citizens and persons other than Nisg̱a’a citizens on Nisg̱a’a Lands in 2015.

In 2023, British Columbia amended its laws, and the parties amended the Nisga’a Real Property Tax Coordination Agreement, to facilitate an exemption for Nisga’a citizens beginning on January 1, 2024. In October 2023, WSN enacted an exemption for Nisga’a citizens from Nisga’a property tax, starting in 2024.

The property tax exemption for Nisga’a citizens is a new exemption for 2024.  The new exemption will not result in refunds of any taxes paid in prior years. You must still pay any overdue taxes from prior years and the annual property tax sale still applies.

The new property tax exemption is the result of collaboration between the Government of British Columbia and Nisga’a Lisims Government, and is not connected to the Indian Act, is for all Nisga’a citizens (regardless of status) and applies through-out Nisga’a lands (not just on former Nisga’a reserves). However, to get the exemption, it is important that you check your Notice of Assessment to make sure that your property has been identified as exempt.