When the Tk’emlúps te Secwe̓pemc established the Mount Paul Industrial Park in the early 1960‘s, the land was conditionally surrendered under section 37 of the Indian Act. Further, the province had the right to collect taxes from the third party interests.
In 1986, through the Kamloops Amendment, the Indian Act was amended allowing First Nations to implement bylaws, assert jurisdiction, and levy taxes and other fees on designated lands (formerly conditionally surrendered). In 1991, the band collected the property taxes from leasehold interest for the first time.
In addition to property taxation, the band implemented the Kamloops Indian Band Sales Tax (KIBST) on liquor, tobacco and fuel purchases on our reserve lands.
The KIBST is applicable to the Goods and Services Tax portion, and to both status and non-status persons.