It’s important to clarify that First Nations only receive tax exemptions when on reserves; most Indigenous people pay the same taxes as other Canadians.
Through treaties, First Nations will acquire a land base and establish a government with powers to access revenues, borrow, receive transfers from other governments and levy taxes. The governments of Canada and BC will seek to gradually eliminate tax exemptions as First Nations move towards greater economic self-sufficiency. For example, the current modern treaty tax exemptions to transaction taxes such as sales tax will be eliminated eight years after the effective date. Exemptions for all other taxes, including income tax, will be eliminated twelve years after its effective date.