Annex B: Status of Action Plan measures
Indigenous Modern Treaty Partner Priorities

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Indigenous Modern Treaty Partner Priority 1

Co-development of Modern Treaty Implementation Policy

• Link to TRC-CTAs: Yes
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

In 2025-26, Canada and Indigenous Modern Treaty Partners continued to co-develop outstanding elements of Canada’s Collaborative Modern Treaty Implementation Policy with Indigenous Modern Treaty Partners, as set out within Section 8.1 of the Policy. Elements are being addressed based on priorities, capacity and resources among the parties involved.

1. New and improved mechanisms: No advancement as all parties agreed that this work was not a priority in 2025-26.
2. Measurement strategy: Indigenous partners obtained data from Statistics Canada (StatCan), and a work plan was developed to conduct a preliminary analysis. This analysis is expected to be completed in 2026 and will support the development of a future measurement strategy.
3. Exercising jurisdiction: Discussions on removing barriers to the exercise of jurisdiction were moved to bilateral tables, with discussions continuing into 2026-27.
4. Concluding self-government arrangements: CIRNAC continued progress towards co-developing self-government agreements with Indigenous Modern Treaty Partners who do not have self-government arrangements as part of their agreements. The department will continue working with other implicated departments, agencies, provinces, and territories to identify and address barriers that arise at negotiation tables.
5. Supporting evolution of Modern Treaties: CIRNAC is working with partners to facilitate Modern Treaty evolution. This is accomplished through negotiations on amendments tailored to individual agreements. See Modern Treaty Priority 15 for additional information.
6. Improving dispute resolution processes: CIRNAC provided a draft dispute resolution policy to Indigenous Modern Treaty and Self-Governing Partners for input and feedback, with the aim of seeking consensus.
7. Support to Boards: CIRNAC conducted an analysis and provided recommendations on alleviating barriers to Modern Treaty-based board member recruitment and retention; specifically regarding Ministerial member remuneration rates. Approval of remuneration rate increases to 26 Ministerial board members and Chairpersons were announced.
8. Updating the Cabinet Directive on the Federal Approach to Modern Treaty Implementation: Work focused on further developing and clarifying key elements of the revised Cabinet Directive, including clarifying federal roles and responsibilities, establishing clearer expectations for early engagement and decision-making across federal departments and agencies, promoting Modern Treaty education and awareness within the federal public service, strengthening mechanisms to support the identification and resolution of implementation issues, and enhancing transparency and accountability.
9. Modern Treaty training: Over 5,000 public servants enrolled in the Canada School of Public Service's (CSPS) Modern Treaties course.
10. Improving information sharing: CIRNAC worked closely with Modern Treaty Partners and Self-Government Agreement Holders to finalize the Terms of Reference for the Intergovernmental Leaders’ Forum and associated Intergovernmental Policy Circle.
11. Effective and transparent mechanisms: CIRNAC worked closely with Modern Treaty Partners and Self-Government Agreement Holders and federal departments to co-develop draft Terms of Reference items for the Intergovernmental Leaders’ Forum. Further, the Intergovernmental Policy Circle has been used as an effective forum to advance key federal priorities with partners, including economic prosperity and major projects.
12. Funding to support participation: CIRNAC streamlined the process to provide more transparent and dedicated funding to support Indigenous Modern Treaty Partners’ meaningful participation in legislative, policy, and program development. Initiatives such as the Modern Treaty Implementation Policy Working Group and the Intergovernmental Policy Circle facilitate collaboration between Canada and Modern Treaty Partners on cross-cutting policy issues and brings relationship building to the forefront of policy making.
13. Co-development guidance: CIRNAC worked closely with Modern Treaty Partners to advance co-development where possible. The department provided guidance to other federal departments and agencies on the application of Canada's Collaborative Modern Treaty Implementation Policy to support their efforts towards collaborative policymaking and co-development.
14. Fostering cultural competency: Public servants continued to be encouraged to pursue their own cultural competence through learning opportunities such as CSPS courses in Cultural Competency, Indigenous Languages, and fireside chats with Indigenous experts. CIRNAC has mandated 15 hours per year for staff to advance their own cultural competencies.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

CIRNAC worked closely with Indigenous Modern Treaty Partners through regular working groups and other mechanisms to determine which sub-elements of this Action Plan measure were of priority, and what resources and capacity would be required to advance these sub-elements. Regular meetings and consultations facilitated discussions on governance, coordination, and the sharing of information, ensuring Indigenous partners had access to timely updates for informed decision-making. Funding was provided to support key collective Crown-Indigenous engagement mechanisms with Indigenous Modern Treaty and Self-Governing Partners. Overall, the commitment to collaboration and the establishment of effective communication channels were central, reflecting a dedication to supporting the implementation of modern treaties and enhancing Indigenous governance. Canada remains committed to ongoing collaboration with Modern Treaty Partners and continues to engage on various key priorities to support the effective implementation of modern treaties.

Indigenous partner perspectives on implementation

Overall, partner experiences have been widely varied but limited progress has been made over the past fiscal year. This reflects the breadth of this Action Plan measure, the varied needs and realities of Modern Treaty Partners, and the realities of working with the provinces and territories on Modern Treaty implementation. One Indigenous Modern Treaty Partner specifically noted that it has observed changes in Canada’s capacity and engagement, along with challenges in obtaining clarity on Canada’s treaty mandates. In addition, getting perspectives from other federal departments has proven to be challenging to advance the work trilaterally. Other Indigenous Modern Treaty Partners stated that they are still waiting for responses to submitted proposals long after related meetings were held.

In relation to specific sub-elements of this Action Plan measure, partners noted the following:

1. New and improved mechanisms: Very limited progress has been made on this sub-element. The lack of progress forces litigation to resolve misinterpretations of treaty rights, as official dispute resolutions mechanisms are ineffective.
2. Measurement strategy: Very limited progress has been made on this sub-element. Work is needed towards a common interpretation of broad objectives and identification of barriers to implementation.
3. Exercising jurisdiction: While some progress was made on this sub-element, work has stalled.
4. Concluding self-government arrangements: There is skepticism towards Canada’s commitment to this sub-element. Canada has pushed to limit commitments in treaties and self-government agreements in favour of side agreements like fiscal arrangements to reduce implementation obligations. Partners also noted concerns that federal mandates and approaches do not always reflect the full scope, intent, or precedents established in existing agreements.
5. Supporting evolution of Modern Treaties: Some progress on this sub-element has been made. Two Recognition, Adaptability, Predictability meetings were held with the Alliance of British Columbia Modern Treaty Nations Progress was also made in relation to treaty amendment processes. At the same time, some partners indicated that progress has been uneven and highlighted the need for more timely follow-up on implementation commitments, greater transparency, and continued efforts to address longstanding implementation issues in a manner consistent with the principles and objectives of the UN Declaration.
6. Improving dispute resolution processes: Partners reported that a draft dispute resolution policy was received from CIRNAC and they are working collaboratively to review and revise the policy.
7. Support to Boards: Due to lack of resourcing, there has been limited progress since a comprehensive Boards and Committees roundtable held in Whitehorse in March 2025 to highlight with federal representatives the issues and barriers for implementation. While partners welcomed ongoing commitments to work collaboratively on these issues, some expressed a desire for more concrete follow-up actions and clearer pathways to address the concerns raised through the roundtable process.
8. Updating the Cabinet Directive on the Federal Approach to Modern Treaty Implementation: In February 2026, CIRNAC indicated to Indigenous Modern Treaty Partners that they are reviewing the Cabinet Directive and it will be shared in the near term. Some partners expressed concern regarding the pace of progress on the updated Cabinet Directive, noting that delays in its finalization have contributed to uncertainty regarding its practical application across federal departments. Several partners indicated that inconsistent implementation approaches can create administrative burdens, duplication of effort, and additional costs for Indigenous governments, particularly where capacity is already constrained. Some also noted that significant efforts were undertaken by Indigenous partners to provide input within relatively short timelines and expressed a desire to see that work reflected in a timely manner.
9. Modern Treaty training: There has been no meaningful change in public servant awareness related to Modern Treaties. Although this has been acknowledged by CIRNAC, results and engagement with other government departments also shows it is not clear if meaningful work has been undertaken to provide training to federal government officials to ensure Modern Treaties are respected and promises upheld.
10. Improving information sharing: No meaningful work was undertaken during this reporting period to advance this sub-element. Modern treaty partners expressed frustration at the lack of progress, given the commitment to improve information sharing in Canada’s Collaborative Modern Treat Implementation Policy.
11. Effective and transparent mechanisms: While Indigenous partners did indicate positive conversations within the Intergovernmental Policy Circle, no meaningful work was undertaken during this reporting period to advance this sub-element.
12. Funding to support participation: No meaningful work was undertaken during this reporting period to advance this sub-element. Modern Treaty partners expressed continued frustration at the lack of consistent or dedicated funding for legislative, policy, or program engagement.
13. Co-development guidance: No meaningful work has been undertaken on co-developing guidance that provides instructions to federal departments and agencies on the meaning and parameters of legislative and policy co-development, and the specific circumstances under which co-development should occur.
14. Fostering cultural competency: There has been no meaningful change in public servant education, knowledge and understanding of Modern Treaties. Modern Treaty and Self-Governing Partners noted the absense of a process to identify and address federal legislative and policy barriers.

Milestones

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 2

Federal implementation of Modern Treaties

• Link to TRC-CTAs: Yes
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

Throughout 2025-2026, CIRNAC, Justice Canada (JUS) and the Canada School of Public Service (CSPS) offered training and job aids on the UN Declaration and the UN Declaration Act, which includes references to Modern Treaties. Through the Deputy Ministers' Oversight Committee on Modern Treaty Implementation, Deputy Ministers were regularly updated on new opportunities to recognize the Modern Treaty distinctions into operations and programs in keeping with the UN Declaration Act. CIRNAC will continue to look for opportunities to reiterate the need for public servants to implement the UN Declaration Act in ways that recognize the significance and unique distinctions of Modern Treaties.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

Consultation and cooperation efforts between CIRNAC and Modern Treaty Partners are ongoing through various forums, particularly as efforts pertain to the ongoing development of Canada's Collaborative Modern Treaty Implementation Policy and Modern Treaty implementation more broadly. These discussions include how the UN Declaration is being interpreted for application.

Indigenous partner perspectives on implementation

Indigenous partners indicated that no meaningful work was undertaken to advance this Action Plan measure, noting that most departments, including many branches of CIRNAC, continue to take the view that engagement with National Indigenous Organizations and Provincial-Territorial Organizations meets the need to engage with Modern Treaty Partners and Self-Governing Indigenous Governments. This causes significant issues and there continues to be a substantial failure on the part of Canada to recognize its unique relationship with Indigenous Modern Treaty partners and Self-Governing Indigenous Governments including the need to engage with these governments in a distinct manner. Respect for a distinctions-based approach may require both structural adjustments—such as Modern Treaty Partner participation at the IFPT—and strengthened education for federal officials on its importance and practical application.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 3

Consistency of laws and policies in Modern Treaty implementation

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

CIRNAC noted that, in joint efforts with Modern Treaty Partners, Canada continues to build on efforts to ensure the full, effective, diligent and timely implementation of all Modern Treaties in Canada through several evolving initiatives. These renewed efforts include several new and enhanced mechanisms identified through the 2023 Collaborative Modern Treaty Implementation Policy, and include the Intergovernmental Policy Circle and working groups, modernizing the 2015 Cabinet Directive on the Federal Approach to Modern Treaty Implementation, pursuing amendments to treaties, and other related tools (see Modern Treaty Priority 1), the development of oversight mechanisms (see Modern Treaty Priority 9), and amendments to legislation (including recent changes to the Interpretation Act - see Shared Priority 2). CIRNAC noted that enhancements to funding and capacity may be required to support internal work and external work with other key partners and stakeholders.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

Please refer to Modern Treaty Priority 1, Modern Treaty Priority 9, and Shared Priority 2 for information related to engagement with Indigenous partners.

Indigenous partner perspectives on implementation

Indigenous partners indicated no meaningful work was undertaken in the last fiscal year to advance this Action Plan measure. We heard that, "Canada has taken no clear, proactive steps to align its policies to support the implementation of treaties and self-government. This can be most clearly seen when Self-Governing Indigenous Governments seek to implement their jurisdiction. Canada’s policies are designed for on-reserve poverty management and not ensuring comparable resources for an Indigenous government to implement its jurisdiction."

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 4

Modern Treaty implementation and Honour of the Crown

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

Work is ongoing with Modern Treaty Partners toward fully implementing Agreements, supported by Canada's Collaborative Modern Treaty Implementation Policy. Current funding supports policy and engagement activities to promote education, awareness, and collaboration with Indigenous partners, though additional resources may be needed in future to strengthen both internal federal work and external partnerships.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

CIRNAC met with Modern Treaty Partners through bilateral and collective tables, with the objective to take a broad, purposive approach to implementing Modern Treaties in a way that fulfills the spirit and intent of Modern Treaties and upholds the honour of the Crown. The department noted that all federal departments and agencies will continue to work with Modern Treaty Partners towards the fulfillment of treaty obligations, conducted in a manner that recognizes and respects the nature of the relationship between treaty partners, and upholds the honour of the Crown. Such efforts will include a mix of consultation and cooperation elements, as determined by relevant departments and Modern Treaty Partners.

Indigenous partner perspectives on implementation

Indigenous partners indicated no meaningful work was undertaken in the last fiscal year to advance this Action Plan measure. Canada has taken no clear, proactive steps to align its policies to support the implementation of treaties and self-governments. The inability of CIRNAC to bring a whole of government approach to Canada’s efforts to implement treaties and self-government creates significant delays, adds immense cost to self-governing Indigenous governments and has a substantial negative impact on those living in these communities.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 5

Fulfilling treaty promises through Modern Treaty Implementation Policy

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

In 2025-26, CIRNAC continued work on updating the 2015 Cabinet Directive on the Federal Approach to Modern Treaty Implementation. While not complete, this work focused on: clarifying federal roles and responsibilities including Deputy Head accountabilities; establishing clearer expectations for early engagement, coordination, and decision-making across federal departments and agencies; promoting Modern Treaty education and awareness within the federal public service; strengthening mechanisms to support the identification and resolution of implementation issues; and enhancing transparency and accountability through clearer expectations for record-keeping, oversight, and the provision of information to central agencies and oversight bodies. Current funding supports policy and engagement mechanisms under Canada's Collaborative Modern Treaty Implementation Policy to support education, awareness and collaboration with Indigenous partners. CIRNAC noted that additional funding and capacity may be required to support internal federal work and external work with other key partners and stakeholders.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

Key consultation and cooperation activities with Indigenous Modern Treaty Partners took place through the Modern Treaty Implementation Policy Working Group, including a presentation outlining proposed revisions to the 2015 Cabinet Directive on the Federal Approach to Modern Treaty Implementation and the circulation of a draft for review and comment. Individual components of the revised Cabinet Directive may require further co-development with Indigenous Modern Treaty Partners. This will take place, as required, through the Modern Treaty Implementation Policy Working Group.

Indigenous partner perspectives on implementation

Indigenous partners indicated that they worked closely with CIRNAC and Canadian Heritage (PCH) to develop three new funding models to support implementation of Canada's Collaborative Modern Treaty Implementation Policy; however, due to political and geo-political changes over the course of 2025-26, these funding proposals were not able to be considered by Cabinet.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 6

FPTI collaboration in Modern Treaty implementation

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

Indigenous, federal, provincial, and territorial collaboration in Modern Treaty implementation remains a priority for the Intergovernmental Policy Circle, with CIRNAC officials continuing to participate in Privy Council-led working groups and keeping key stakeholders informed of issues raised by Indigenous Modern Treaty partners. Current funding supports policy and engagement mechanisms under the Canada's Collaborative Modern Treaty Implementation Policy to promote education, awareness, and collaboration with Indigenous partners, with possible future increases needed to strengthen internal federal work and external partnerships.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

Canada remains committed to working with Modern Treaty Partners to strengthen intergovernmental coordination and ensure that Modern Treaty obligations are implemented in a consistent and effective manner. This objective can be raised at the Modern Treaty Implementation Policy Working Group or through bilateral engagements with Indigenous partners as part of ongoing collaboration, and has also been raised in the past at the Intergovernmental Leaders Forum with the Prime Minister.

Canada will continue to seek opportunities for meaningful engagement with Indigenous partners and relevant federal, provincial, and territorial stakeholders. CIRNAC noted that work led by the Privy Council Office (PCO) is ongoing to address the issue of Modern Treaty Partner participation and representation in Federal/Provincial/Territorial Indigenous tables.

Indigenous partner perspectives on implementation

In February 2026, Indigenous Modern Treaty Partners and Self-Government Arrangement Holders were invited to meet with CIRNAC and PCO to discuss possible participation and discussion topics for an upcoming joint federal-provincial-territorial First Ministers’ Meeting with First Nations, consistent with Canada’s distinctions-based approach that reflects the importance of recognizing Modern Treaty Partners within governance discussions. Work remains ongoing on this Action Plan measure.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 7

P/T collaboration to advance Modern Treaty rights

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

CIRNAC and other departments are exploring ways to work with provinces and territories to advance the objectives of the UN Declaration as they relate to the rights, interests, jurisdictions, obligations, and authorities of Indigenous Modern Treaty Partners across Canada, though no specific activities are identified. Funding supports policy and engagement mechanisms under Canada's Collaborative Modern Treaty Implementation Policy to promote education, awareness, and collaboration with Indigenous partners, with potential future increases needed to strengthen internal federal work and external partnerships.

Consultation and cooperation

• Occurred: No
• Opportunity for future consultation and cooperation: No

Canada remains committed to working with Modern Treaty Partners to strengthen intergovernmental coordination and ensure that Modern Treaty obligations are implemented in a consistent and effective manner through the Modern Treaty Implementation Policy Working Group and bilateral engagements with Indigenous partners as part of ongoing collaboration. Canada will continue to seek opportunities for meaningful engagement with Indigenous partners and relevant federal, provincial, and territorial stakeholders.

Indigenous partner perspectives on implementation

In February 2026, Indigenous Modern Treaty Partner sand Self-Government Arrangement Holders were invited to meet with CIRNAC and PCO to discuss possible participation and discussion topics for an upcoming joint federal-provincial-territorial First Ministers’ Meeting with First Nations. Work remains ongoing on this Action Plan measure.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 8

Co-developing funding approaches to Collaborative Self-Government Fiscal Policy

• Link to TRC-CTAs: Yes
• Link to MMIWG-CFJs: Yes

Work completed to advance Action Plan measure in 2025-2026

CIRNAC noted that, while this Action Plan measure has been identified as “complete,” Indigenous partners will look to approval and implementation of proposals through Canada’s Collaborative Self-Government Fiscal Policy as the true measure of success. These proposals would relate to expenditure need methodologies for infrastructure, lands management and language revitalization. Self-governing Indigenous Governments are expected to cover the costs of their respective representative participation. However, additional funding was made available to support a secretariat to facilitate effective coordination of the representatives of each.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

In 2025-26, formal policy co-development between Canada and 26 self-governing Indigenous Governments was paused following completion of co-developed expenditure need proposals for infrastructure, lands management, and language revitalization while Canada focused on internal consideration of the proposals. As a result, opportunities for ongoing engagement with partners on implementation were limited during this period. In October 2025, Canada and Indigenous partners re-engaged on multiple streams including lands, tax, and social well-being, with exploratory discussions also underway on housing and economic development and the review of the Collaborative Self-Government Fiscal Policy to maintain relationships and identify future priorities. In parallel, Canada has proposed interim measures to support lands management activities in the short-term while longer-term methodological work continues. The process remains iterative and continues to benefit from on-going engagement including monthly working groups, technical sessions, and regular discussions to advance shared priorities and support more aligned discussions.

Indigenous partner perspectives on implementation

In 2025-26, some partners attempted to engage with federal representatives to implement the funding methodologies described in this Action Plan measure, but were unsuccessful due to a lack of participation by federal representatives. As a result, little work has been done to advance this Action Plan measure. Following the election of a new federal government in April 2025, CIRNAC indicated that they could not discuss the status of the funding methodologies. This continued until February of 2026, when CIRNAC indicated that the Lands, Resources and Treaty Management funding methodology would need to be modified before it could advanced for approvals.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 9

Co-developing a Modern Treaty oversight mechanism

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

CIRNAC noted that legislation to establish a new Commissioner for Modern Treaty Implementation was re-introduced in Parliament for first reading Bill C-10 (previously Bill C-77) on September 25th, 2025 and is proceeding through the Parliamentary process. This carries forward the work to establish a Commissioner for Modern Treaty Implementation through Bill C-77, which was developed through input and engagement with partners and introduced in the first session of the 44th Parliament before Parliament was prorogued. Time-limited federal investments have been allocated to support the establishment of the Modern Treaty Commissioner's Office.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

CIRNAC provided regular updates to Modern Treaty Partners on the status of the Commissioner for Modern Treaty Implementation, including the impacts of prorogation on Bill C-77 and its subsequent re-introduction in Parliament (Bill C-10). The majority of consultations and engagements with Indigenous partners occurred in previous years when co-developing the proposal. If Bill C-10 receives Royal Assent, it is anticipated that Indigenous Modern Treaty Partners will be engaged in the development of a shortlist of potential candidates for the role of the Commissioner.

Indigenous partner perspectives on implementation

Indigenous partners have indicated significant progress on implementation of this measure. Submissions noted that Modern Treaty Partners across Canada have collaborated in the development of legislation to create the office of Commissioner for Modern Treaty Implementation. Some Modern Treaty leaders have appeared before committee in support of the bill, noting it will go a long way in ensuring that their treaties are fully implemented.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 10

UN Declaration as an interpretive tool for Modern Treaty implementation

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

CIRNAC meets regularly with Modern Treaty and Self-Government partners through established technical working groups to ensure momentum and progress is made towards commitments identified under the Modern Treaty Implementation Policy (endorsed in 2023).

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

See above.

Indigenous partner perspectives on implementation

Indigenous partners indicated that more work is required for this Action Plan measure to ensure that federal departments recognize the distinct interests of Modern Treaty Partners. Yukon Nations in particular noted there is a lack of UN Declaration considerations in advancement of Modern Treat Partners’ interests within the Yukon context. Partners reiterated that the UN Declaration serves as another lens through which Modern Treaties may be viewed and implemented and that recognition of Indigenous Modern Treaty Partners as a distinct element within Canada's distinction-based approach is required under the Collaborative Modern Treaty Implementation Policy. They also noted that Ii is an ongoing process implementing the constitutionally protected rights set out in Treaties in a broad and purposive manner to uphold the honour of the Crown.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 11

Modern Treaty tax policies, systems, arrangements, and incentives

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

Budget 2025 proposed a new opt-in Fuel, Alcohol, Cannabis, Tobacco, and Vaping value-added sales tax framework that would allow Indigenous governments to levy their own five per cent tax on these specific products. This tax is analogous to the First Nations Goods and Services Tax. Enabling legislation is included in Bill C-15, which received royal assent on March 26, 2026. Budget 2025 also confirms the government’s intention to explore additional flexible, opt-in Indigenous tax jurisdiction arrangements to strengthen fiscal relationships and expand revenue-generating opportunities for Indigenous governments. As an example, Finance Canada (FIN) regularly engages with self-governing Indigenous governments through the Standing Tax Working Group under Canada’s Collaborative Self-Government Fiscal Policy process.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

In 2025-26, FIN continued to engage with Indigenous partners and representative organizations to gauge interest and obtain input on key design elements of the Fuel, Alcohol, Cannabis, Tobacco, and Vaping framework, building off of feedback received during consultations in previous years. In addition, through the Standing Tax Working Group, the department explored options to enhance flexibility in personal income tax regimes and create incentives for Indigenous governments to voluntarily impose taxes within their land bases. Looking ahead to 2026-27, FIN plans to negotiate and cooperate with interested Indigenous governments on implementing taxes under the Fuel, Alcohol, Cannabis, Tobacco, and Vaping framework, and to continue advancing Indigenous tax jurisdiction arrangements through ongoing engagement via the Standing Tax Working Group.

Indigenous partner perspectives on implementation

Indigenous partners indicated there was limited meaningful progress to advance this Action Plan measure. Self-governing Indigenous governments have been engaging with FIN to explore mechanisms to achieve greater flexibility and self-determination over their tax systems and create incentives for Self-governing Indigenous governments to enter into the tax system and/or exercise their tax powers.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 12

Modern Treaty partner collaboration and FPIC on environmental legislation and policies

• Link to TRC-CTAs: N/A
• Link to MMIWG-CFJs: N/A

Work completed to advance Action Plan measure in 2025-2026

No update(s) were provided for this Action Plan measure.

Consultation and cooperation

• Occurred: N/A
• Opportunity for future consultation and cooperation: N/A

No update(s) were provided for this Action Plan measure.

Indigenous partner perspectives on implementation

No meaningful action has been taken to collaborate with Modern Treaty Partners to pursue possible changes to federal environmental legislation, regulations and policies to align with Canada’s Modern Treaty relationships, objectives and obligations, including the spirit and intent of those agreements. Antiquated environmental assessment laws, land planning legislation and mining laws remain inconsistent with treaty agreements.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 13

Modern Treaty partner collaboration and FPIC on fisheries legislation and policies

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

DFO focused its work with Modern Treaty partners to advance bilateral discussions and negotiations to address their fisheries interests in British Columbia, Yukon, Northwest Territories, Nunavut, and Quebec. These ongoing discussions may contribute to new or revised fisheries policies, legislation or regulations and support the implementation of this Action Plan measure. To better align with Canada’s Modern Treaty relationships, objectives and obligations, including the spirit and intent of those agreements, DFO has undertaken bilateral discussion with Indigenous Modern Treaty partners to develop treaty fish chapters that address their fisheries priorities including co-management. DFO noted that existing funding within the department supports these discussions, Crown-Indigenous Relations and Northern Affairs Canada provides funding to support bi-lateral discussions and negotiations to Indigenous Modern Treaty partners.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

In 2025-26, DFO continued to advance bi-lateral discussions with Indigenous Modern Treaty partners to address their fisheries priorities. The department enters discussions and negotiations with partners at their request or when negotiations led by Crown-Indigenous Relations and Northern Affairs Canada implicate DFO. Negotiations typically begin with exploratory discussions which, over time, follow a co-development approach to reaching final agreements. At the time of reporting, Indigenous Modern Treaty partners have not approached DFO requesting more formal, multi-lateral targeted discussions on any specific policy, legislation or regulatory changes they propose to advance. The preference to date has been for bilateral discussions and/or negotiations of new approaches. However, policy innovations achieved at one table can inform innovations at other tables.

Indigenous partner perspectives on implementation

Modern Treaty Nations in British Columbia collaborated with DFO to develop a template engagement protocol for fisheries related matters, including Fisheries Act authorizations and fisheries related policy changes. While the development of the template engagement protocol is not joint decision making, it was noted as a positive step. However, it does not cover all matters of interest, as engagement on requests for review was considered out of scope. Other partners indicated that, from their perspective, no meaningful work was undertaken in 2025-26 to pursue possible changes to federal fisheries legislation, regulations and policies to support joint-decision making regarding fisheries.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 14

Respecting Modern Treaties in land and land use planning legislation, policies, and programs

• Link to TRC-CTAs: N/A
• Link to MMIWG-CFJs: N/A

Work completed to advance Action Plan measure in 2025-2026

No update(s) were provided for this Action Plan measure.

Consultation and cooperation

• Occurred: N/A
• Opportunity for future consultation and cooperation: N/A

No update(s) were provided for this Action Plan measure.

Indigenous partner perspectives on implementation

No meaningful work has been undertaken to ensure that federal legislation, policies and programs related to land and land use planning are reflective of Modern Treaties relationships, objectives and obligations and the spirit and intent of these agreements.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 15

Supporting Modern Treaties evolution to reflect Indigenous rights developments

• Link to TRC-CTAs: No
• Link to MMIWG-CFJs: No

Work completed to advance Action Plan measure in 2025-2026

CIRNAC is working with partners to facilitate Modern Treaty evolution. This is accomplished through negotiations on amendments tailored to individual agreements. This work provides paths for Modern Treaties to keep pace with new legislated Indigenous rights frameworks, such as An Act respecting First Nations, Inuit and Métis children, youth and families.

Consultation and cooperation

• Occurred: Yes
• Opportunity for future consultation and cooperation: Yes

CIRNAC engaged with multiple Indigenous Modern Treaty Partners to discuss potential agreement amendments. For example, in British Columbia, Tla'amin Nation, Tsawwassen First Nation, and Maa-nulth First Nations were engaged on a bilateral basis per the nation-to-nation, government-to-government nature of the agreement to work on amendment negotiation. This engagement aims to ensure Modern Treaties in British Columbia are keeping pace with new legislated Indigenous rights frameworks. Conversations with Indigenous partners on Modern Treaty evolution will continue in 2026-27, and in some instances may lead to Modern Treaty amendments followed by implementation.

Indigenous partner perspectives on implementation

Partners indicated that some progress was made to advance this Action Plan measure over the last fiscal year. Notably, the first Periodic Review of the Tsawwassen First Nation Final Agreement presented an opportunity to demonstrate effective government-to-government relationships and timely treaty implementation. As of February 2026, the parties to the Treaty (Canada, British Columbia, and Tsawwassen First Nation) are working to amend the Treaty based on work completed during Phase 1 of the review process. However, some partners indicated challenges in relation to the amendment of treaties, citing the absence of clarity to jurisdiction between First Nations as well as changes in the Government of Canada’s capacity for engagement.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

Indigenous Modern Treaty Partner Priority 16

Upholding Modern Treaty partners’ rights across international borders

• Link to TRC-CTAs: N/A
• Link to MMIWG-CFJs: N/A

Work completed to advance Action Plan measure in 2025-2026

No update(s) were provided for this Action Plan measure.

Consultation and cooperation

• Occurred: N/A
• Opportunity for future consultation and cooperation: N/A

No update(s) were provided for this Action Plan measure.

Indigenous partner perspectives on implementation

No input was provided for this Action Plan measure.

Milestones

No milestones were provided for this Action Plan measure.

Other departments and agencies that contributed to this APM: None

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