Treaty Land Entitlement (TLE) refers to processes where First Nations acquire land owed to them under historical treaties that Canada failed to fully honour. Many treaties promised specific land amounts that were never provided. TLE agreements allow First Nations to select lands that become reserve, often including parcels within or adjacent to municipalities. When TLE selections convert to reserve status, they move from municipal to federal jurisdiction, creating complex governance situations. Municipalities lose property tax revenue from converted lands and must navigate service delivery arrangements. TLE conversions require extensive negotiation between First Nations, federal government, provincial government, and affected municipalities. These negotiations address issues like existing third-party interests, service agreements, and boundary adjustments.