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Aboriginal People and Taxation

Alternate Title
[Background Paper (Research Branch, Library of Parliament)] ; BP-309E
Documents & Presentations
Author/Creator
Elaine Gardner-O'Toole
Brief discussion of legislative framework, exemptions from federal, provincial, and municipal taxation, and pertinent court cases.
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An Act further to amend The Indian Act, Chapter Forty-Three of the Revised Statutes. [Assented to 22nd May, 1888].

Alternate Title
51 Victoria. Chapter 22. An Act to Further to Amend The Indian Act.
National Aboriginal Document Database
Documents & Presentations
Author/Creator
Government of Canada
Contents include: status of the Métis (referred to as Half-Breeds) of Manitoba, who could not be "accounted" as an Indian or entitled to be admitted to a treaty, land sold for taxes, and exemption from taxation.
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Apartheid: Canada's Ugly Secret

Documents & Presentations
Author/Creator
Tanis Fiss
Examines the reserve system and the need to abolish this system of segregation within Canada.
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Bridging the Gap: Taxation and First Nation Governance

Alternate Title
Research Paper (National Centre for First Nations Governance)
Research Paper for the National Centre for First Nations Governance
Documents & Presentations
Author/Creator
James Hopkins
Looks at Canadian tax policies and the link to First Nations sovereignty.
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A Commentary on the Indian Act: Prepared for the Members of the Joint Committee of the Senate and the House of Commons on Indian Affairs

Documents & Presentations
Author/Creator
H. M. Jones
Analysis includes sections dealing with: application of the Act; definition and registration of Indians; reserve lands (ownership, trespass, surrenders, lands taken for public purpose, and management); estates; management of Indian moneys; election of Chiefs and Councilors and powers of Councils; enfranchisement; and taxation.
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Debt Finance For First Nations: Revised Edition

Documents & Presentations
Author/Creator
Robert L. Bish
Analyzes the rationale and various financing options for debt financing of infrastructure projects on First Nations. Revision of paper prepared for Westbank Indian Band-Taxation Workshop on Public Financing for First Nations Governments January, 1993.
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Exploring the Constitutional Sources of a First Nation’s Right To Tax

Articles » General
Author/Creator
Devrin Q. Froese
Canadian Tax Journal, vol. 55, no. 4, 2007, pp. 777-802
Contends that the basis for generating revenues from property relies on one of two sources: section 91(3) of the Constitution Act of 1867, or section 35(1) of the Constitution Act of 1982 and that the scope of power may depend on which source has been used.
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First Nations Communities and Tobacco Taxation: A Commentary

Articles » Scholarly, peer reviewed
Author/Creator
Hasina Samji
Dennis Wardman
American Indian and Alaska Mental Health Research, vol. 16, no. 2, 2009, pp. 1-10
Presents a commentary on the implementation of a tobacco tax within an First Nation community.
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Four Stories of an Over-Taxed Indian

Articles » Scholarly, peer reviewed
Author/Creator
Celeste Pedri-Spade
Indigenous Social Work Journal, vol. 10, no. 16, Issues That Relate to Indigenous Relations, pp. 85-99

Using their own personal experiences to examine the treatment of Indian Status Card users and the misconceptions about Status Cards by the general public. To view article to scroll down to page 85.

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Gas Tax Rebate

Articles » General
Author/Creator
Deanna Wuttunee
Saskatchewan Indian, vol. 11, no. 5, May 1981, p. 5
Describes rebate program signed by Chief Sol Sanderson and Agricultural Minister Gordon MacMurchy.
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Historical Development of the Tax Regimes of Maori Authorities in Aotearoa New Zealand and First Nations in Canada

Articles » General
Author/Creator
Audrey Sharp
Te Tai Haruru, vol. 4, 2013, pp. 29-56
"This article compares the post-colonial development of the Maori Authority tax regime in Aotearoa New Zealand and the taxation of Indian Bands as First Nations on reserve lands in Canada". Entire journal on one pdf. To access article, scroll to page 29.
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Income Tax Rules for Aboriginal People

Alternate Title
Income Taxation of Aboriginal People
Research Paper (Scow Institute)
Fact Sheet (Scow Institute)
Documents & Presentations
Author/Creator
Merle Alexander

Research paper analyzes Section 87 of the Indian Act and finds that only 5.6% of Aboriginal people could potentially qualify for income tax exemption.

Related Material: Fact Sheet.

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The Indian Act - Exemption from Taxation

Articles » General
Author/Creator
Hugh Neilson
LawNow, vol. 38, no. 6, Bench Marks: Cases that Change the Legal Landscape, July/Aug. 2014, p. [?]
Discusses Section 87 of the Indian Act, legislation that predates the Income Tax Act.
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Indians and Income Tax: A Case Comment on Nowegijick v. The Queen

Articles » Scholarly, peer reviewed
Author/Creator
Donald John Purich
Saskatchewan Law Review, vol. 48, 1983-1984, pp. 122-128
Explains that section 87 of The Indian Act has been interpreted as exception from income tax, but Nowegijick v. The Queen held that section 87 did not exempt people from income tax.
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Indians and Taxation in Canada

Articles » Scholarly, peer reviewed
Author/Creator
Richard H. Bartlett
American Indian Law Review, vol. 7, no. 2, 1979, pp. 185-243
Traces the various legislations which dealt with the imposition of taxes both by the government and the Indian bands. The article also discusses how the issue of the right to vote became entangled with that of taxation.
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Listen Up and Hear Us

Articles » General
Windspeaker, vol. 27, no. 11, February 2010, p. 5

Brief article on the protest of the Harmonized Sales Tax (HST) by the Batchawana First Nation.

Entire issue on one pdf. To access article scroll to p.5.

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'The more things change, the more they’re still the same': Paul Martin’s Aboriginal Round Tables Serve the Same Legislative Fare as Chrétien’s First Nations Governance Initiative

Articles » General
Author/Creator
Michael W. Posluns
Indigenous Policy Journal of the Indigenous Policy Network, vol. 15, no. 1, Spring, 2004, p. [?]
Discusses the relationship between the federal government and First Nations leaders regarding the needs of First Nations communities, and looks at the First Nations Financial Institutions Bill that was opposed by the majority of chiefs, but approved by the Martin Government. Access article through table of contents.
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Note: Implementing Aboriginal Self-Government Taxation and Service Responsibility in British Columbia

Alternate Title
Implementing Aboriginal Self-Government Taxation and Service Responsibility in British Columbia
Articles » Scholarly, peer reviewed
Author/Creator
Robert L. Bish
Canadian Public Administration, vol. 36, no. 3, Fall, 1993, pp. 451-460
Focuses on the taxation of leasehold property as a method of gaining revenue and the ramifications of the number of actors involved (federal, provincial, municipal).
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Royal Commission on Aboriginal Peoples: Individual Presentation by Dave Yager

Documents & Presentations
This file contains an individual presentation by Dave Yager, a former columnist and non-Aboriginal who wrote about Aboriginal issues in the Calgary Sun. One column raised the ire of many Aboriginal people and Yager was thrust into the spotlight concerning the "'political correctness' of the Native affairs debate." He gives his views on Aboriginal education, self-government, NAFTA and taxation. A prickly question-and-answer session with the Commissioners follows the presentation.
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