Taxation

File contains a panel discussion regarding sovereignty and jurisdiction featuring Terry Nelson, Leonard Nelson, and the assembled Commissioners. The Nelsons discuss sovereignty and jurisdiction matters as they relate to Aboriginal peoples, and particularly to the Ojibway people in Manitoba in the context of international law, economics, and race relations. The assembled Commissioners discuss some of the ideas raised with the Nelsons.

The file contains a presentation by Al Adams, Deputy Mayor, City of Thompson. Deputy Mayor Adams welcomes the Commission to Thompson, then discusses its' demographic and economic composition, funding concerns, co-operation with Aboriginal communities, taxation issues, and resource development. Following the presentation Commissioners Wilson and Chartrand discuss some of the issues raised with Adams.

The file contains a presentation by Andrew Kirkness, Indian Council, First Nations of Manitoba, and President Glen McIvor of the Wabowden Treaty Council. Kirkness discusses off-reserve Treaty people's issues including relations with the Department of Indian Affairs, Bill C-31 issues, the Northern Flood Agreement, education funding, economic development, provincial funding, housing, cultural programs, hunting, justice issues, views on the Royal Commission, views on the Aboriginal Justice Inquiry, and land issues.

The file contains a presentation by Irvin Norn of the Deninu Kue First Nation. Norn, the Band Administrator, discusses the historical background, the concerns, and the day-to-day issues that his band experiences with respect to membership. Norn discusses Treaty Eight, social services, education, justice, housing, health, renewable and non-renewable resources, and taxation. Following the presentation Commissioners Georges Erasmus and Paul Chartrand discuss some of the issues raised with Norn.

The file contains presentations by Marshall Murdock, Bernadette Harrison, and Rosa Walker, of the National Aboriginal Youth Career and Awareness Committee, Clayton Sandy of the Manitoba Aboriginal Youth Career Awareness Committee. Murdock discusses the mission statement of N.A.Y.C.A.C., self-government, aboriginal justice, the future of the department of Indian Affairs, the future of Indian Lands, Taxation of Indian lands, and the Indian Act. Sandy gives an overview of the M.A.Y.C.A.C. organization and some of its' work, issues with policing in Winnipeg, and a conference they held there.

File contains a presentation by Marvin Frost that begins with a brief biographical sketch of Grafton Njootli, longtime political leader with the Vuntut Gwitch'in First Nation. Frost touches on a number of issues, including justice, alcohol abuse, taxation, unfulfilled treaty obligations and health problems. A question-and-answer session with the Commissioners follows the presentation.

File contains a presentation by Rebecca Johnson that acknowledges the need to work with Aboriginal businesspeople. She believes that changes to the Indian Act would permit Aboriginals to be more involved in business, and that GST makes accounting practices difficult for Aboriginal businesspeople. Following the presentation is a question-and-answer session with the Commissioners.

File contains a presentation by Robert Doucette that begins with the history of the Metis Society of Saskatchewan and its locals. He states that Metis people need to have control over education, natural resources, relocation, hunting and trapping, taxation, trade, among other numerous issues. He feels that Metis people deserve the funding allocated to Aboriginal and Inuit people and calls to the Commission to help restore rights and funding to the Metis peoples. Following the presentation is a question-and-answer session with the Commissioners.

The file contains a presentation by Carl Simms, Greg Haste, and George Hinton of the Hay River Corridor Group.

The file contains a presentation on behalf of Secwepemc re Taxation. Presenter Chief Manny Jules discusses First Nations taxation issues, specifically with respect to the situation around Kamloops, relevant federal and provincial legislation, property tax and land issues, sales tax, income tax, corporate tax, the Charlottetown Accord, and infrastructure. Bob Manuel, an entrepreneur, discusses business taxation. Andre Ledressay discusses the Shuswap contribution to tax coffers. Commissioner Sillett and Moderator Chief Matthew also discuss some of the issues raised with the presenters.

The file contains a presentation on behalf of Ska-hiish Holdings Limited by Arthur Manuel. Manuel discusses the company which is owned and operated by his extended and immediate family. Manuel discusses land, taxation, and start-up capital issues. Following the presentation Commissioner Mary Sillett discusses some of the issues raised with Manuel, after which a closing prayer concludes the day's sitting of the Royal Commission.

The file contains a presentation on behalf of Sik-ooh-Kotoki Friendship Society by Mike Bruised Head and Stan Knowlton. The presentation deals with general economic development issues.

The file contains a presentation on behalf of the Westbank Indian Band by Tom Lindley. Lindley discusses difficulties with the Indian Act rules for band governance, disputes within the community and the desire to recall the band representatives, issues with taxation and non-Aboriginal people living on reserve, and concerns with self-government negotiations underway. Following the presentation Commissioner Mary Sillett discusses some of the issues raised with Lindley, after which the day's sitting of the Commission is adjourned with a closing prayer.

The file contains a presentation on behalf of the Tsuu T'ina Nation by Bradford Littlelight and Regina Crowchild. The presenters discuss two issues: taxation and the proposed First Nations Chartered Land Act. Commissioner Erasmus discusses some of the issues raised with the two presenters.

This file contains a transcript of part of a portion of a sitting of the Royal Commission on Aboriginal Peoples at Prince George, British Columbia. This part includes opening remarks by Karin Hunt, the moderator for the session and presentations by Rena Kinney, Jessica Lafond, Geraldine Thomas, Brenda Thomas, Rosalind Caldwell, Gloria Lerat, Lillian George, Sophie Thomas, and Betty Ann Barnes and others on the various topics of racism, self-government, Aboriginal woman's issues, taxation, land claims, sexual abuse,healing and the issues of Metis women.

Law Thesis (LL.M.)--York University, 2003.

Focuses on exemption for individual investment income rather than band's investment income.

Discusses problems associated with policing tobacco smuggling through Akwasasne and St. Regis Reservations and the subsequent on-reserve resale of goods.

Findings revealed that services provided were highly integrated with services provided to off-reserve areas.

Discusses tax laws focusing on the Indian Act tax exemption, section 87.

Paper provides background and suggestions for a conference regarding a equitable resolution to non-native leaseholder representation in First Nations land decisions. Appendix A: "Market Value" on Reserve: Musqueam Indian Band V. Glass and the Implications for Property Assessments

Overview of taxation law and case law, particularly s. 87 provisions in the Indian Act.

Fictional case study. Debates the merits of First Nations imposing taxes on Non-Aboriginals and/or Aboriginals.

Brief article claiming that First Nations tax exemptions give their businesses an unfair advantage.

Entire issue on one pdf. To access article scroll to p.8.

Case involved question of whether items purchased off-reserve, but to be used on-reserve, are subject to provincial taxation.

Public Policy Thesis (M.A.)--Simon Fraser University, 2009.

Looks at how the self-government agreements have changed the face of governance in the Yukon and altered the relationship between the governments of First Nations, Yukon and Canada.