Leasehold Interests

Researchers conducted interviews with Indigenous leaders, Indigenous financial institutions, mainstream lenders, housing developers, and the public sector, as well as a literature review. Discusses the unique challenges faced by First Nations and possible solutions.

Opt-in legislation proposes Establishment of four financial institutions: First Nations Finance Authority, First Nations Tax Commission, First Nations Financial Management Board, and the First Nations Statistical Institute. Targets mechanisms aimed at enhancing fund-raising capacity through taxation of leasehold interests on reserve land and access to long-term loans for community development.

Analysis of Bills C-45, C-48, C-27, S-8, S-2, S-6, and S212, some of which resulted in the formation of the Idle No More movement.

Looks at interviews with award winners on economic initiatives and the importance of capitalizing on resources found in the community.

Non-profit, national organization developing and implementing solutions for environmental issues affecting First Nations lands and resources. Website contains links to full text articles in the CIER library and CIER publications and products.

A memorandum from E.S. Jones, Regional Supervisor of Indian Agencies, Saskatchewan, to all Indian Agency Superintendents and Assistants relating to land leasing procedures for Aboriginals on reserves in Saskatchewan.

Historical note:

Harold Nelson Woodsworth served as an Indian Agent at a number of agencies in Saskatchewan.

Comments on jurisdictions around the world attempting to implement an efficient and equitable leasehold system.

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.

Business Administration Thesis (M.B.A.)--Simon Fraser University, 2005.

Examines the changes in tax relationships between various stakeholders.

Surveys Canadian variations of local servicing agreements between municipal governments and First Nations.

Examines the implications of a national First Nations Land Title System (FNLTS) as it relates to economic development. The article also compares and looks at other Indigenous communities internationally.

Investigates the use of the sovereignty argument in the Goshute nuclear waste proposal debate.

Federal legislation providing for regulation of leases, licences and dispositions related to royalties from certain resources on First Nation lands.

Focus on four regimes: customary rights, certificates of possession under the Indian Act, First Nations Land Management Act, and leases.

Looks at who controls the use of reserve land, how it can be leased to non-band members and what is the Indian Land Registry (ILR)

Offers an analysis of the Supreme Court of Canada's decision. Appendix A from Taxation and Representation: Non-Native Leaseholders on Indian Reserves.

Outlines challenges faced in addressing infrastructure needs and gaps, and discusses how this First Nation went about planning and financing improvements.

Law Thesis (LL.M.)--University of British Columbia, 2012.

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).

Examines the impact of property taxation on leased reserve land by off-reserve governments and local authorities and impacts on First Nation's government revenue.

Explores legal mechanisms for implementing the transfer of land and the range of options for the way in which legal title can be held.

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

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

Implications of land leasing on an Ontario reserve.