Jump to Navigation

Taxation

Exploring the Constitutional Sources of a First Nation's Right To Tax [Canadian Tax Journal]

Publisher: 
Canadian Tax Journal (CTF)
Year of publication: 
2007

"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."

Special Report, Part 1: Proceedings of a Policy Conference on Aboriginal Tax, Treaties, and Self-Government [Canadian Tax Journal, CTF]

Publisher: 
Canadian Tax Journal (CTF)
Year of publication: 
2000

"The following papers by Robert A. Brown, Robert A. Reiter, and W.J.R. Austin constitute the first part of the Canadian Tax Foundation’s publication of a selection of the proceedings of a policy conference on aboriginal tax, treaties, and self-government, which was held in Saskatoon on May 31-June 1, 2000."

Income Tax, Investment Income, and the Indian Act: Getting Back on Track [Canadian Tax Foundation, CTF]

Publisher: 
Canadian Tax Foundation (CTF)
Year of publication: 
2002

"Recent case law on the application of the tax exemption in section 87 of the Indian Act to Indian investment income has taken a very different approach to the purpose and scope of the exemption from that expressed in the leading decisions from the Supreme Court of Canada.

GST/HST Info Sheet: Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet or Other Electronic Means [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2012

This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.

GST/HST Administrative Policy - Application of the GST/HST to Indians [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2006

"This bulletin summarizes the CRA’s policy concerning the treatment of supplies made to, or by, Indians, Indian bands and band-empowered entities under the goods and services tax/harmonized sales tax (GST/HST)."

Indian Act Exemption for Employment Income Guidelines [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
1994

This guideline by the Canada Revenue Agency (CRA) addresses Indian Act exemptions for employment income. The document is broken down into specific guidelines and corresponding examples.

Application for Coverage of Employment of an Indian in Canada Under the Canada Pension Plan whose Income is Exempt Under the Income Tax Act [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2008

"For use by an employer to apply for coverage under the Canada Pension Plan, of the employment of Indians in Canada, other than those employed in the Province of Quebec, whose salary, wages or other remuneration, in whole or in part, are not included in computing income from an office or employment for the purposes of the Income Tax Act."

Tax Rates and Fees [Inuit Community of Makkovik]

Publisher: 
Inuit Community of Makkovik
Year of publication: 
2010

"In accordance with applicable section of the Labrador Inuit Land Claims Agreement, Municipalities Act(1999), and The Act Respecting the Taxation of Utilities and Cable Television companies, the Makkovik Inuit Community Government has imposed the following taxes and fees for the 2011 year."

In Praise of Taxes: The Link between Taxation and Good Governance for First Nation Communities [Institute on Governance, IOG]

Publisher: 
Institute on Governance (IOG)
Year of publication: 
2008

"This paper makes the case that broad-based taxation by First Nations governments would enhance their governance practices. The study relies on comparative government and public finance literatures as well as interviews with First Nations that have already imposed some form of taxation. It examines both the advantages of taxation and the ‘curse’ of revenue that does not arise from broad-base taxation - such as oil or natural resource wealth."

Policy Brief No. 32: In Praise of Taxes: The Link between Taxation and Good Governance for First Nation Communities [Institute on Governance, IOG]

Publisher: 
Institute on Governance (IOG)
Year of publication: 
2009

"Based on a much longer paper, this IOG brief explores the linkages between taxation and good governance. It suggests some of the positive effects of introducing broad-based taxation on reserve, and provides options and advice on how First Nations could introduce taxation in their communities."

Pages

Subscribe to RSS - Taxation


Main menu 2

by Dr. Radut