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Taxation

Poster: Restoring Jurisdiction: A Brief History of First Nation Tax Jurisdiction [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

A visual account of the history of First Nation taxation and law from pre-contact to present day.

Full Jurisdiction
Early Initiatives
Prohibition
Modernization
Restoration
Full Jurisdiction

Webinar: Overview of First Nations Tax Jurisdiction [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2017

The First Nations Tax Commission is pleased to present this webinar which provides an overview of taxation and it's importance as a governance function. We discuss how the First Nations property tax system works and share stories from First Nations who are benefiting as a result of property taxation. We wrap up by explaining the tools and supports available through the FNTC for First Nations wishing to develop and implement a property tax system.

Home [First Nations Tax Commission, FNTC]

Publisher: 
First Nations Tax Commission
Year of publication: 
2019

In Canada, over 30% of First Nations have property tax powers and are responding to community needs and providing local services to thousands of property taxpayers. The First Nations Tax Commission (FNTC) is a shared-governance First Nation public institution that supports First Nation taxation under the First Nations Fiscal Management Act and under section 83 of the Indian Act.

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."

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by Dr. Radut