"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)."
"Aboriginal peoples of Canada already possess the assets they need to make a sustainable treaty economy. These assets are held in defective administrative forms by federal, provincial, and territorial governments. Moreover, these governments take most of the tax revenue and all the surplus value. Treaty beneficiaries need to rethink Canada and take on the world, rediscovering and unleashing the economic potential in the treaty economy to create sustainable development and sustainable communities."
The First Nations Fiscal and Statistical Management Act (FSMA) or Bill C-20 is a federal statute that Parliament passed on March 22, 2005. Its official title is “An Act to provide for Real Property Taxation Powers of First Nations to create a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute and to make consequential amendments to other Acts”.
