The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand?
This paper contributes to the emerging scholarship on the issue of Indigenous peoples and taxation, an area that has been neglected to date, through comparing the experiences in three nations. It argues that the use of legislation to exempt First Nations peoples from taxation in Canada in certain si...
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Online Access: | http://dx.doi.org/10.1350/clwr.2011.40.2.0221 http://journals.sagepub.com/doi/pdf/10.1350/clwr.2011.40.2.0221 |
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crsagepubl:10.1350/clwr.2011.40.2.0221 2023-05-15T16:16:45+02:00 The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? Martin, Fiona Morse, Brad Hocking, Barbara 2011 http://dx.doi.org/10.1350/clwr.2011.40.2.0221 http://journals.sagepub.com/doi/pdf/10.1350/clwr.2011.40.2.0221 en eng SAGE Publications http://journals.sagepub.com/page/policies/text-and-data-mining-license Common Law World Review volume 40, issue 2, page 119-143 ISSN 1473-7795 1740-5556 General Medicine journal-article 2011 crsagepubl https://doi.org/10.1350/clwr.2011.40.2.0221 2022-04-14T04:49:54Z This paper contributes to the emerging scholarship on the issue of Indigenous peoples and taxation, an area that has been neglected to date, through comparing the experiences in three nations. It argues that the use of legislation to exempt First Nations peoples from taxation in Canada in certain situations, and alternative approaches in New Zealand, provide models against which this nascent area can develop in Australia. The paper explores the Canadian approaches regarding Indian reserves, both exempting activities from mainstream tax regimes and accommodating taxation by Indian governments in their own right as well as the different strategy invoked in New Zealand. The more nuanced approaches to taxation of Indigenous peoples in both countries contrast with the Australian situation, where the focus in Indigenous rights has been on land rights, recognition of which has been subject to judicial inertia and political whim over the past decade. The concept of a ‘charitable’ organization is discussed as an alternative method for minimizing the tax burden: this approach has the further requirement that it must be in the public interest or the interest of an appreciable sector of the community. While charities also have limitations, they may be relied upon as a means of reducing tax liability for community benefit purposes such as economic development, health and education. Article in Journal/Newspaper First Nations SAGE Publications (via Crossref) Canada Indian New Zealand Common Law World Review 40 2 119 143 |
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SAGE Publications (via Crossref) |
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English |
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General Medicine |
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General Medicine Martin, Fiona Morse, Brad Hocking, Barbara The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
topic_facet |
General Medicine |
description |
This paper contributes to the emerging scholarship on the issue of Indigenous peoples and taxation, an area that has been neglected to date, through comparing the experiences in three nations. It argues that the use of legislation to exempt First Nations peoples from taxation in Canada in certain situations, and alternative approaches in New Zealand, provide models against which this nascent area can develop in Australia. The paper explores the Canadian approaches regarding Indian reserves, both exempting activities from mainstream tax regimes and accommodating taxation by Indian governments in their own right as well as the different strategy invoked in New Zealand. The more nuanced approaches to taxation of Indigenous peoples in both countries contrast with the Australian situation, where the focus in Indigenous rights has been on land rights, recognition of which has been subject to judicial inertia and political whim over the past decade. The concept of a ‘charitable’ organization is discussed as an alternative method for minimizing the tax burden: this approach has the further requirement that it must be in the public interest or the interest of an appreciable sector of the community. While charities also have limitations, they may be relied upon as a means of reducing tax liability for community benefit purposes such as economic development, health and education. |
format |
Article in Journal/Newspaper |
author |
Martin, Fiona Morse, Brad Hocking, Barbara |
author_facet |
Martin, Fiona Morse, Brad Hocking, Barbara |
author_sort |
Martin, Fiona |
title |
The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
title_short |
The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
title_full |
The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
title_fullStr |
The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
title_full_unstemmed |
The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand? |
title_sort |
taxation exemption of canadian indians as governments and individuals: how does this compare with australia and new zealand? |
publisher |
SAGE Publications |
publishDate |
2011 |
url |
http://dx.doi.org/10.1350/clwr.2011.40.2.0221 http://journals.sagepub.com/doi/pdf/10.1350/clwr.2011.40.2.0221 |
geographic |
Canada Indian New Zealand |
geographic_facet |
Canada Indian New Zealand |
genre |
First Nations |
genre_facet |
First Nations |
op_source |
Common Law World Review volume 40, issue 2, page 119-143 ISSN 1473-7795 1740-5556 |
op_rights |
http://journals.sagepub.com/page/policies/text-and-data-mining-license |
op_doi |
https://doi.org/10.1350/clwr.2011.40.2.0221 |
container_title |
Common Law World Review |
container_volume |
40 |
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2 |
container_start_page |
119 |
op_container_end_page |
143 |
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1766002596657496064 |