Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy

• Main Author: Oliphant, Joel J.
• Language: English
• Published: 2007
• Subjects: Canada; Indian; Rata; Levy; First Nations
• Online Access: http://hdl.handle.net/1993/2370

Section 87 of the 'Indian Act'1 contains a tax exemption for 'Indians' and 'bands' insofar as their property is located on a reserve. This thesis explores the historical origins, justification, and the scope of the 'Indian Act' tax exemption, and considers its...