E-Commerce on Reserve: Opportunities, Challenges, and Taxation

This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and th...

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Bibliographic Details
Published in:Journal of Aboriginal Economic Development
Main Author: Buchan, Alexander E.
Format: Text
Language:English
Published: Captus Press 2018
Subjects:
Business And Economics
Electronic commerce
Ethnic Interests
Income Tax Act-Canada
Income taxes
Indigenous peoples
Infrastructure
Native North Americans
Personal property
Privacy
Privacy Act-Canada
Reserves
Small claims courts
Tax exemptions
Taxation
First Nations
First Nations businesses
First Nations economic leadership
Indigenous
Canada
Indian
Online Access:http://id.erudit.org/iderudit/1114255ar
https://doi.org/10.54056/HYFU6845
Description
Summary:This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and the practical barriers for Indigenous communities that wish to engage in e-commerce, such as infrastructure and capacity gaps.

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