The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status
This thesis is anchored in a de-colonization theoretical and historical framework. It poses a narrow question in order to address a broader concern about First Nation sovereignty: Does the Canada Revenue Agency’s “same treatment” policy and practice towards First Nation tax filers and social benefit...
Main Author: | |
---|---|
Other Authors: | , , |
Format: | Thesis |
Language: | English |
Published: |
2023
|
Subjects: | |
Online Access: | http://hdl.handle.net/1974/31448 |
id |
ftqueensuniv:oai:https://qspace.library.queensu.ca:1974/31448 |
---|---|
record_format |
openpolar |
spelling |
ftqueensuniv:oai:https://qspace.library.queensu.ca:1974/31448 2024-06-02T08:06:43+00:00 The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status Persaud, Sarojini Law Walters, Mark Cockfield, Arthur 2023-02-13T18:37:43Z application/pdf http://hdl.handle.net/1974/31448 eng eng Canadian theses http://hdl.handle.net/1974/31448 Queen's University's Thesis/Dissertation Non-Exclusive License for Deposit to QSpace and Library and Archives Canada ProQuest PhD and Master's Theses International Dissemination Agreement Intellectual Property Guidelines at Queen's University Copying and Preserving Your Thesis This publication is made available by the authority of the copyright owner solely for the purpose of private study and research and may not be copied or reproduced except as permitted by the copyright laws without written authority from the copyright owner. Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ First Nation Sovereignty Decolonization Taxation Nation First thesis 2023 ftqueensuniv 2024-05-06T10:47:33Z This thesis is anchored in a de-colonization theoretical and historical framework. It poses a narrow question in order to address a broader concern about First Nation sovereignty: Does the Canada Revenue Agency’s “same treatment” policy and practice towards First Nation tax filers and social benefit claimants comply with the Supreme Court of Canada’s sui generis common law principle, section 35 of the Canadian Constitution Act, 1982, and the United Nations Declaration on the Rights of Indigenous Peoples? This question is used as an indicator of First Nation sovereignty. A conceptual framing of sovereignty based on territorial demarcation, self-determination, and self-government is set out. Three permutations, referred to as models, of the 1648 Westphalian modern state framework are used as sovereignty reference points. A distinction is made between “internal” and “external” sovereignty. This narration leads to an observation that Modern Treaty First Nations, at best, enjoy a model-one-plus sovereignty status (similar to a municipal government). To ground the theoretical discussion, field research was undertaken with the Nisga’a First Nation of northwestern British Columbia, a Modern Treaty First Nation; the result was inconclusive. A summary observation is that First Nations must approach surplus sharing and wealth redistribution as a fluid Indigenous-values-infused policy component of their broader sovereignty vision. To bring increased rigor to their formulations, they need statistically reliable and valid assessments of the fiscal framework that underpins current First Nation-Crown relations and, at a narrow level, the impact of the Canada Revenue Agency on their sovereignty and the rights of their citizens. PhD Thesis First Nations Queen's University, Ontario: QSpace Canada British Columbia ENVELOPE(-125.003,-125.003,54.000,54.000) |
institution |
Open Polar |
collection |
Queen's University, Ontario: QSpace |
op_collection_id |
ftqueensuniv |
language |
English |
topic |
First Nation Sovereignty Decolonization Taxation Nation First |
spellingShingle |
First Nation Sovereignty Decolonization Taxation Nation First Persaud, Sarojini The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
topic_facet |
First Nation Sovereignty Decolonization Taxation Nation First |
description |
This thesis is anchored in a de-colonization theoretical and historical framework. It poses a narrow question in order to address a broader concern about First Nation sovereignty: Does the Canada Revenue Agency’s “same treatment” policy and practice towards First Nation tax filers and social benefit claimants comply with the Supreme Court of Canada’s sui generis common law principle, section 35 of the Canadian Constitution Act, 1982, and the United Nations Declaration on the Rights of Indigenous Peoples? This question is used as an indicator of First Nation sovereignty. A conceptual framing of sovereignty based on territorial demarcation, self-determination, and self-government is set out. Three permutations, referred to as models, of the 1648 Westphalian modern state framework are used as sovereignty reference points. A distinction is made between “internal” and “external” sovereignty. This narration leads to an observation that Modern Treaty First Nations, at best, enjoy a model-one-plus sovereignty status (similar to a municipal government). To ground the theoretical discussion, field research was undertaken with the Nisga’a First Nation of northwestern British Columbia, a Modern Treaty First Nation; the result was inconclusive. A summary observation is that First Nations must approach surplus sharing and wealth redistribution as a fluid Indigenous-values-infused policy component of their broader sovereignty vision. To bring increased rigor to their formulations, they need statistically reliable and valid assessments of the fiscal framework that underpins current First Nation-Crown relations and, at a narrow level, the impact of the Canada Revenue Agency on their sovereignty and the rights of their citizens. PhD |
author2 |
Law Walters, Mark Cockfield, Arthur |
format |
Thesis |
author |
Persaud, Sarojini |
author_facet |
Persaud, Sarojini |
author_sort |
Persaud, Sarojini |
title |
The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
title_short |
The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
title_full |
The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
title_fullStr |
The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
title_full_unstemmed |
The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status |
title_sort |
canada revenue agency’s implementation of first nation-canada tax administration agreements: an analysis of first nation sovereignty and sui generis legal status |
publishDate |
2023 |
url |
http://hdl.handle.net/1974/31448 |
long_lat |
ENVELOPE(-125.003,-125.003,54.000,54.000) |
geographic |
Canada British Columbia |
geographic_facet |
Canada British Columbia |
genre |
First Nations |
genre_facet |
First Nations |
op_relation |
Canadian theses http://hdl.handle.net/1974/31448 |
op_rights |
Queen's University's Thesis/Dissertation Non-Exclusive License for Deposit to QSpace and Library and Archives Canada ProQuest PhD and Master's Theses International Dissemination Agreement Intellectual Property Guidelines at Queen's University Copying and Preserving Your Thesis This publication is made available by the authority of the copyright owner solely for the purpose of private study and research and may not be copied or reproduced except as permitted by the copyright laws without written authority from the copyright owner. Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
_version_ |
1800751676975480832 |