The Canada Revenue Agency’s Implementation of First Nation-Canada Tax Administration Agreements: An Analysis of First Nation Sovereignty and Sui Generis Legal Status

• Main Author: Persaud, Sarojini
• Other Authors: Walters, Mark, Cockfield, Arthur, Law
• Format: Thesis
• Language: English
• Published: 2023
• Subjects: First Nation; Sovereignty; Decolonization; Taxation; Nation; First; British Columbia; Canada; First Nations
• Online Access: http://hdl.handle.net/1974/31448

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...