The Impact of Tax Exemptions for First Nations Reserves
Debates over the adequacy of Aboriginal funding usually miss a key and neglected component: tax exemptions. Section 87 of the Indian Act dictates such exemptions. This section clearly states that no person living on reserve may be taxed for their work there, nor can any product or service delivered...
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ftunivcalgary:oai:prism.ucalgary.ca:1880/51701 2023-08-27T04:09:27+02:00 The Impact of Tax Exemptions for First Nations Reserves Harding, Lee Rioux, Jean-Sebastien 2016-08 application/pdf http://hdl.handle.net/1880/51701 https://doi.org/10.11575/PRISM/30027 English en eng The School of Public Policy Faculty of Graduate Studies University of Calgary Harding, Lee. (2016). The Impact of Tax Exemptions for First Nations Reserves ( Unpublished master's thesis). University of Calgary, Calgary, AB. http://dx.doi.org/10.11575/PRISM/30027 http://hdl.handle.net/1880/51701 report 2016 ftunivcalgary https://doi.org/10.11575/PRISM/30027 2023-08-06T06:30:53Z Debates over the adequacy of Aboriginal funding usually miss a key and neglected component: tax exemptions. Section 87 of the Indian Act dictates such exemptions. This section clearly states that no person living on reserve may be taxed for their work there, nor can any product or service delivered to or on reserve be taxed. This means multiple millions of dollars stay in the hands of First Nations people when they would otherwise go into provincial and federal coffers. Prior to this capstone, no one has made as comprehensive an effort to calculate the aggregate value of all reserve tax exemptions. Thomas Courchene estimated in 1992 that if all Aboriginal reserves constituted a province, it would get $103 million in provincial income taxes. In 2012, Gormanns and Waslander estimating that the tax exemption on B.C. reserves was worth $20 million. Via information requests, the Canadian Taxpayers Federation (CTF) also revealed substantial tobacco tax exemptions of $54 million for tobacco and $14 million in fuel in Saskatchewan in 2008-09. Some advocacy and anti-smoking organizations have also drawn attention to the problem of illegal contraband cigarettes that originate from reserves. Yes Report First Nations PRISM - University of Calgary Digital Repository Indian |
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PRISM - University of Calgary Digital Repository |
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ftunivcalgary |
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English |
description |
Debates over the adequacy of Aboriginal funding usually miss a key and neglected component: tax exemptions. Section 87 of the Indian Act dictates such exemptions. This section clearly states that no person living on reserve may be taxed for their work there, nor can any product or service delivered to or on reserve be taxed. This means multiple millions of dollars stay in the hands of First Nations people when they would otherwise go into provincial and federal coffers. Prior to this capstone, no one has made as comprehensive an effort to calculate the aggregate value of all reserve tax exemptions. Thomas Courchene estimated in 1992 that if all Aboriginal reserves constituted a province, it would get $103 million in provincial income taxes. In 2012, Gormanns and Waslander estimating that the tax exemption on B.C. reserves was worth $20 million. Via information requests, the Canadian Taxpayers Federation (CTF) also revealed substantial tobacco tax exemptions of $54 million for tobacco and $14 million in fuel in Saskatchewan in 2008-09. Some advocacy and anti-smoking organizations have also drawn attention to the problem of illegal contraband cigarettes that originate from reserves. Yes |
author2 |
Rioux, Jean-Sebastien |
format |
Report |
author |
Harding, Lee |
spellingShingle |
Harding, Lee The Impact of Tax Exemptions for First Nations Reserves |
author_facet |
Harding, Lee |
author_sort |
Harding, Lee |
title |
The Impact of Tax Exemptions for First Nations Reserves |
title_short |
The Impact of Tax Exemptions for First Nations Reserves |
title_full |
The Impact of Tax Exemptions for First Nations Reserves |
title_fullStr |
The Impact of Tax Exemptions for First Nations Reserves |
title_full_unstemmed |
The Impact of Tax Exemptions for First Nations Reserves |
title_sort |
impact of tax exemptions for first nations reserves |
publisher |
The School of Public Policy |
publishDate |
2016 |
url |
http://hdl.handle.net/1880/51701 https://doi.org/10.11575/PRISM/30027 |
geographic |
Indian |
geographic_facet |
Indian |
genre |
First Nations |
genre_facet |
First Nations |
op_relation |
Harding, Lee. (2016). The Impact of Tax Exemptions for First Nations Reserves ( Unpublished master's thesis). University of Calgary, Calgary, AB. http://dx.doi.org/10.11575/PRISM/30027 http://hdl.handle.net/1880/51701 |
op_doi |
https://doi.org/10.11575/PRISM/30027 |
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1775350788288151552 |