Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy
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...
| Main Author: | |
|---|---|
| Format: | Master Thesis |
| Language: | English |
| Published: |
2000
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/1993/2370 |