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dc.contributor.author Oliphant, Joel J. en_US
dc.date.accessioned 2007-06-01T19:22:44Z
dc.date.available 2007-06-01T19:22:44Z
dc.date.issued 2000-08-01T00:00:00Z en_US
dc.identifier.uri http://hdl.handle.net/1993/2370
dc.description.abstract 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 effect on Canadian tax policy. For any tax system to operate fairly and efficiently, all citizens within the subject jurisdiction must be chargeable to tax at a 'pro rata' rate. This idea is borne out within the Canadian tax system itself, which uses domicile to determine whether an individual should be required to bear a horizontally and vertically equitable tax burden. Having said that, there is an historical and legal rationale for exempting reserve-based Indians from the tax structure, whereby reserved lands are treated as extra-territorial entities, separate from Canada for tax purposes. At present, band councils are not legally entitled to levy a tax on their reserve residents, and until such time as First Nations are in a position to 'self-govern', without relying solely upon federal transfer payments, Canada's tax system can never be truly equitable or efficient. 1The 'Indian Act', RSC 1985, c. I-5. en_US
dc.format.extent 10238994 bytes
dc.format.extent 184 bytes
dc.format.mimetype application/pdf
dc.format.mimetype text/plain
dc.language en en_US
dc.language.iso en_US
dc.rights info:eu-repo/semantics/openAccess
dc.title Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy en_US
dc.type info:eu-repo/semantics/masterThesis
dc.type master thesis en_US
dc.degree.discipline Law en_US
dc.degree.level Master of Laws (LL.M.) en_US


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