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 it...
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| Language: | en_US |
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2007
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| Online Access: | http://hdl.handle.net/1993/2370 |