LAW345A

First Nation Taxation

Surveys the taxation and financing of Indigenous peoples in Canada. Topics covered include: the Indian Act tax exemption; First Nation fiscal federalism; Income Tax Act provisions affecting Indigenous governing bodies; common corporate structures employed by First Nations, Indigenous taxation authorities (property, income, and sales taxes) and revenue sharing agreements. Students explore how these topics are framed by colonialism, Canadian fiscal policy and global capitalism.

Lecture: 3h

Lab: 0h

Tutorial: 0h

Credits: 1.5