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http://worldcat.org/entity/work/id/11614819

Indians and taxation in Canada

Examines Canadian law as it relates to the taxation of Indians.

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  • "Indians & taxation in Canada"

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  • "Examines Canadian law as it relates to the taxation of Indians."@en
  • "Explains why there is a special provision for Indians and the form it takes; relates the subject of taxation to the 19th century treaties and the need for economic development and self-government today; reviews income, sales, real property and estate taxation, and customs and succession duties; focuses attention on the landmark decision of the Supreme Court of Canada in Nowegijick v. The Queen and the tax-planning possibilities that the decision made feasible."@en
  • ""The author examines major changes in the law regarding the imposition of tax upon Indians in Canada. This edition includes an expanded discussion of why there is special provision for Indians and the form it takes; integrates case law and statutory amendments in the review of income, sales, real property and estate taxation, and custom and succession duties; and updates previous discussion on the need for economic development and tax planning possibilities. Included in the discussion is an examination of inherent Aboriginal sovereignty and immunity from taxation, and the Goods and Services Tax."--Pub. desc."@en

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  • "Indians and taxation in Canada"@en
  • "Indians and taxation in Canada"

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