The issues surrounding taxation as it applies to Indigenous populations in Canada are very complex and far too often misunderstood. This course will attempt to address and dispel the understanding of the exceptional nature of taxation as it applies to Indian, Metis and Inuit populations. This course will not only make students acquainted with the tax benefits that apply to citizens recognized as Indian under the Canadian Indian Act but also the restrictions and obligations that come with that classification. Topics will include section 87 of the Indian Act, its effect on income tax, GST/HST and excise taxes. These will then address proper business and taxation practices for On-Reserve employees, clients, contractors and the like as well as those same practices for Off-Reserve circumstances.
The issues surrounding taxation as it applies to Indigenous populations in Canada are very complex and far too often misunderstood. This course will attempt to address and dispel the understanding of the exceptional nature of taxation as it applies to Indian, Metis and Inuit populations. This course will not only make students acquainted with the tax benefits that apply to citizens recognized as Indian under the Canadian Indian Act but also the restrictions and obligations that come with that classification. Topics will include section 87 of the Indian Act, its effect on income tax, GST/HST and excise taxes. These will then address proper business and taxation practices for On-Reserve employees, clients, contractors and the like as well as those same practices for Off-Reserve circumstances.
