Indians and taxation in Canada
By: Richard H. Bartlett.
Edition: 3rd ed.
Publisher: Native Law Centre, University of Saskatchewan
Published: 1992
Place of publication: Saskatoon
Language: eng
Number of pages: 120
Subjects: Indians of North America -- Canada -- Taxation -- Law and legislation.
Description: "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.
Notes: Includes bibliographical references.