Indians and taxation in Canada, Third edition

Type

Book

Authors

Richard H. Bartlett ( Bartlett, Richard H. )

ISBN 10

088880282X

Tags

Taxation, Indigenous peoples -- Taxation -- Law and legislation -- Canada, Indigenous peoples -- Taxation -- Canada

Abstract

"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."--WorldCat.org.

Biblio Notes

Notes:
Includes bibliographical references.

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