• Information Technology
  • Human Resources
  • Careers
  • Giving
  • Library
  • Bookstore
  • Active Living
  • Continuing Education
  • Go Dinos
  • UCalgary Maps
  • UCalgary Directory
  • Academic Calendar
My UCalgary
Webmail
D2L
ARCHIBUS
IRISS
  • Faculty of Arts
  • Cumming School of Medicine
  • Faculty of Environmental Design
  • Faculty of Graduate Studies
  • Haskayne School of Business
  • Faculty of Kinesiology
  • Faculty of Law
  • Faculty of Nursing
  • Faculty of Nursing (Qatar)
  • Schulich School of Engineering
  • Faculty of Science
  • Faculty of Social Work
  • Faculty of Veterinary Medicine
  • Werklund School of Education
  • Information TechnologiesIT
  • Human ResourcesHR
  • Careers
  • Giving
  • Library
  • Bookstore
  • Active Living
  • Continuing Education
  • Go Dinos
  • UCalgary Maps
  • UCalgary Directory
  • Academic Calendar
  • Libraries and Cultural Resources
View Item 
  •   PRISM Home
  • School of Public Policy
  • Master of Public Policy Capstone Projects
  • View Item
  •   PRISM Home
  • School of Public Policy
  • Master of Public Policy Capstone Projects
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

The Impact of Tax Exemptions for First Nations Reserves

Thumbnail
View
Harding, Lee.pdf
Download
Harding, Lee.pdf (1000.Kb)
Download Record
Download to EndNote/RefMan (RIS)
Download to BibTex
Advisor
Rioux, Jean-Sebastien
Author
Harding, Lee
Accessioned
2016-10-07T19:12:40Z
Available
2016-10-07T19:12:40Z
Issued
2016-08
Type
report
Metadata
Show full item record

Abstract
Debates over the adequacy of Aboriginal funding usually miss a key and neglected component: tax exemptions. Section 87 of the Indian Act dictates such exemptions. This section clearly states that no person living on reserve may be taxed for their work there, nor can any product or service delivered to or on reserve be taxed. This means multiple millions of dollars stay in the hands of First Nations people when they would otherwise go into provincial and federal coffers. Prior to this capstone, no one has made as comprehensive an effort to calculate the aggregate value of all reserve tax exemptions. Thomas Courchene estimated in 1992 that if all Aboriginal reserves constituted a province, it would get $103 million in provincial income taxes. In 2012, Gormanns and Waslander estimating that the tax exemption on B.C. reserves was worth $20 million. Via information requests, the Canadian Taxpayers Federation (CTF) also revealed substantial tobacco tax exemptions of $54 million for tobacco and $14 million in fuel in Saskatchewan in 2008-09. Some advocacy and anti-smoking organizations have also drawn attention to the problem of illegal contraband cigarettes that originate from reserves.
Refereed
Yes
Citation
Harding, Lee. (2016). The Impact of Tax Exemptions for First Nations Reserves ( Unpublished master's thesis). University of Calgary, Calgary, AB.
Department
The School of Public Policy
Faculty
Faculty of Graduate Studies
Institution
University of Calgary
Doi
http://dx.doi.org/10.11575/PRISM/30027
Uri
http://hdl.handle.net/1880/51701
Collections
  • Graduate Capstones
  • Master of Public Policy Capstone Projects

Browse

All of PRISMCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

My Account

LoginRegister

Download Results

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors

  • Email
  • SMS
  • 403.220.8895
  • Live Chat

Energize: The Campaign for Eyes High

Privacy Policy
Website feedback

University of Calgary
2500 University Drive NW
Calgary, AB T2N 1N4
CANADA

Copyright © 2017