FN-302

Taxation Issues for Aboriginal Communities

This course will focus on the myriad of taxation issues which arise for financial managers in the Aboriginal context. This includes an analysis of the interaction between federal taxation under the Income Tax Act and the Excise Tax Act and the Indian Act, focussing on both individuals and Aboriginal organizations of various structures. Furthermore, there will be a critical discussion of recent Canada Customs and Revenue Agency and Indian Affairs policy decisions concerning the understanding and recognition of Aboriginal treaty and traditional rights as they relate to the Canadian taxation system.

Credit Hours

48

Min. Grade

0%