Taxation And Jurisdiction

Question 1

What are the three legal “persons” under Canadian law?

Answer 1

Individuals, corporation, trusts

Question 2

What forms does taxation take?

Answer 2

Income, consumption and wealth/property

Question 3

What is section 87?

Answer 3

Says that interested in Indy or bad on reserve lines on the personal property and situated on reserve is tax-exempt

Question 4

How is the federal government involved in tax on FN?

Answer 4

Historically they had jurisdiction of virtually everything due to the Indian act. Primary taxation issues come from corporate income tax, personal income tax, Canadian, employment insurance, Federal gas tax, GST

Question 5

What are the CRA guidelines?

Answer 5

90% of duties have to be on reserve, employee has to be a resident on reserve, more than 50% of duties are on reserve, employer is resident on reserve

Question 6

How does the GST work on reserve

Answer 6

Businesses pay it but get it back on their inputs and they charge it on their product

Question 7

How is the provincial government involved in first Nations activities

Answer 7

Historically they had no jurisdiction because of the Indian act. Currently they are involved with provincial sales tax, liquor consumption so tax, fuel tax and tobacco tax