Aboriginal Law Update

An inuksuk with snow-covered mountain tops in the background

October 2013

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The Indian Act Tax Exemption & Commercial Fishing Income

Introduction Section 87 of the Indian Act, R.S.C. 1985, c. I-5 can exempt the property of First Nation individuals and bands from taxation.  For obvious reasons, this exemption can provide very valuable benefits to First Nation individuals, bands, and their...

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