Law (LAW) Courses>First Nation Taxation

LAW345A - First Nation Taxation

Description

Surveys the taxation and financing of Indigenous peoples in Canada. Topics covered include: the Indian Act tax exemption; First Nation fiscal federalism; Income Tax Act provisions affecting Indigenous governing bodies; common corporate structures employed by First Nations, Indigenous taxation authorities (property, income, and sales taxes) and revenue sharing agreements. Students explore how these topics are framed by colonialism, Canadian fiscal policy and global capitalism.

Units

1.5

Hours: lecture-lab-tutorial

3-0-0

Note(s)

  • Credit will be granted for only one of LAW 345A, LAW 343 (if taken as section A03 in Jan-Apr 2018 or section A01 Jan-Apr 2020).

Course offered by

Faculty of Law

Course schedules

Summer timetable available: February 15. Fall and Spring timetables available: May 15.

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