Indian Act

Reserve

Cases

Sterriah v. The Queen, 2002 DTC 7079 (SCC)

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Section 87

Cases

Rice v. ARQ, 2016 QCCA 666

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Section 35 - Subsection 35(1) s. 35 did not accord an unfettered right to trade 131
Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Section 25 no unfettered right of Indians to trade 151
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) status Indians were required to collect sales tax on sales to non-Indians 67
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 91(24) statutory verification obligations did not represent an ultra vires administrative burden 157

Tuccaro v. Canada, 2014 DTC 5103 [at 7210], 2014 FCA 184

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel prior finding about meaning of aboriginal treaty did not estop new litigant 148
Tax Topics - General Concepts - Stare Decisis prior finding about the meaning of an aboriginal treaty was a finding of fact, not of law 148

Pilfold Estate v. Canada, 2014 FCA 97, aff'g 2013 DTC 1151 [at 844], 2013 TCC 181

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Kelly v. Canada, 2013 DTC 5129 [at 6203], 2013 FCA 171

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Canada (Attorney General) v. Abraham, 2012 DTC 5160 [at 7402], 2012 FCA 266, rev'g 2011 DTC 5140 [at 6126], 2011 FC 638

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) Minister entitled to ignore subsequent judicial developments 441

Canada v. Robertson, 2012 DTC 5077 [at 6945], 2012 FCA 94

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Bastien Estate v. Canada, 2011 DTC 5118 [at 6014], 2011 SCC 38, [2011] 2 S.C.R. 710

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Picard v. Canada, 2010 DTC 5037 [at 6663], 2009 FCA 370

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Obonsawin v. Canada, 2011 FCA 152

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Dubé v. Canada, 2009 DTC 5175, 2009 FCA 109

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Ballantyne v. The Queen, 2009 DTC 1024, 2009 TCC 325

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The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392

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Words and Phrases
authorize

Horn v. Canada, 2007 DTC 5589, 2007 FC 1052

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Jeddore v. The Queen, 2004 DTC 6387, 2003 FCA 323

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Canada v. Akiwenzie, 2004 DTC 6007, 2003 FCA 469

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French v. Canada, 2003 DTC 5723, 2003 FCA 433

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Lewin v. The Queen, 2003 DTC 5476 (FCA)

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Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236

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Union of New Brunswick Indians v. New Brunswick (Minister of Finance), [1998] 1 S.C.R. 1161

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The Queen v. Monias, 2001 DTC 5450 (FCA)

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Lewin v. The Queen, 2001 DTC 479 (TCC)

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Bell v. Canada, 2000 DTC 6365, 2008 FCA 51 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 71

Desnomie v. Canada, 2000 DTC 6250 (FCA)

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Schilling v. The Queen, 99 DTC 5441 (FCTD)

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Amos v. The Queen, 99 DTC 5356 (FCA)

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Recalma v. The Queen, 98 DTC 6238 (FCA)

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Southwind v. Canada, 98 DTC 6084 (FCA)

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Folster v. The Queen, 97 DTC 5315 (FCA)

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The Queen v. Poker, 94 DTC 6658 (FCTD)

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Williams v. Canada, 92 DTC 6320, [1992] 1 S.C.R. 877

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Union of N.S. Indians v. Nova Scotia (A.-G.) (1988), 54 DLR (4th) 639 (NSSC)

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Leonard v. The Queen in Right of British Columbia, [1984] 4 WWR 37 (BCCA)

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Words and Phrases
reserve

Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29

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Words and Phrases
in respect of

Brown v. The Queen in Right of British Columbia (1979), 107 DLR (3d) 705 (BCCA)

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Snow v. MNR, 79 DTC 5177, [1979] CTC 227 (FCA)

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Greyeyes v. The Queen, 78 DTC 6043, [1978] CTC 91 (FCTD)

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See Also

Bell v. The Queen, 2016 TCC 175

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67 bonuses received by a spouse handling back office functions were disproportionate to her contribution 231

Murray v. The Queen, 2014 DTC 1085 [at 3111], 2013 TCC 253

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 90 amounts received under Aboriginal Business Procurement Policy were not Indian moneys 229

Ozawagosh v. The Queen, 2013 DTC 1239 [at 1300], 2013 TCC 311 (Informal Procedure)

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Manitoba Metis Federation Inc. v. Canada (Attorney General), 2013 SCC 14, [2013] 1 S.C.R. 623

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Verreault v. The Queen, 2012 DTC 1285 [at 3872], 2012 TCC 293 (Informal Procedure)

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Ballantyne v. Canada, 2012 DTC 5076 [at 6943], 2012 FCA 95

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Marcinyshyn v. The Queen, 2011 DTC 1368 [at 2067], 2011 TCC 516 (Informal Procedure)

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McDonald v. The Queen, 2011 DTC 1314 [at 1779], 2011 TCC 437

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Dugan v. The Queen, 2011 DTC 1202 [at 1163], 2011 TCC 269 (Informal Procedure)

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Davad v. The Queen, 2011 DTC 1141 [at 761], 2011 TCC 162 (Informal Procedure)

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Robertson v. The Queen, 2010 DTC 1372 [at 4457], 2010 TCC 552

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Roberts v. The Queen, 2010 DTC 1061 [at 2826], 2010 TCC 52 (Informal Procedure)

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Pelletier v. The Queen, 2009 DTC 1087, 2009 DTC 1201

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Kelly v. The Queen, 2009 DTC 655, 2009 TCC 189

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Stigen v. The Queen, 2008 DTC 4342, 2008 TCC 405

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Vachon v. The Queen, 2008 DTC 4201, 2007 TCC 641 (Informal Procedure)

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Large v. The Queen, 2006 DTC 3558, 2006 TCC 509, briefly aff'd 2008 DTC 6015, 2007 FCA 360

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Houle v. The Queen, 2006 DTC 2476, 2006 TCC 144

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Giguere v. The Queen, 2005 DTC 646, 2005 TCC 257

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Cleary c. La Reine, 2005 DTC 236, 2004 TCC 711

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Stacey-Diabo v. The Queen, 2003 DTC 200 (TCC)

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Naponse v. The Queen, 2001 DTC 414 (TCC)

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L.J. Meier Co. Ltd. v. The Queen, [1998] GST 84 (TCC)

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Dixon v. MNR, 96 DTC 1330 (TCC)

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Clarke v. MNR, 92 DTC 2267 (TCC)

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Administrative Policy

30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision

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Words and Phrases
Indian

17 May 2016 Interpretation 177202—Documentation requirements for vendors to make taxable supplies relieved of the GST/HST to Indians

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3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 12(a) overlap with Indian Act exemption 253

18 February 2015 External T.I. 2012-0466691E5 F - Revenu d’un Indien hors réserve

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3 March 2015 External T.I. 2014-0540051E5 F - Indiens – Intérêts d'une institution hors réserve

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4 February 2015 Internal T.I. 2014-0520721I7 - Indian Tax Exemption - Business Income

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13 November 2014 External T.I. 2014-0523581E5 F - Prestations de RPA - Exonération

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3 September 2014 Internal T.I. 2014-0533361I7 F - Ligne directrice 4

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27 August 2014 Internal T.I. 2014-0540461I7 - Indian Tax Exemption - RRSPs, RRIFs

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5 February 2014 Ministerial Correspondence 2013-0514531M4 - Indian Tax Exemption

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12 December 2013 External T.I. 2013-0509161E5 - Indian - CPP and OAS

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Excise and GST/HST News No. 87 Winter 2013

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19 December 2003 External T.I. 2003-005354 -

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27 November 2013 External T.I. 2012-0473421E5 - Indian Tax Exemption - Business Income

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14 November 2013 Internal T.I. 2013-0485331I7 F - REÉR et revenu d'un Indien

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Income Tax Technical News, No. 9, 10 February 1997

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Income Tax Technical News, No. 7, 21 February 1996

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20 June 1995 Internal T.I. 7-950250 -

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Wheeler, "The Connection of Income to a Reserve" (Paper presented to the Insight Aboriginal Conference, March 31, 1995) (C.T.O. "Indians - Connection of Income to a Reserve").

June 1994 Guidelines (C.T.O. Fax Service Doc. No. 4M00898 "Indians - Employment Income Exemption - Guidelines")

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21 February 1994 Memorandum 931905 (C.T.O. "Indians")

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2 February 1994 Memorandum 931806 (C.T.O. "Indian - Jay Treaty")

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2 February 1994 T.I. 930720 (C.T.O. "Indian - Employed Mostly Off Reserve")

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17 January 1994 T.I. 932892 (C.T.O. "Indian-Employment Income")

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15 December 1993 Memorandum (C.T.O. "Guidelines Employment Income Indian")

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29 March 1993 Memorandum (Tax Window, No. 30, p. 23, ¶2497)

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18 March 1993 T.I. (Tax Window, No. 30, p. 23, ¶2501)

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10 March 1993 Memorandum (Tax Window, No. 30, p.22, ¶2473)

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4 March 1993 T.I. (Tax Window, No. 30, p. 14, ¶2475)

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24 February 1993 T.I. (Tax Window, No. 29, p. 15, ¶2439)

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8 February 1993 Memorandum (Tax Window, No. 29, p. 13, ¶2424)

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28 January 1993 Memorandum (Tax Window, No. 28, p. 19, ¶2400)

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25 September 1992 Memorandum 922730 (September 1993 Access Letter, p. 416, ¶C76-074)

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92 C.R. - Q.38

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17 August 1992 T.I. 922097 (April 1993 Access Letter, p. 142, ¶C76-064)

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18 June 1992 T.I. 921747 (January - February 1993 Access Letter, p. 21, ¶C76-062)

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September 1991 Memorandum (Tax Window, No. 9, p. 23, ¶1457)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 32

22 August 1991 Memorandum (Tax Window, No. 8, p. 17, ¶1405)

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7 August 1991 Memorandum (Tax Window, No. 7, p. 20, ¶1387)

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20 June 1991 T.I. (Tax Window, No. 4, p. 15, ¶1310)

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30 May 1991 T.I. (Tax Window, No. 3, p. 30, ¶1270)

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20 March 1991 T.I. (Tax Window, No. 1, p. 23, ¶1160)

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B-039 "Application of GST to Indians"

Income Tax Technical News, No. 2, December 30, 1994

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Articles

H. Michael Dolson, "Daniels: Tax Changes for Non-Status Aboriginals?", Canadian Tax Highlights, Vol. 24, No. 5, May 2016, p. 4

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J. Peter Ranson, "The Evolution of Aboriginal Tax Exemptions: The Past, the Present and the Future", 2005 Conference Report, c. 24.

Strother, Brown, "Taxation of Aboriginal People in Canada", 1990 Conference Report, c. 47

Section 90

Cases

The Queen v. Kakfwi, 99 DTC 5639 (FCA)

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Words and Phrases
agree agreement

The Queen v. Williams, 90 DTC 6399 (FCA), rev'd 92 DTC 6320 (SCC)

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See Also

Murray v. The Queen, 2014 DTC 1085 [at 3111], 2013 TCC 253

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 management fees earned through off-reserve activities 123

Matthew v. The Queen, 97 DTC 1454 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Punctuation 45

Administrative Policy

28 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2612)

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22 April 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2621)

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