文章基本信息

标题：An Analysis of The Exemption From Income Tax of Canadian ‘Indians’ Either as Individuals or ‘Bands’
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作者：Fiona Martin
期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2010
卷号：5
期号：1
出版社：Australasian Tax Teachers Association
摘要：Canadian law allows for the exemption from tax of the real and personal property of persons defined in the Indian Act, RSC 1985, c I-5 (the ‘Indian Act’) as ‘Indians’. Through the case law the concept of ‘personal property’ has been interpreted to include personal income, resulting in the advantage to Indians of enjoying tax free income in certain situations. The relevant