4 Indigenous Tax Issues

Canadian Tax Law Curriculum · 4:16

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Lyrics

[Verse 1]
On reserve lands where treaties hold
Section eighty-seven's been told
Personal property stays tax-free
When it's held by you and me
Status Indians have this right
Income earned stays burning bright
No federal tax can take away
What the Indian Act will say

[Chorus]
Eighty-seven keeps it clear
Personal property tax-free here
Modern treaties change the game
Self-government's not the same
Four issues we must know
How Indigenous taxes flow

[Verse 2]
Modern treaties write new rules
Different from the old-time tools
Nisga'a, Yukon nations too
Tax arrangements made brand new
Some keep sections of the Act
Others negotiate their pact
Provincial taxes might apply
When treaty terms specify

[Chorus]
Eighty-seven keeps it clear
Personal property tax-free here
Modern treaties change the game
Self-government's not the same
Four issues we must know
How Indigenous taxes flow

[Bridge]
Economic development grows
Tax considerations as it goes
Joint ventures need careful thought
GST exemptions can't be bought
Business income, where it's earned
Jurisdiction must be learned

[Verse 3]
Self-government agreements bring
Power over many things
Tax jurisdiction they can claim
Playing by a different game
First Nation sales tax might be charged
Economic base enlarged
Sovereignty and revenue
Working hand in hand for you

[Chorus]
Eighty-seven keeps it clear
Personal property tax-free here
Modern treaties change the game
Self-government's not the same
Four issues we must know
How Indigenous taxes flow

[Outro]
From the Indian Act's protection
To economic growth direction
Four pathways we explore
Indigenous tax law and more

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