[Verse 1]
Maria runs her craft shop on reserve land
Section eighty-seven shields what's in her hand
Personal property stays exemption-blessed
When it's situated where her people rest
Federal taxation cannot penetrate
This sacred boundary the courts validate
[Chorus]
Eighty-seven keeps the taxman at the gate
Personal property on reserve won't take the bait
Modern treaties carve new pathways through the maze
Self-government rewrites the ancient ways
Economic engines need their fuel to grow
Indigenous tax wisdom you should know
[Verse 2]
James signed a comprehensive claim last spring
Nisga'a model shows what change can bring
Land codes shift from Indian Act control
Tax powers transfer to the nation's soul
Some exemptions fade while others bloom
Negotiated terms fill every room
[Chorus]
Eighty-seven keeps the taxman at the gate
Personal property on reserve won't take the bait
Modern treaties carve new pathways through the maze
Self-government rewrites the ancient ways
Economic engines need their fuel to grow
Indigenous tax wisdom you should know
[Verse 3]
Development corporations seek their edge
Balancing tradition with competitive pledge
Joint ventures blur the lines of who pays what
Corporate structures tie the Gordian knot
Revenue sharing splits the fiscal pie
While sovereignty and profit multiply
[Bridge]
Connecting factors test where income flows
Employment, residence, where business grows
The courts will weigh each circumstance with care
To find if tax exemption lingers there
[Chorus]
Eighty-seven keeps the taxman at the gate
Personal property on reserve won't take the bait
Modern treaties carve new pathways through the maze
Self-government rewrites the ancient ways
Economic engines need their fuel to grow
Indigenous tax wisdom you should know
[Outro]
Four pillars standing firm in legal ground
Where ancient rights and modern commerce are found