The participation of first nations in mainstream corporate Canada is well underway. There is agreement within the business, legal, and accounting communities that a better understanding of the economic and tax-related issues is required. Carswell has the first consolidated, comprehensive treatment of Aboriginal tax issues in one source for the tax professional.

The Taxation and Financing of Aboriginal Businesses in Canada is the first information source to provide extensive commentary and analysis on the following:

• Aboriginal and government’s perspective on treaty interpretation
• Criteria for Indian tax exemption
• Application of Indian Act tax exemption
• Taxation of real property
• Development of Indian land taxation

The resource also includes commentary and analysis on other Aboriginal groups including Inuvialuit, Inuit, and Métis tax planning for Indians.

Supplements invoiced separately.