After almost 20 years of court decisions that narrowed the section 87 First Nation tax exemption, the Supreme Court of Canada in the recent Bastien and Dubé decisions appears to have strengthened and broadened the Indian Act exemption. The impact of the decisions on First Nations’ ability to enhance their own economic development has yet to be determined. Nonetheless, the direction offered by the Supreme Court will likely have significant ramifications.

At this conference, you will hear from our expert faculty, including lawyers involved in the decisions and accountants who specialize in this area, on current issues in First Nation taxation and the implications of recent case law.