Clarification of the First Nation Tax Exemption from the SCC

Wednesday, July 27, 2011 | Comments (0)

Two new decisions from the Supreme Court of Canada place the First Nations tax exemption on much firmer ground. The recent Bastien and Dube cases, released on Friday, clarify that property of a "commercial" nature remains protected from taxation if it is located on reserve.  The court also rejected the idea that property must help “preserve the traditional way of life in Indian communities” for the Indian Act tax exemption to apply.

 Both cases involved First Nation citizens who had deposited money in bank branches on reserve and had earned interest which Revenue Canada assessed as taxable income, arguing that the interest was generated from off-reserve investment markets “in the commercial mainstream.”  While the bank was located on reserve, the investment income had been generated through investment in Canadian and global markets and, as a result, CRA determined that it was taxable.  The Tax Court and Federal Court of Appeal agreed with CRA.  ...Read More

Specific Claims Tribunal

Thursday, June 30, 2011 | Comments (0)

The Specific Claims Tribunal is Now Accepting Claims

On October 16, 2008 the Specific Claims Tribunal Act received royal assent and in June 2008 the Act was passed by parliament.  The legislation creates an independent tribunal with the power to make binding decisions on the validity of and compensation for specific claims.  The Tribunal replaces the former Indian Claims Commission Process and is part of a new governmental approach to improve and speed up the resolution of specific claims across the country.  The tribunal has authority to address claims up to a value of $150 million.  ...Read More

Win a new iPad!

Wednesday, April 20, 2011 | Comments (0)

PBLI is revamping our online presence. Join us on Facebook and you will be entered to win a free iPad! ...Read More

Kawaskimhon Aboriginal Rights Moot

Thursday, March 03, 2011 | Comments (0)

The Kawaskimhon Aboriginal Rights Moot will be hosted by UBC Law this year on March 4 & 5.

PBLI.com re-launches!

Wednesday, February 16, 2011 | Comments (0)

Lots of effort, many hours of planning, but with a great sigh of relief we are launched! Welcome to the remodelled pbli.com site.