Martha O'Brien

Income Tax, Investment Income, and the Indian Act: Getting Back on Track [Canadian Tax Foundation, CTF]

Canadian Tax Foundation (CTF)
Year of publication: 

"Recent case law on the application of the tax exemption in section 87 of the Indian Act to Indian investment income has taken a very different approach to the purpose and scope of the exemption from that expressed in the leading decisions from the Supreme Court of Canada.

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