"Contends that the basis for generating revenues from property relies on one of two sources: section 91(3) of the Constitution Act of 1867, or section 35(1) of the Constitution Act of 1982 and that the scope of power may depend on which source has been used."
"The following papers by Robert A. Brown, Robert A. Reiter, and W.J.R. Austin constitute the first part of the Canadian Tax Foundation’s publication of a selection of the proceedings of a policy conference on aboriginal tax, treaties, and self-government, which was held in Saskatoon on May 31-June 1, 2000."
"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.
