Indigenous Taxation

Focused on the unique tax considerations affecting Indigenous individuals, communities, and businesses in Canada, this module offers CPA professionals a culturally informed and legally sound understanding of Indigenous taxation. It explores Section 87 of the Indian Act, tax-exempt income rules for Status Indians, tax treatment of property situated on reserve, and the development of self-governed Indigenous tax regimes. Participants will analyze tax implications for Indigenous-owned corporations, partnerships, and joint ventures, as well as GST/HST issues and government funding impacts. The course emphasizes respectful and effective advisory strategies tailored to Indigenous clients and their economic development objectives.