E-Commerce on Reserve: Opportunities, Challenges, and Taxation

This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and th...

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Bibliographic Details
Published in:Journal of Aboriginal economic development 2018, Vol.11 (1), p.75-89
Main Author: Buchan, Alexander E.
Format: Article
Language:English
Subjects:
Economic development
Electronic commerce
Income Tax Act-Canada
Income taxes
Indigenous peoples
Infrastructure
Native North Americans
Native peoples
Personal property
Privacy
Privacy Act-Canada
Small claims courts
Tax exemptions
Taxation
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Summary:This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and the practical barriers for Indigenous communities that wish to engage in e-commerce, such as infrastructure and capacity gaps.
ISSN:1481-9112
1481-9120
DOI:10.54056/HYFU6845