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Also, other rules may apply if an Indian band or First Nation has signed a modern treaty or has a matrimonial property regime under the ''First Nations Land Management Act''. | Also, other rules may apply if an Indian band or First Nation has signed a modern treaty or has a matrimonial property regime under the ''First Nations Land Management Act''. | ||
The Child, Family and Community Service Act deals with child protection on or off reserve. Some First Nations have their own child protection agencies with authority from the province. This means the First Nation hires its own social workers and applies community standards, as far as this law allows. Most First Nation child protection agencies have authority on reserve only, but work closely with social workers from the Ministry of Children and Family Development to help families living off reserve. The Act also applies to First Nations with modern treaty agreements, subject to the agreements. | The ''Child, Family and Community Service Act'' deals with child protection on or off reserve. Some First Nations have their own child protection agencies with authority from the province. This means the First Nation hires its own social workers and applies community standards, as far as this law allows. Most First Nation child protection agencies have authority on reserve only, but work closely with social workers from the Ministry of Children and Family Development to help families living off reserve. The Act also applies to First Nations with modern treaty agreements, subject to the agreements. | ||
The key principles guiding all family laws are the best interests of the child plus protection and safety of the child. To decide on an Aboriginal child’s best interests and safety, courts look at the child’s community, extended family, and culture. | The key principles guiding all family laws are the best interests of the child plus protection and safety of the child. To decide on an Aboriginal child’s best interests and safety, courts look at the child’s community, extended family, and culture. | ||
==How does tax law differ for Indian people?== | ==How does tax law differ for Indian people?== | ||
Many people mistakenly think that Aboriginal people do not pay income tax, GST and property tax. In fact, most Aboriginal people pay tax unless they are exempt under section 87 of the Indian Act. Under this section, the interest of a status Indian or band in reserve lands, and the personal property of a status Indian or band situated on a reserve, are tax exempt. As well, section 87 exempts from tax the goods and services bought by status Indians at businesses on Indian reserves. The exemption also includes goods bought elsewhere and delivered to the reserve. | Many people mistakenly think that Aboriginal people do not pay income tax, GST and property tax. In fact, most Aboriginal people pay tax unless they are exempt under section 87 of the ''Indian Act''. Under this section, the interest of a status Indian or band in reserve lands, and the personal property of a status Indian or band situated on a reserve, are tax exempt. As well, section 87 exempts from tax the goods and services bought by status Indians at businesses on Indian reserves. The exemption also includes goods bought elsewhere and delivered to the reserve. | ||
Canadian courts have developed a series of “connecting factors” that must link a status Indian’s employment and investment income to the reserve for the income to be tax exempt. This “connecting factors test” is fact-specific and beyond the scope of this script. Because of the high levels of unemployment on most Indian reserves, these tax benefits are not as significant as some people think. | Canadian courts have developed a series of “connecting factors” that must link a status Indian’s employment and investment income to the reserve for the income to be tax exempt. This “connecting factors test” is fact-specific and beyond the scope of this script. Because of the high levels of unemployment on most Indian reserves, these tax benefits are not as significant as some people think. | ||
Like other levels of government, Indian bands can make property tax bylaws for people and businesses on reserves under section 83 of the Indian Act. Some Indian bands have a First Nations’ Tax (FNT) instead of GST. It can apply to alcohol, fuel and tobacco sold on reserve. Finally, modern treaties and land claims agreements cover all aspects of taxation. | Like other levels of government, Indian bands can make property tax bylaws for people and businesses on reserves under section 83 of the ''Indian Act''. Some Indian bands have a First Nations’ Tax (FNT) instead of GST. It can apply to alcohol, fuel and tobacco sold on reserve. Finally, modern treaties and land claims agreements cover all aspects of taxation. | ||
==How are Indian wills and estates regulated?== | ==How are Indian wills and estates regulated?== | ||
Aboriginal Affairs and Northern Development Canada deals with the wills and estates of status Indians who are “ordinarily resident” on reserve when they die. The Minister of Indian Affairs and Northern Development is responsible for several things. These include granting probate (deciding if a will is legally valid and then granting approval of it to the executor), appointing an administrator or executor to distribute the estate, and responding to anyone who challenges a will or complains about an administrator or executor. | Aboriginal Affairs and Northern Development Canada deals with the wills and estates of status Indians who are “ordinarily resident” on reserve when they die. The Minister of Indian Affairs and Northern Development is responsible for several things. These include granting probate (deciding if a will is legally valid and then granting approval of it to the executor), appointing an administrator or executor to distribute the estate, and responding to anyone who challenges a will or complains about an administrator or executor. | ||
The Indian Act has rules for transferring a person’s reserve property to heirs and beneficiaries. The Minister of Indian Affairs and Northern Development has to approve all transfers of reserve property and a person who is not a member of the deceased person’s band may not be able to inherit the person’s house or land on a reserve. | The ''Indian Act'' has rules for transferring a person’s reserve property to heirs and beneficiaries. The Minister of Indian Affairs and Northern Development has to approve all transfers of reserve property and a person who is not a member of the deceased person’s band may not be able to inherit the person’s house or land on a reserve. | ||
The BC Supreme Court deals with the wills and estates of status Indians not “ordinarily resident” on reserve when they die and with all non-status Indians and other Aboriginal people. The BC Public Guardian and Trustee is also sometimes involved with these cases. | The BC Supreme Court deals with the wills and estates of status Indians not “ordinarily resident” on reserve when they die and with all non-status Indians and other Aboriginal people. The BC Public Guardian and Trustee is also sometimes involved with these cases. | ||
A will that is valid under the Indian Act may not be valid under BC provincial law because some parts, such as the requirement for a witness’s signature, may differ. So even a status Indian ordinarily resident on reserve should make sure a will meets the BC rules and the Indian Act. Script numbers 176 to 180 have more information on wills and estates. So does the Aboriginal Affairs and Northern Development Canada estates program at 604.666.3931 in Vancouver and 1.888.917.9977 elsewhere in BC. | A will that is valid under the ''Indian Act'' may not be valid under BC provincial law because some parts, such as the requirement for a witness’s signature, may differ. So even a status Indian ordinarily resident on reserve should make sure a will meets the BC rules and the ''Indian Act''. Script numbers [Making a Will and Estate Planning (Script 176)|176] to 180 have more information on wills and estates. So does the Aboriginal Affairs and Northern Development Canada estates program at 604.666.3931 in Vancouver and 1.888.917.9977 elsewhere in BC. | ||
What laws apply to Aboriginal rights, treaty rights, and human rights of Aboriginal people in BC? | What laws apply to Aboriginal rights, treaty rights, and human rights of Aboriginal people in BC? |
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