Difference between revisions of "Aboriginal Law"

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Many provincial laws do not apply to Indian people or reserve land; others apply through section 88 of the ''Indian Act''. As well, some Indian people are parties to treaties and land claims agreements that set out rights and responsibilities that may operate independently of the ''Indian Act''. In other words, the legal position of Indian people in British Columbia involves a complex interplay of federal and provincial law, as well as possible treaty and other rights.
Many provincial laws do not apply to Indian people or reserve land; others apply through section 88 of the ''Indian Act''. As well, some Indian people are parties to treaties and land claims agreements that set out rights and responsibilities that may operate independently of the ''Indian Act''. In other words, the legal position of Indian people in British Columbia involves a complex interplay of federal and provincial law, as well as possible treaty and other rights.


The term “First Nation” has come into popular use as a term of respect for the position of Aboriginal people as the original inhabitants of Canada. But it has no consistent legal definition and its application is becoming uncertain because it is increasingly defined in various statutes. Generally, it applies to Indian bands or groups of bands and to Indian people. That’s how it is used in this script.
The term “First Nation” has come into popular use as a term of respect for the position of Aboriginal people as the original inhabitants of Canada. But it has no consistent legal definition and its application is becoming uncertain because it is increasingly defined in various laws. Generally, it applies to Indian bands or groups of bands and to Indian people. That’s how it is used in this script.


Inuit are the people of the arctic. Their primary legal relationship is with the federal government, similar to Indian people. But the ''Indian Act'' doesnot apply to Inuit people. Most Inuit people are now participants in modern treaty and land claims agreements that govern their unique interests. There are relatively few Inuit people in British Columbia and they are not covered further in this script.
Inuit are the people of the arctic. Their primary legal relationship is with the federal government, similar to Indian people. But the ''Indian Act'' doesnot apply to Inuit people. Most Inuit people are now participants in modern treaty and land claims agreements that govern their unique interests. There are relatively few Inuit people in British Columbia and they are not covered further in this script.
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==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 or 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.
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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 [[Making a Will and Estate Planning (Script 176)|176]] to [[Power of Attorney and Representation Agreements (Script 180)|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''. Check the scripts on Wills and Estates (numbers [[Making a Will and Estate Planning (Script 176)|176]] to [[Power of Attorney and Representation Agreements (Script 180)|180]]) for more information. 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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