Examining the Provisions of Section 87 of the Indian Act As a Means To
Examining the Provisions of Section 87 of the Indian Act as a Means to Promote Economic Participation and Treaty Implementation by Myra J Tait A Thesis submitted to the Faculty of Graduate Studies of The University of Manitoba in partial fulfilment of the requirements of the degree of MASTER OF LAWS Faculty of Law University of Manitoba Winnipeg Copyright © 2017 by Myra J Tait ii ABSTRACT Canadian courts, despite recognition in the Canadian Constitution, 1982 that treaties are to govern the Crown-Aboriginal relationship, continue to develop principles of interpretation that narrow Aboriginal and treaty rights, including the taxation provisions of the Indian Act. In Robertson, the Federal Court of Appeal, building on Mitchell v Peguis, articulated a “historic and purposive” analysis, by reliance on a distinctive culture test and an ascribed protection rationale, thereby abrogating the fundamental treaty relationship. As a means to fuller implementation of the spirit and intent of Treaties, taxation provisions must be interpreted in a treaty-compliant manner. The potential for economic participation through a proposed “urban reserve” on the Kapyong Barracks in Winnipeg, Manitoba, as part of a Treaty 1 settlement, is discussed as a case study, and compared with similar developments in New Zealand, under a Waitangi Tribunal settlement, as an example of treaty compliance in economic development. Key words: Indian Act s87; Economic development; Historic and purposive; Tax exemption; Numbered Treaties; Treaty interpretation; Treaty implementation; Urban reserves; Native Leasing Services, Kapyong; Waitangi Tribunal. iii Acknowledgements Ehara taku toa, he takitahi, he toa takitini—Success is not the work of one, but of many.
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