Indeed, the federal government recognizes that treaties are on going partnerships in need of reconciliation 2 having stated that the, “vision of the future should build on recognition of the rights of Aboriginal peoples and on the treaty relationship”, as the treaties themselves “are the basic building blocks in the creation of our country.”5. [...] As Ronald White observes, these exchanges included gift giving and were a central feature to Aboriginal relations in the Eastern Woodlands and the Great Lakes regions.17 The redistributive effect of customary law was to place the individual in greater contact and in greater sensitivity with the needs of the collective. [...] In 1857, the Parliament of United Canada made the first attempt to prescribe the assimilation of Indians; under the guise of “civilizing” them with An Act to encourage the gradual Civilization of the Indian Tribes in this Province, and to amend the Laws respecting Indians.19. [...] In 1868, the Indian Lands Act stated in section 8 that no surrender of lands reserved for the use of “any tribe, band or body of Indians” is valid unless assented to by the “Chiefs or Chiefs of the group assembled … at a meeting or council of the tribe, band, or body summoned for the purpose according to their rules …” (emphasis added).20. [...] The connecting factors are used to identify the location of property – typically employment income – and includes (a) an assessment of type of property in question; (b) the nature of the taxation of the particular kind of property (i.e., income tax); and (c) the purpose of the exemption under the Indian Act.30.
Authors
- Pages
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- Canada
