Study of the tax and service implications of Bill C-115 / by Robert L. Bish, Eric G. Clemens, Hector G. Topham ; prepared for Indian and Northern Affairs Canada. : R5-614/1991E-PDF

"The 1988 Bill C-115 amendments to the Indian Act made it clear that a band may establish a property taxation regime with respect to reserve lands leased to non-Indians. The amendments raised important questions about tax and service relationships, such as the possible double taxation of leaseholders. This was particularly true in British Columbia, which was the only province that uniformly taxed the the real property interests of non-Indians on reserve land. Accordingly, the Indian Taxation Advisory Board, which had been established to advise on the implementation of new band taxation regimes, asked the University of Victoria Centre for Public Sector Studies to conduct case studies aimed at clarifying the nature of the relevant property tax and service relationships in British Columbia, the options available to the bands, and the implications of the various options. The cases included the Burns Lake and Lake Babine bands in the Village of Burns Lake, the Cowichan band in the City of Duncan, the Musqueam band in the City of Vancouver, and the Westbank band in the Central Okanagan Regional District. The cases accounted for approximately 30 percent of the municipal property taxes levied on reserve leaseholds in British Columbia"--Executive summary, p. i.

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