Indigenous Taxation

Indigenous Taxation provides a focused and practical examination of the Canadian tax rules that apply to Indigenous individuals, businesses, and communities. This course explores the legislative and constitutional framework that shapes Indigenous tax treatment, including key provisions of the Income Tax Act, the application of Section 87 of the Indian Act, and relevant court interpretations that influence how income is sourced and taxed. Participants will gain clarity on how employment income, business income, and indirect taxes such as GST are assessed in Indigenous contexts, including on-reserve and off-reserve considerations. Through structured video instruction, downloadable reference materials, practical case studies, and knowledge-check quizzes, learners will build the ability to identify tax issues, apply the appropriate rules, and approach complex scenarios with greater professional confidence. Delivered online and self paced, the course is designed to provide flexible, low stress learning that fits into a busy professional schedule. Indigenous Taxation contributes toward both the Canadian Tax Mastery Certificate and the Sector-Specific and Emerging Tax Issues Certificate, supporting accountants and tax professionals who want to expand their expertise in this specialized and evolving area of Canadian tax practice.