E-Commerce on Reserve: Opportunities, Challenges, and Taxation

Abstract

This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and the practical barriers for Indigenous communities that wish to engage in e-commerce, such as infrastructure and capacity gaps.

Keywords:

• Business And Economics,
• Electronic commerce,
• Ethnic Interests,
• Income Tax Act-Canada,
• Income taxes,
• Indigenous peoples,
• Infrastructure,
• Native North Americans,
• Personal property,
• Privacy,
• Privacy Act-Canada,
• Reserves,
• Small claims courts,
• Tax exemptions,
• Taxation,
• First Nations,
• First Nations businesses,
• First Nations economic leadership,
• Indigenous