JERCHLAW has advised First Nations organizations, employees and First Nations in regards to:
- The connecting factors test under section 87 tax exemption under the Indian Act;
- The Canada Revenue Agency 4 point income tax exemption guidelines;
- First Nations property and point of sale tax exemptions;
- Arguments and legal theory relating to tax exemptions and Treaty arguments;
- Corporate vehicles and economic development related taxation issues under the section 149(1)(l) Income Tax Act relating to municipal exemptions;