Section 125: Tax-Exemption of Indians and Indian Bands

Since time immemorial, the Indigenous Peoples of Canada have been stewards of the land.

And yet, they experience the highest levels of poverty in Canada. According to Statistics Canada, 44 percent of Indigenous Peoples lived in poverty in 2020. How is this disparate level of poverty possible? To answer that, author Christopher Joseph Great-Sky (McLeod) says we must start with the Canadian constitution.

Section 125: Tax-Exemption of Indians and Indian Bands is a critical examination of the Canadian government, constitution, and tax laws, and their impact on the Indigenous Peoples of Canada. Great-Sky provides a thorough analysis of section 125 of the constitution and the sections 87, 89, and 90 of the Indian Act, the primary law the federal government uses to administer Indigenous status, local First Nations governments, and the management of reserve land. This breakdown of legal documents and laws clearly illustrates Canada's systemic racism and hypocrisy. Great-Sky asks: If Indigenous Peoples are tax exempt by federal laws, why are we still paying taxes? Why is no court willing to recognize these exemptions?

While relations between the federal government and Indigenous Peoples are complex, Section 125 shows that positive change is possible. From lawyers to judges, law schools to the court system, anyone can take action. Judicial reform is the catalyst to move Indigenous Peoples from poverty to prosperity and finally achieve true reconciliation and healing.