Volume 11, numéro 1, automne 2018

EN :

The research investigates how the responsibilities of Self-Governing Yukon First Nations (SGYFNs) regarding Settlement Land under the Umbrella Final Agreement, 1993, can be used to advance pipeline projects on Indigenous land title. In doing so, it challenges the contemporary notion of the Westphalian state system that has come to define the modern nation-state entity. Accordingly, the investigation employs contemporary border theory to examine how the responsibilities and obligations of SGYFNs, the Government of Yukon, and the Government of Canada can solve Aboriginal boundary issues to develop a sustainable Arctic economy in the 21st century, which is on the verge of unprecedented opportunity. As such, it takes transnational pipeline projects in developing countries as the basis of a trans-territorial model within the Canadian context, before concluding that it is equitable, lawful, and fair to provide incentives to reluctant Yukon First Nations to consent to pipeline development projects on Settlement Land.

EN :

This paper presents the empirical analysis of property values across a sample of 228 leaseholds and 79 Certificates of Possession (CP) on 34 First Nation Reserves. The property values were benchmarked against a sample of 338 fee simple property sales in 34 comparable non-Indigenous communities. The results were that leaseholds were discounted 17-75% (with a mean of 24%) and CPs were discounted 65-98% (with a mean of 88%). Data across 14 factors was used to analyze trends in property values. Three trends were noteworthy: (1) Leasehold values were higher in communities where the community housing score (estimate of the quality of housing) was higher; (2) CP values were higher in communities where the ratio of informality was lower (estimate of the proportion of properties held by formalized rights under the Indian Act); and (3) Property values were higher when Chief and Council remuneration was higher. The steep discounts observed here must spur research into the viability of existing land tenure/registration systems on First Nation Reserves and into the merits of new institutions to serve First Nations.

EN :

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.

EN :

Cape Breton Island (Nova Scotia, Canada) is well known as an island tourism destination, recognized for its rich natural beauty, as well as cultural and heritage products. Eskasoni First Nation is the largest of the five Mi’kmaw communities located on Unama’ki (Cape Breton Island), and until recently Mi’kmaw communities were not recognized as a significant part of the Cape Breton tourism product mix. Tourism as a means of encouraging economic development is not uncommon internationally, and while tourism growth has been significant on the island, questions remain regarding its ethics and authenticity in relation to community economic development. This paper explores the development of an Indigenous (Mi’kmaw) cultural heritage ecotourism product through a community-led approach. Using Eskasoni Cultural Journeys as a case study, the research presented in this paper questions sustainability through the lens of triple bottom line (TBL) accounting, which looks at economic, social, and environmental aspects of development, as well as ethical business practices, such as authenticity and community well-being.

EN :

Employment, unemployment and wage rates improved for Aboriginals and non-Aboriginals in Canada in 2017. Participation rates remained the same for Aboriginals and slightly increased for non-Aboriginals. All four of these rates, employment, unemployment, participation and wages, are currently and historically more favourable for non-Aboriginals than for Aboriginals. However, when examined by the educational level completed, wage and employment rates are similar. Measures of employment are examined by gender, age, province, economic sector, and education, and for Métis, First Nations and Inuit.