Aboriginal Business Regulations

• Aboriginal Communal Fishing Licenses: The Aboriginal Communal Fishing Licenses Regulations allow the Minister of Fisheries and Oceans to issue communal licenses to Aboriginal communities for fishing and other related activities and to fix the terms and conditions of those licenses.
• GST/HST and Indians: Under Section 87 of the Indian Act , the personal property of an Indian or Indian band situated on a reserve and their interests in reserve lands are not subject to tax. The application of the GST/HST is consistent with the provisions of that Act.