Thank you all for coming.
Just because taxation on first nations land is a bit different in Canada, I wonder whether you can give the committee the basic “taxation 101” for first nations lands. As a specific example of something you could cover, my understanding is that if treaties were signed 100 years ago on those particular reserves, there's no individual taxation, no business taxation—basically no taxation at all. Would an addition to a reserve that was signed into existence 100 years ago have the same properties, or do they have these new negotiated properties?
The last question you could address in this answer would be on modern treaties. Once again, there are different taxation provisions that some of the committee may not be aware of. Could you outline some of that?