Section 125
Tax-Exemption of Indians and Indian Bands
by Christopher Joseph Great-Sky (McLeod) and Allan C. J. Great Sky (McLeod)

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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.

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As authors of the book on Section 125, and founders of Great Sky Sovereign Trust Inc. (GSST), a section 125 Tax-Exempt entity that has tax advantages without any “Commercial or On and Off reserve restrictions.” Chris J. Great Sky and Allan C. J. Great Sky, have a deep commitment to fighting for justice and rebuilding the nation's wealth through this important legislation. Their personal experiences and professional backgrounds have shaped their dedication to Indigenous issues and inspired their pursuit of justice. Chris J. Great Sky's family history and his grandfather's role in the Treaty #5 adhesion signing on June 26, 1908, provide a unique perspective on the impact of colonization on Indigenous communities. Their family’s original copy of the Treaty is now subject to a fraud claim against Canada, the King and the Church of England (Anglican). This blatant fraud using “scissors, paste and sewing machine” is Fraud and a powerful example of the ongoing challenges faced by Indigenous communities and the need for justice in the International Law Courts. With the launch of GSST, they have fought against the breach of "aboriginal rights protected by the constitution" and the land fraud on 85M acres of their traditional bloodline Allodial Title Lands, demonstrating their unwavering commitment to business and rebuilding the nation through justice. Their pursuit of justice in the face of ongoing challenges and historical injustices is a story of resilience and determination that is chronicled in their book. Allan C. J. Great Sky's successful business career and leadership in the Tribal Councils Investment Group of Manitoba Ltd (TCIG) demonstrate his ability to navigate complex legal and political landscapes while generating financial returns for Indigenous communities. His journey back to his roots and appointment as President and CEO of GSST by Bishop Dr. Isaiah Larry Johnson Beardy, who is Vice Chairman, reflect his deep-seated commitment to using his skills, connections, and experience to fight for justice. As authors of the book on Section 125 and founders of GSST, Chris J. Great Sky and Allan C. J. Great Sky continue to fight for justice for themselves, their family, and their community. Their story is one of resilience, determination, and commitment to justice that could inspire readers to act in support of Indigenous communities and learn more about the ongoing challenges they face.

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Contributors

Author

Christopher Joseph Great-Sky (McLeod)

Author

Allan C. J. Great Sky (McLeod)