S.83 of the Indian Act
(1) Without prejudice to the powers conferred by section 81, the council of a band may, subject to the approval of the Minister, make by-laws for any or all of the following purposes, namely,
(a) subject to subsections (2) and (3), taxation for local purposes of land, or interests in land, in the reserve, including rights to occupy, possess or use land in the reserve;
(a.1) the licensing of businesses, callings, trades and occupations;
(b) the appropriation and expenditure of moneys of the band to defray band expenses;
(c) the appointment of officials to conduct the business of the council, prescribing their duties and providing for their remuneration out of any moneys raised pursuant to paragraph (a);
(d) the payment of remuneration, in such amount as may be approved by the Minister, to chiefs and councillors, out of any moneys raised pursuant to paragraph (a);
(e) the enforcement of payment of amounts that are payable pursuant to this section, including arrears and interest;
(e.1) the imposition and recovery of interest on amounts that are payable pursuant to this section, where those amounts are not paid before they are due, and the calculation of that interest;
(f) the raising of money from band members to support band projects; and
(g) with respect to any matter arising out of or ancillary to the exercise of powers under this section.
Restriction on expenditures
(2) An expenditure made out of moneys raised pursuant to subsection (1) must be so made under the authority of a by-law of the council of the band.
(3) A by-law made under paragraph (1)(a) must provide an appeal procedure in respect of assessments made for the purposes of taxation under that paragraph.
(4) The Minister may approve the whole or a part only of a by-law made under subsection (1).
Regulations re by-laws
(5) The Governor in Council may make regulations respecting the exercise of the by-law making powers of bands under this section.
By-laws must be consistent with regulations
(6) A by-law made under this section remains in force only to the extent that it is consistent with the regulations made under subsection (5).
R.S., 1985, c. I-5, s. 83; R.S., 1985, c. 17 (4th Supp.), s. 10.
Recovery of taxes