82 [Repealed, 2014, c. 38, s. 7]
Marginal note:Money by-laws
(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.
Marginal note: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.
Marginal note:Minister’s approval
(4) The Minister may approve the whole or a part only of a by-law made under subsection (1).
Marginal note: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.
Marginal note: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.
Marginal note:Recovery of taxes
84 Where a tax that is imposed on an Indian by or under the authority of a by-law made under section 83 is not paid in accordance with the by-law, the Minister may pay the amount owing together with an amount equal to one-half of one per cent thereof out of moneys payable out of the funds of the band to the Indian.
- R.S., c. I-6, s. 84.
85 [Repealed, R.S., 1985, c. 17 (4th Supp.), s. 11]
Marginal note:By-laws relating to intoxicants
(a) prohibiting the sale, barter, supply or manufacture of intoxicants on the reserve of the band;
(b) prohibiting any person from being intoxicated on the reserve;
(c) prohibiting any person from having intoxicants in his possession on the reserve; and
(d) providing for exceptions to any of the prohibitions established pursuant to paragraph (b) or (c).
Marginal note:Consent of electors
(2) A by-law may not be made under this section unless it is first assented to by a majority of the electors of the band who voted at a special meeting of the band called by the council of the band for the purpose of considering the by-law.
(3) [Repealed, 2014, c. 38, s. 8]
(4) Every person who contravenes a by-law made under this section is guilty of an offence and liable on summary conviction
(a) in the case of a by-law made under paragraph (1)(a), to a fine of not more than one thousand dollars or to imprisonment for a term not exceeding six months or to both; and
(b) in the case of a by-law made under paragraph (1)(b) or (c), to a fine of not more than one hundred dollars or to imprisonment for a term not exceeding three months or to both.
- R.S., 1985, c. 32 (1st Supp.), s. 16;
- 2014, c. 38, s. 8.
Marginal note:Publication of by-laws
86 (1) The council of a band shall publish a copy of every by-law made by the council under this Act on an Internet site, in the First Nations Gazette or in a newspaper that has general circulation on the reserve of the band, whichever the council considers appropriate in the circumstances.
Marginal note:Copies of by-laws
(2) The council of a band shall, on request by any person, provide to the person a copy of a by-law made by the council.
Marginal note:For greater certainty
(3) For greater certainty, publishing a by-law on an Internet site in accordance with subsection (1) does not discharge the council of a band from its obligation under subsection (2) to provide a copy of the by-law to any person who requests one.
Marginal note:Coming into force
(4) A by-law made by the council of a band under this Act comes into force on the day on which it is first published under subsection (1) or on any later day specified in the by-law.
Marginal note:Duration of publication — Internet site
(5) A by-law that is published on an Internet site under subsection (1) must remain accessible in that manner for the period during which it is in force.
- R.S., 1985, c. I-5, s. 86;
- 2014, c. 38, s. 9.
Marginal note:Property exempt from taxation
87 (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal Management Act, the following property is exempt from taxation:
(2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property.
(3) No succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in paragraphs (1)(a) or (b) or the succession thereto if the property passes to an Indian, nor shall any such property be taken into account in determining the duty payable under the Dominion Succession Duty Act, chapter 89 of the Revised Statutes of Canada, 1952, or the tax payable under the Estate Tax Act, chapter E-9 of the Revised Statutes of Canada, 1970, on or in respect of other property passing to an Indian.
- R.S., 1985, c. I-5, s. 87;
- 2005, c. 9, s. 150;
- 2012, c. 19, s. 677.
Marginal note:General provincial laws applicable to Indians
88 Subject to the terms of any treaty and any other Act of Parliament, all laws of general application from time to time in force in any province are applicable to and in respect of Indians in the province, except to the extent that those laws are inconsistent with this Act or the First Nations Fiscal Management Act, or with any order, rule, regulation or law of a band made under those Acts, and except to the extent that those provincial laws make provision for any matter for which provision is made by or under those Acts.
- R.S., 1985, c. I-5, s. 88;
- 2005, c. 9, s. 151;
- 2012, c. 19, s. 678.
Marginal note:Restriction on mortgage, seizure, etc., of property on reserve
89 (1) Subject to this Act, the real and personal property of an Indian or a band situated on a reserve is not subject to charge, pledge, mortgage, attachment, levy, seizure, distress or execution in favour or at the instance of any person other than an Indian or a band.
(1.1) Notwithstanding subsection (1), a leasehold interest in designated lands is subject to charge, pledge, mortgage, attachment, levy, seizure, distress and execution.
Marginal note:Conditional sales
(2) A person who sells to a band or a member of a band a chattel under an agreement whereby the right of property or right of possession thereto remains wholly or in part in the seller may exercise his rights under the agreement notwithstanding that the chattel is situated on a reserve.
- R.S., 1985, c. I-5, s. 89;
- R.S., 1985, c. 17 (4th Supp.), s. 12.
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