Cree-Naskapi (of Quebec) Act (S.C. 1984, c. 18)

Marginal note:Duties of band treasurer

43. The band treasurer is the chief financial officer of the band, is responsible for the receipt and deposit of band moneys and for all aspects of the financial administration of the band.

Marginal note:Return of band property

• 44. (1) Where a person who is a council member, officer or employee of a band ceases, for any reason, to hold office as such, he shall forthwith return to the band any money, keys, books, documents, records or other property of the band that is in his possession by virtue of that office.

• Marginal note:Failure to comply

  (2) Any person who fails to comply with subsection (1) is guilty of an offence.

Marginal note:Power to make by-laws respecting local government

• 45. (1) Subject to this section, a band may make by-laws of a local nature for the good government of its Category IA or IA-N land and of the inhabitants of such land, and for the general welfare of the members of the band, and, without limiting the generality of the foregoing, may make by-laws respecting

  • (a) the administration of band affairs and the internal management of the band;

  • (b) the regulation of buildings for the protection of public health and safety, including the construction, maintenance, repair and demolition of buildings;

  • (c) health and hygiene, including

    • (i) the prevention of overcrowding of residences,

    • (ii) the sanitary condition of public and private property,

    • (iii) the control or prohibition of activities or undertakings that constitute a danger to public health,

    • (iv) the construction, operation and regulation of waste disposal systems and the collection, removal and disposal of waste generally, and

    • (v) subject to the laws of the Province, the establishment, maintenance and operation of cemeteries;

  • (d) public order and safety, including

    • (i) the establishment, maintenance and operation of fire departments,

    • (ii) the discharge of firearms or of arms discharged by compressed air or any other means,

    • (iii) the keeping of animals,

    • (iv) curfews,

    • (v) the prohibition of the sale or exchange of alcoholic beverages,

    • (vi) the possession or consumption of alcoholic beverages in public places, and

    • (vii) the control of public games, sports, races, athletic contests and other amusements;

  • (e) the protection of the environment, including natural resources;

  • (f) the prevention of pollution;

  • (g) the definition of nuisances and the control and prohibition of nuisances;

  • (h) the taxation for local purposes, otherwise than by means of an income tax,

    • (i) of interests in its Category IA or IA-N land, except those of Canada and Quebec, and

    • (ii) of occupants and tenants of its Category IA or IA-N land, except Canada and Quebec,

    subject to subsections (2) and (3) and subject to and in accordance with regulations made under subsection (4);

  • (i) subject to subsection (5), the establishment, maintenance and operation of local services, including services relating to water, sewers, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, heating, power, transportation, communication or snow removal, and respecting user charges for any such service;

  • (j) roads, traffic and transportation, including

    • (i) the operation and speed of vehicles,

    • (ii) the maintenance, construction and operation of roads,

    • (iii) the regulation of traffic of all kinds,

    • (iv) the transportation of dangerous substances, and

    • (v) the establishment, maintenance and operation of wharves, harbours, drydocks and other landing places;

  • (k) the operation of businesses and the carrying on of trades; and

  • (l) parks and recreation.

• Marginal note:Taxation by-laws

  (2) A band

  • (a) may not make taxation by-laws other than those described in paragraph (1)(h); and

  • (b) may not make by-laws under paragraph (1)(h) until there are in force regulations made under subsection (4).

• Marginal note:Idem

  (3) A by-law made under paragraph (1)(h) must be approved by the electors of the band at a special band meeting or referendum at which at least ten per cent of the electors of the band voted on the matter.

• Marginal note:Regulations respecting taxation power

  (4) The Governor in Council may make regulations respecting the exercise, pursuant to paragraph (1)(h), of a band’s power of taxation, including, without restricting the generality of the foregoing, regulations respecting

  • (a) assessments and the determination of tax rates;

  • (b) contestation of assessments;

  • (c) collection of taxes;

  • (d) contestation of taxation; and

  • (e) enforcement procedures.

• Marginal note:User charge by-laws

  (5) A by-law described in paragraph (1)(i) respecting a user charge for a service may differentiate on an equitable basis between different categories of users and different categories of land that benefit from the service, but

  • (a) may not delegate to anyone the power to prescribe user charges or user charge rates but must itself prescribe the user charges or the user charge rates; and

  • (b) may not prescribe user charges or user charge rates that exceed the total actual or anticipated cost of providing the service.

• Marginal note:Payment in forms other than money

  (6) A band may accept payment of a tax referred to in paragraph (1)(h) or a user charge referred to in paragraph (1)(i) in a form other than money.