“Amendments to the Indian Act enabled First Nations bands to pass their own by-laws for the levying of taxes against real property on reserve lands. The appellant bands each developed taxation and assessment by-laws which were implemented following the Minister’s approval. The Matsqui Band’s assessment by-law provided for the appointment of Courts of Revision to hear appeals from the assessments, the appointment of an Assessment Review Committee to hear appeals from the decisions of the Courts of Revision and, finally, an appeal on questions of law to the Federal Court, Trial Division from the decisions of the Assessment Review Committee.” The Supreme Court of Canada ruling.
