A First Nation can make their own laws (by-laws) to regulate and control certain activities on reserve, such as trespassing, construction (zoning), taxation and transportation. For example, a First Nation may make a by-law to collect taxes when reserve land is used for a hydro line or gas pipeline. The Indian Act lists the circumstances in which a First Nation can make by-laws.

The Indian Taxation Advisory Board (ITAB), which is an agency that is separate from Indian and Northern Affairs Canada (INAC), has authority over all taxation bylaws.
The Lower Similkameen Indian Band currently has the following by-laws:

  • LSIB Taxation By-Law
  • LSIB Taxation Assessment By-law