T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

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10.2R1.2. A band-empowered entity is deemed to be controlled by a band, a tribal council or a group of bands other than a tribal council if
(a)  the band, tribal council, group of bands or members of the band, tribal council or group of bands appoint or elect a majority of the members of the governing body of the entity; and
(b)  the entity is required to submit to the band, tribal council or group of bands its operating budget and where applicable, its capital budget for review and approval.
O.C. 1116-2007, s. 7; O.C. 1303-2009, s. 3.