541.47.3. The Government may enter into an agreement with a band council referred to in Schedule 2 to the First Nations Goods and Services Tax Act (S.C. 2003, c.15, s. 67), enacted by section 12 of chapter 19 of the Statutes of Canada of 2005, for the purpose of entrusting the Minister with the administration and application of a band text adopted by the council to impose a property or services tax within the boundaries of a reserve referred to in that Schedule and located in Québec.