First Nations Tax Commission Commission de la fiscalité des premières nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Whitecap Dakota First Nation in the Province of Saskatchewan, Whitecap Dakota First Nation Annual Expenditure Law, 2019 Dated at Kamloops, British Columbia this 31st day of October, 2019. On behalf of the First Nations Tax Commission C.T. (Manny)-Jules - Chief Commissioner First Nations Tax Commission
WHITECAP DAKOTA FIRST NATION ANNUAL EXPENDITURE LAW, 2019 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws authorizing the expenditure of local revenues; B. The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5(1)(a.1) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and D. The Council of the First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act; NOW THEREFORE the Council of the Whitecap Dakota First Nation duly enacts as follows: 1. This Law may be cited as the Whitecap Dakota First Nation Annual Expenditure Law, 2019. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "annual budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13.1 of the Act; "Assessment Law" means the Whitecap Dakota First Nation Property Assessment Law, 2012; "Council" has the meaning given to that term in the Act; "First Nation" means the Whitecap Dakota First Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5(1)(b) of the Act as required by subsection 10(2) of the Act; "local revenues" means money raised by the First Nation under a local revenue law and payments made to the First Nation in lieu of a tax imposed by a law made under paragraph 5(1)(a) of the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Whitecap Dakota First Nation Property Taxation Law, 2012. 3. The First Nation's annual budget for the budget year beginning April 1, 2019, and ending March 31, 2020, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. 4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 of the Act. 5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law. 6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act. 1
7. The DCC Transportation Facilities reserve fund is hereby established for the purposes of implementing the Whitecap Dakota First Nation Development Levies (Development Cost Charges) Law, 2016. 8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 9. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 11. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 12.(1) The Schedule attached to this Law, including the Appendices, forms part of and is an integral part of this Law. (2) A reference to the Schedule is a reference to the Schedule to this Law. 13. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 28th day of October, 2019, at Whitecap, in the Province of Saskatchewan. A quorum of Council consists of Two (2) members of Coun Chief Darcy Bear Councillor Dwayne Eagle Councillor Dalyn Bear 2
PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative $ 180, 000 c. Other General Government $ 6, 000 2. Protection Services a. Policing $ 35, 000 b. Firefighting $ 60, 000 c. Regulatory Measures $ 5, 000 d. Other Protective Services 3. Transportation a. Roads and Streets $ 250, 000 b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation $ 70, 000 b. Culture $ 50, 000 c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Education $ 100, 000 b. Housing (including muli-unit) $ 230, 000 b. Planning and Zoning c. Community Planning d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply $ 105, 000 b. Sewage Collection and Disposal $ 50, 000 c. Garbage Waste Collection and Disposal $ 90, 000 d. Recycling e. Other Environmental Services 4
7. Fiscal Services a. Long-term Borrowing Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments d. Accelerated Debt Payments e. Other Fiscal Services 8. Other Services a. Health $ 47, 157.32 b. Social Programs and Assistance c. Agriculture d. Education e. Other Service 9. Grants: a. Home owner grant equivalents: $ b. Other grants: ii. $ iii. $ 10. Contingency Amount $ 12, 910.68 TOTAL EXPENDITURES $ 1, 291, 068 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — Local revenues carried forward from the previous budget year $ 0 2. Accumulated Deficit — Local revenue expenditures carried forward from the previous budget year $ 0 BALANCE $0 Note: This Budget includes the attached appendices. 5
Appendix A Reserve Fund Balances for Revenues Included in Part 1 of the Schedule 1. Reserve Fund Balance Beginning balance as of April 1St, 2019 : Transfers out a. to current year revenues: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year revenues: b. from reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31", 2020: 6 $ 185, 100 $ $ $ $ $ $ $ 10 $ 185,110
Appendix B Development Cost Charge Budget and Reserve Fund Balances A. Development Cost Charge Current Year Budget Revenues: I . Development cost charge revenues to be collected in current year (a) Development Levies for Transportation Facilities (b) Development Levies for Drainnage Facilities (c) Development Levies for Providing/Improving Park/Recreation Land (d) Development Levies for Sewage Facilities (e) Development Levies for Water Facilities Total Development Cost Charge Revenues: Expenditures: 1. Development cost charge expenditures in the current year: (a) Drainage Facilities — Debt Repayment (b) Providing/Improving Park/Recreation Land — Debt Repayment (c) Sewage Facilities — Debt Repayment (d) Water Facilities — Debt Repayment 2. Transfers in development cost charge reserve funds (a) Transportation Facilities Total Development Cost Charge Expenditures: Balance: B. Development Cost Charge Reserve Fund Balances 1. DCC Transportation Facilities Beginning balance as of April 1, 2019 : Transfers in a. development cost charge revenues to be collected in current budget year (estimated): Interest earned in current year: Ending balance as of March 31, 2020 : 7 $ 76,090.63 $ 50,727.09 $ 19,241.31 $ 213,403.60 $ 77,839.84 $437,302.47 $ 50,727.09 $ 19,241.31 $ 213,403.60 $ 77,839.84 $ 76, 090.63 $437,302.47 $ 0 $0 $ 76, 090.63 $ 618.00 $ 76, 708.63
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