Part II - Enacted First Nations Legislation

Decision Information

Decision Content

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 Tsuut'ina Nation in the Province of Alberta, Tsuut'ina Nation Annual Expenditure Law, 2019 Dated at Kamloops, British Columbia this 31st day of October, 2019. On behalf of the First Nations Tax Commission Jules - Chief Commissioner First Nations Tax Commission CJ
Tsuut'ina Nation Annual Expenditure Law, 2019 Under the guidance of Almighty God, Our Nato ninist'iya dinachowi diyi nananitini Creator, and as a sovereign Nation; We, k'asona diyi datl'ishi nanisaatluni niiha the peoples of Tsuut'ina Nation, in nihina?o-ha tlaat'a Tsuut'ina wusa preservation and continuation of the dinaloku nihininisha, nihiusno, misila Tsuut'ina Nation's unique culture, yino?i, nihigunaha misila nihininana?o- identity, traditions, language and hi. Nisk'a uwa mits'i-hi tlaat'a dina-tii institutions, and with respect to the uwa Canada isla najuna adadanazini diyi special relationship to the land and datlishi dik'asilo niiha nihina?o-ha resources, in continued relationship with gwasaala. all First Nations and Canada; Do ordain and establish this law in accordance with our inherent right to governance. A Document to Ratify the Tsuut'ina Nation Annual Expenditure Law, 2019 Within the Tsuut'ina Nation Lands, Alberta, Canada Enacted on October 8, 2019 in Tsuut'ina Nation Coming Into Force Upon Approval by The First Nations Tax Commission.
Table of Contents Preamble Tsuut'ina Nation Annual Expenditure Law Chief and Council Signatory Page Schedule © Tsuut'ina Nation 2 4 6 7
TSUUT'INA NATION ANNUAL EXPENDITURE LAW, 2019 NOW THEREFORE the Council of the Tsuut'ina Nation duly enacts as follows: 1. This Law may be cited as the Tsuut'ina 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 Tsuut'ina Nation Property Assessment Law, 2018 "Council" has the meaning given to that term in the Act; "First Nation" means the Tsuut'ina 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 a 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 Tsuut'ina Nation Property Taxation Law, 2018. 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. 7. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 8. 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. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 10. 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. 11.(1) The Schedule attached to this Law, including any 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. 4 © Tsuut'ina Nation
12. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. © Tsuut'ina Nation
TSUUT'INA NATION ANNUAL EXPENDITURE LAW, 2019 Chief and Council Signatory Page THIS LAW IS HEREBY DULY ENACTED by Chief and Council on the 8th day of October, 2019, at the Tsuut'ina Nation, in the Province of Alberta. A quorum of Council consists of seven (7) members of Council Chief Lee Crowchild Councillor Leon Littlelight Councillor Andy Onespot Sr. Councillor Regena Crowchild Councillor Brent Dodg orse r/~'~ '~`~di& Councillo AwirroVillew" Councill L I- %ogi ghorse 6 Councillor Stanley Big Plume Councillor arryl hitney POJ-)Le Councillor Kelsey Big Plume L.L,L Councillor Vincent Crowchild Councillor Ellery Starlight s - Councillor Darrell Crowchild © Tsuut'ina Nation
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $1,008,189.73 b. Payments received in lieu of taxes $0 c. Property Transfer Tax Revenues $0 d. Service tax revenues $0 TOTAL REVENUES $1,008,189.73 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative $210,000.00 c. Other General Government 2. Protection Services a. Policing $100,000.00 b. Firefighting c. Regulatory Measures d. Other Protective Services 3. Transportation a. Roads and Streets $10,000.00 b. Snow and Ice Removal $10,000.00 c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture $0 5. Community Development a. Housing b. Planning and Zoning $109,189.73 c. Community Planning 7 © Tsuut'ina Nation
TSUUT'INA NATION ANNUAL EXPENDITURE LAW, 2019 d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification $5,000.00 h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply $40,000.00 b. Sewage Collection and Disposal $40,000.00 c. Garbage Waste Collection and Disposal d. Recycling e. Other Environmental Services 7. Fiscal Services a. Long-term Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments $384,000.00 d. Accelerated Debt Payments e. Other Fiscal Services 8. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service $0 9. Contingency Amounts $100,000.00 TOTAL EXPENDITURES $1,008,189.73 PART 3: ACCUMULATED SURPLUS/DEFICIT 1.A ccumulated 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 8 © Tsuut'ina Nation
Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: a. McNally Lander Services Ltd. b. M.D. of Rocky View & City of Calgary Fire Departments c. IBI Group & Superior Safety Codes © Tsuut'ina Nation $8,821.25 $5,500.00 $56,161.00 9
TSUUT'INA NATION ANNUAL EXPENDITURE LAW, 2019 Appendix Reserve Fund Balances [Note to First Nation: This Appendix is required if the First Nation has any reserve funds funded by property tax revenues. List each reserve fund separately. The beginning balance is the first day of the budget year and ending balance is the last day of the budget year.] 1. [Name of reserve fund] Beginning balance as of January 1, 2019: Transfers out a. to current year's revenues: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's 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 31, 20_: 2. [Name of reserve fund] Beginning balance as of 1, 20_ Transfers out a. to current year's revenues: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's 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 January 1, 2019: 10 $0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $0 © Tsuut'ina Nation
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