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 Rates Law, 2019 Dated at Kamloops, British Columbia this 31st day of October, 2019. • On behalf of the First Nations Tax Commission i ~ C.T. (Manny)Ores - Chief Commissioner First Nations Tax Commission
Tsuut'ina Nation Annual Rates 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 Rates 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.
Preamble 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, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The council of the Tsuut'ina Nation has made a property assessment law and a property taxation law; and C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; © Tsuut'ina Nation
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 Rates 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; "Assessment Law" means the Tsuut'ina Nation Property Assessment Law, 2018; "First Nation" means the Tsuut'ina Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; "Tax Zone 1" means the reserve lands described in section 9(a) of the Tsuut'ina Nation Property Tax Law, 2018; "Tax Zone 2" means the reserve lands described in section 9(b) of the Tsuut'ina Nation Property Tax Law, 2018; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Tsuut'ina Nation Property Tax Law, 2018. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2019 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. 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. 5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. 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. 7. The Schedule attached to this Law forms part of and is an integral part of this Law. 8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 4 © Tsuut'ina Nation
Signatory Page THIS LAW IS HEREBY DULY ENACTED by 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 Crow hild Councillor Brent Dodgingho se Councillor Le o;:e:: )' Councill ghorse © Tsuut'ina Nation -___Mi — r•• y ~ • --"" ---- ~ Councillor Stanley Big Plume ouncil r Darry hitney Councillor elsey Big Plume Nr. Councillor Vincent Crowchild Councillor Ellery Starlight Councillor Darrell Crowchild 5
SCHEDULE A 2019 TAX RATES — TAX ZONE 1 PROPERTY CLASS RATE PER $100 of Assessed Value Class 1- Residential Class 2 - Non-Residential Vacant non-residential property Small business property Other non-residential property 3.8480 Class 3 - Farmland Class 4 - Machinery and Equipment 3.8480 © Tsuut'ina Nation
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