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 Muskeg Lake Cree Nation in the Province of Saskatchewan, Muskeg Lake Annual Expenditure Law, 2019 Dated at Kamloops, British Columbia this 24th day of September, 2019. • On behalf of the First Nations Tax Commission (4, „ C.T. (Man s — Chief Commissioner ations Tax Commission
MUSKEG LAKE CREE 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 Muskeg Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Muskeg Lake 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 Bylaw No. 1 of the Muskeg Lake Indian Reserve #102A; "Council" has the meaning given to that term in the Act; "First Nation" means the Muskeg Lake Cree 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 Bylaw No. 1 of the Muskeg Lake Indian Reserve #102A. 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. 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. 12. 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 21st day of August, 2019, at Muskeg Lake, in the Province of Saskatchewan. A quorum of Council consists of four (4) members of Council. Kelly J Wo Councillor Harry J Lafond , .---/ - .._...4.. ~ , ,..4-.~~.—.— Councillor Paul K Ledoux Councill liff Tawpisin Sr. Councillor Curtis Lafond Councillor Terran Keewatin 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues $602,795 TOTAL REVENUES $602,795 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative $100,000 b. General Administrative $100,000 c. Other General Government 2. Protection Services a. Policing (service agreement) $ 50,000 b. Firefighting (service agreement) $100,000 c. Regulatory Measures (service agreement) $ 20,000 d. Other Protective Services (service agreement) $14,907 3. Transportation a. Roads and Streets (service agreement) $ 37,184 b. Snow and Ice Removal (service agreement) $ 37,184 c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation (service agreement) $ 12,395 b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification 3
h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal (service agreement) $ 75,378 d. Recycling e. Other Environmental Services $ 25,747 7. Contingency Amount $ 30,000 TOTAL EXPENDITURES $602,795 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — revenues carried forward from the previous budget year $0 BALANCE $0 Note: The following are the 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. City of Saskatoon, various municipal services $347,048.52 4
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