Part II - Enacted First Nations Legislation

Decision Information

Decision Content

0 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 Beaver Lake Cree Nation in the Province of Alberta, Beaver Lake Cree Nation Annual Tax Rates Law, 2019 Dated at Kamloops, British Columbia this 18th day of July, 2019. On behalf of the First Nations Tax Commission C.T. (Man Jules Chief Commissioner(#), First Nations Tax Commission
BEAVER LAKE CREE NATION Chronological no. 2019-2020 BAND COUNCIL RESOLUTION File Reference no.. 09 NOTE: The words "from our Band Funds" "capital" or "revenue" whichever the case, must appear in all resolutions requesting expenditures from Band Funds Cash Free Balance The council of the Capital account Beaver Lake Cree Nation Date of duly convened meeting Province Revenue account May 30, 2019 AB DO HEREBY RESOLVE AT A DULY CONVENED meeting of the Chief and Council of Beaver Lake Cree Nation #131 the following matter was discussed and passed. RE: Annual Rates Law 2019 WHEREAS the Chief and Council of Beaver Lake Cree Nation derive their authority from the creator and the citizens of Beaver Lake Cree Nation and are responsible for the peace order and good government of Beaver Lake Cree Nation; and WHEREAS; 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights; B. The council of the First 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 and interests or rights; NOW THEREFORE the Council of the Beaver Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Beaver Lake Cree Nation Annual Tax 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 Beaver Lake Cree Nation Property Assessment Law, 2016; "First Nation" means the Beaver Lake Cree 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; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Beaver Lake Cree Nation Property Assessment Law, 2016. 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. Quorum 3/4
BEAVER LAKE CREE NATION Councill J' arlene Cardinal cill r Shirley Paradis ouncillor Felix Lewis FOR DEPARTMENTAL USE ONLY Expenditure Authority (Indian act Source of funds Expenditure Authority (Indian Act Source of funds section) Section Capital Revenue Capital Revenue Recommending officer Recommending officer Signature Date Signature Date Approving officer Approving officer Signature Date Signature Date DREE NA1'iO.N
SCHEDULE TAX RATES PROPERTY CLASS Class 1 Residential Class 2 - Non-Residential Class 3 - Farmland Class 4 - Machinery and Equipment RATE PER $1,000 of Assessed Value 24.8566 22.2099
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