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 Rates Law, 2018 Dated at Kamloops, British Columbia this 10th day of August, 2018. On behalf of the First Nations Tax Commission C.T. (Man ) Jule . - Chief Commissioner ations Tax Commission
Tsuut'ina Nation Annual Rates Law, 2018 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, 2018 Within the Tsuut'ina Nation Lands, Alberta, Canada Enacted on July .19, 2018 in Tsuut'ina Nation Coming Into Force Upon Approval by The First Nations Tax Commission.
TSUUT'INA NATION ANNUAL RATES LAW, 2018 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; 2 © Tsuut'ina Nation
Table of Contents Preamble Tsuut'ina Annual Rates Law, 2018 Chief and Council Signatory Page Schedule © Tsuut'ina Nation 2 4 5 6 3
TSUUT'INA NATION ANNUAL RATES LAW, 2018 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, 2018. 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 Sarcee Indian Reserve Property Taxation By-law; "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; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Sarcee Indian Reserve Property Taxation By-law. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2018 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
Table of Contents THIS LAW IS HEREBY DULY ENACTED by Council on the 19th day of July, 2018, at the Tsuut'ina Nation, in the Province of Alberta. A quorum of Council consists of seven (7) members of Council. Chief Lee Crowchild uncillor Leon Littlelight Councillor Stanley Big Plume 4 Councillor Andy Onespot Sr. Councillor Darryl Whitney Councillor Regena Crowchild Councillor K-Isey Big Plume Councillor Brent Dodginghorse Councillor Vincent Crowchild Councillor,-R Councillor Ellery Starlight Councillor Lyle Dodginghorse Councillor Darrell Crowchild © Tsuut'ina Nation
TSUUT'INA NATION ANNUAL RATES LAW, 2018 SCHEDULE 2018 TAX RATES PROPERTY CLASS Class 1- Residential Class 2 - Non-Residential Class 3 - Farmland Class 4 - Machinery and Equipment 6 RATE PER $100 of Assessed Value 3.8480 3.8480 © Tsuut'ina Nation
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