Part II - Enacted First Nations Legislation

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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, 2018 Dated at Kamloops, British Columbia this 10th day of August, 2018. On behalf of the First Nations Tax Commission _: `L~ /- C.T. (Man y) Jule - Chief Commissioner ir* t ations Tax Commission
Tsuut'ina Nation Annual Expenditure 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 Expenditure 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 EXPENDITURE 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 authorizing the expenditure of local revenues; B. The Council of the Tsuut'ina 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, at least once each year, make a law establishing a budget for the expenditure of revenues raised under those laws; and D. The Council of the Tsuut'ina 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; 2 © Tsuut'ina Nation
Table of Contents Preamble Tsuut'ina Nation Annual Expenditure Law Chief and Council Signatory Page Schedule © Tsuut'ina Nation 2 4 6 7 3
TSUUT'INA NATION ANNUAL EXPENDITURE 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 Expenditure 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; "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 Sarcee Indian Reserve Property Taxation By-law; "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 Sarcee Indian Reserve Property Taxation By-law. 3. The First Nation's annual budget for the budget year beginning April 1, 2018 and ending March 31, 2019 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 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, 2018 Chief and Council Signatory Page THIS LAW IS HEREBY DULY ENACTED by Chief and 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 cillor Leon Littlelight Councillor Andy Onespot Sr. Councillor Regena Crowchild Councillor Brent Dodgin Council) Councillor Lyly Dodginghorse 6 Councillor Stanley Big Plume Councillor Darryl Whitney Councillor Iélsey Big Plume i Councillor Vincent rowchild Councillor Ellery Starlight © Tsuut'ina Nation
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $771,901.16 b. Payments received in lieu of taxes $ 0 c. Property Transfer Tax Revenues $ 0 d. Service tax revenues $ 0 TOTAL REVENUES $771,901.16 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative $155,000.00 c. Other General Government 2. Protection Services a. Policing b. Firefighting c. Regulatory Measures d. Other Protective Services $0 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation $0 4. Recreation and Cultural Services a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture $0 5. Community Development a. Housing $100,000.00 b. Planning and Zoning c. Community Planning 7 © Tsuut'ina Nation
TSUUT'INA NATION ANNUAL EXPENDITURE LAW, 2018 d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification 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 d. Recycling e. Other Environmental Services $0 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 d. Accelerated Debt Payments e. Other Fiscal Services $0 8. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service $445,111.04 9. Contingency Amounts $71,790.12 TOTAL EXPENDITURES $771,901.16 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated 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 Land Services Ltd. $10,216.75 9 © Tsuut'ina Nation
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