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 O'Chiese First Nation in the Province of Alberta, O'Chiese First Nation Annual Expenditure Law, 2018 Dated at Kamloops, British Columbia this 12th day of July, 2018. On behalf of the First Nations Tax Commission C.T. (Mann Jules - Chief Commissioner First Nations Tax Commission
BAND COUNCIL RESOLUTION INAC FILE NO. BAND COUNCIL RESOLUTION# 2018 - 2019 - 09 ORDER IN COUNCIL RESPECTING CASH FREE BALANCE CAPITAL ACCOUNT O'CHIESE FIRST NATION PROVINCE REVENUE ACCOUNT DATE OF DULY CONVENED MEETING DAY 14 MONTH 05 YEAR 2018 AB $ Whereas the Chief and Council have been elected and as such empowered by the membership of this Nation to provide Governance over the lands and People of the O'Chiese First Nation Indian Reserve # 203 through the provision of Peace, Order and Good Government in the best interests of all Band Members; 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 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 O'Chiese First Nation duly enacts as follows: 1. This Law may be cited as the O'Chiese First 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 O'Chiese First Nation Property Assessment and Taxation By-law; "Council" has the meaning given to that term in the Act; "First Nation" means the O'Chiese First 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 O'Chiese First Nation Property Assessment and Taxation By-law. 3. The First Nation's annual budget for the budget year beginning January 1, 2018 and ending December 31, 2018, 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, 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 ANNUAL EXPENDITURE LAW, 2018 IS HEREBY DULY ENACTED by Council on the 14 day of May, 2018, at Rocky Mountain House, in the Province of Alberta, Canada. 4 All books and records will be maintained in accordance with standard acceptable accounting practices. Band accounts, books and records shall be open and available at reasonable times to all interested parties. The O'Chiese First Nation shall cause to be completed an annual audit to be Quorum conducted by an independent accredited financial institution and such shall be completed not later than 121 days, following each fiscal year end. CHIEF COUNCILLOR CEDRIC WHITFORD COUNC OR SANDRA BEAVERBONE COUNCILLOR BARRY SAULTEAUX COUNCILLOR DOUGLAS BEAVERBONES
SCHEDULE ANNUAL BUDGET PART 1: PROPERTY TAX REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues $1,114,258.23 b. Business Activity Tax (Well Drilling) $100,000.00 TOTAL REVENUES $1,214,258.23 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative $ 32,469.40 b. General Administrative c. Other General Government 2. Protection Services a. Policing b. Firefighting c. Regulatory Measures d. Other Protective Services 3. Transportation a. Roads and Streets $ 200,000.00 b. Snow and Ice Removal $ 100,000.00 c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation $ 150,000.00 b. Culture $ 100,000.00 c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning $ 677,977.58 d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development $ 150,000.00 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 7. Fiscal Services a. Long-term Borrowing 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 8. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service $ 30,000.00 9. Contingency Amount $ 25,000.00 TOTAL EXPENDITURES $1,465446.98 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — revenues carried forward from the previous budget year $251,188.75 $ BALANCE $0
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.