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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Expenditure Law, 2017 Dated at Kamloops, British Columbia this 5th day of June, 2017. On behalf of the First Nations Tax Commission C.T. (Manny) J les — hief Commissioner First a ons Tax Commission
SQUAMISH NATION ANNUAL EXPENDITURE LAW, 2017 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, 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 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Expenditure Law, 2017. 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; "annual expenditure law" means a law enacted under paragraph 5(1)(b) of the Act as required by subsection 10(2) of the Act; "Assessment Law" means the Squamish Real Property Assessment Law, 2010; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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; "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 Squamish Real Property Taxation Law, 2010. 3. The First Nation's annual budget for the budget year beginning January 1, 2017, and ending December 31, 2017, 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. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 9. 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. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 11. 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. 12.(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. 13. 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 3D day of May, 2017, at North Vancouver, in the Province of British Columbia. A quorum of Council consists of eight (8) members of Council. A QUORUM OF SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD SQUAMISH NATION MEETING HELD AT: NORTH VANCOUVER. B. C. COUNCIL CONSISTS OF DATED: May 30, 2017 8 COUNCILLORS MOVED BY: SECONDED BY ✓ / GV\_(JU~ -14 n n Alroy Baker Deborah Baker Ketximtn K'dna Richard E. Baker Veronica Baker Kasalus Tiyaltenaat Chief Ian Campbell Xàlek/SekyC Siÿam L-Ca Carla George Byr Joseph Dennis Joseph Kwitelut/Kwelaw'ikw Ts'él Hem Siÿam xwechtàal Joshu eph Skwets mel Christopher Lewis Syetàxtn Danielle Mellish . ~ ,J~w~c.,% ~1144,d oody Ann Whonnock etsimshtn Sye ya Chief Richard Williams e Xwélxwelacha Siam Let(,el,••.e1 Wilson Williams 2
SCHEDULE ANNUAL BUDGET SCHEDULE ANNUAL BUDGET PART 1: REVENUES Local revenues to be collected in budget year: Property Tax Revenue Squamish Nation Own Source Revenue Contribution TOTAL REVENUES PART 2: EXPENDITURES General Government Expenditures Executive and Legislature General Administrative Other General Government Protection Services Other Protective Services Transportation Roads and Streets Recreation and Culture Services Recreation Culture Heritage Protection Other Recreation and Culture Community Development Housing Planning and Zoning Community Planning Environment Health Services Other environmental services Fiscal Services Other Fiscal Services Other Services Education Other Service - Purchased Local gov't services Grants 3 Annual Budget 2017 10,791,665 6,579,104 17,370,769 2,667,856 3,247,334 2,714,675 TOTAL 8,629,865 131,432 TOTAL 131,432 4,636 TOTAL 4,636 710,477 690,044 233,372 245,858 TOTAL 1,879,751 371,048 21,678 TOTAL 392,726 1,580,831 TOTAL 1,580,831 755,023 TOTAL 755,023 103,350 3,348,378 TOTAL 3,451,728
Home Owners Grant equivalents 57,098 TOTAL 57,098 Contingency Amounts 487,680 TOTAL EXPENDITURES 17,370,769 PART 3: ACCUMULATED SURPLUS/DEFICIT Accumulated Surplus - Local revenues carried forward from the previous budget year Accumulated Deficit - Local revenues expenditures carried forward from the previous budget year BALANCE Note: Squamish Nation has the following service agreements with third-party service providers, the District of West Vancouver, the District of North Vancouver, the City of North Vancouver. They provide services (ie. Fire, Water, Sewer) to on reserve rate payers that are comparable to services provided to rate payers off reserve in each respective jurisdiction. Homeowners grants are comparable to those offered off reserve. 4
Capilano Taxation District Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES Seymour Taxation District Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts 1,968,854 8,589,134 10,557,988 10,557,988 39,756 5,435,190 79,814 3,348 708,194 176,981 562,613 545,304 0 398,027 2,608,761 0 1,597,726 1,597,726 1,597,726 795 642,605 3,471 146 51,716 155,377 62,278 23,716 - 68,782
Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES Mission Taxation District Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES Stawamus Taxation District S uamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development 588,839 1,945,255 441,331 2,386,586 2,386,586 11,506 1,575,386 16,861 707 243,272 37,386 288,178 115,193 - 13,987 84,110 2,664,997 125,028 2,790,025 2,790,025 5,041 938,238 31,286 435 876,569 22,982
Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES Kitsilano Taxation District S i uamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES 667,762 70,810 103,350 6,884 66,668 0 38,446 38,446 38,446 38,446 - - - - - - -
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