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 Opaskwayak Cree Nation in the Province of Manitoba, Opaskwayak Cree Nation Annual Expenditure Law, 2018 Dated at Ottawa, Ontario this 28th day of March, 2018. On behalf of the First Nations Tax Commission C.T. (Manny) Jules Chief Commissioner ~~ F st bons Tax Commission,
OPASKWAYAK CREE NATION ANNUAL EXPENDITURE LAW, 2018 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the Onekanew mena Onuschekewuk (Chief and 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 Onekanew mena Onuschekewuk 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 Onekanew mena Onuschekewuk 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 Onekanew mena Onuschekewuk of the Opaskwayak Cree Nation duly enacts as follows: 1. This Law may be cited as the Opaskwayak Cree 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; "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 OCN Land Tax By-Law, 1996; 1
"Onekanew mena Onuschekewuk (Chief and Council), shall mean Chief and Council as those terms are defined in the Indian Act RSC 1985 c. 1-5. Note: Onuschekew (Councillor) is the singular of Onuschekewuk; "First Nation" means the Opaskwayak Cree 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 OCN Land Tax By-Law, 1996. 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, Onekanew mena Onuschekewuk must amend this Law in accordance with Onekanew mena Onuschekewuk 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
(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 LAW IS HEREBY DULY ENACTED by Onekanew mena Onuschekewuk on the /2-day of row CK , 20 /e at 0e /(W Rpi . J , in the Province of /14/1,1)/ 7'0.3» A quorum of Onekanew mena Onuschekewuk consists of Onekanew mena Onuschekewuk. Onekanew (Chief), Christian Sinclair (Vice-Chief), Jennifer Flett ûschekew (Co ncillor), Edwin Jebb Onuschcaw (Councillor), Dale Knutson Onuschekyrl(Councillor), John Nasecapow 3 cf-1 UL ( 5— ) members of ~ Onusc e`ke'w (Councillor),William J. Lathlin l a~(icJ schekew~ C uncil •r) , L • - Lathlin ûschekew (Councillor), John Paul Martin Onuschekew (Councillor), Vacant
SCHEDULE OCN ANNUAL LAND TAX BUDGET 2018 PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues b. Grant-in-Lieu of taxes c. Penalties d. Other e. Miscellaneous f. Unexpended Revenue from Prior Year-(FNTC Law Revision Grant) TOTAL REVENUES PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative 1. Onuschekewuk (Council) Administration b. General Administrative 1.S alaries 2. Staff Appreciation 3. Benefits 4. Employee Assistance Programs 5. Office Administrative 6. Legal 7. Audit 8. Enforcement c. Other General Government 1. Assessment 2. Appeals 4 $365,219.00 $130,913.00 $ 29,000.00 $ 500.00 $ 0 $ 5,000.00 $530,632.00 $ 12,000.00 $ 58,404.00 $ 200.00 $ 10,513.00 $ 60.00 $ 30,048.00 $ 8,500.00 $ 3,000.00 $ 9,000.00 $ 8,500.00 $ 9,000.00
2. Protection Services a. Policing b. Firefighting c. Community Services Fund d. Other Protective Services 1. Animal and Pest Control 3. Transportation a. Roads and Streets 4. Environment Health Services a. Recycling 5. Contingency Amounts TOTAL EXPENDITURES PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — Local revenues carried forward from the previous budget year 5 $130,000.00 $100,000.00 $ 16,100.00 $ 15,000.00 $ 70,000.00 $ 45,000.00 $ 5,307.00 $530,632.00 $444,086.00
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