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 Shuswap Indian Band in the Province of British Columbia, Shuswap Indian Band Annual Expenditure Amending Law, 2017 Dated at Kamloops, British Columbia this 20th day of September, 2017. On behalf of the First Nations Tax Commission e C.T. (Manny) Jule ief Commissioner First N ns Tax Commission
SHUSWAP INDIAN BAND ANNUAL EXPENDITURE AMENDING 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 to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under its property taxation laws; and D. The Council of the First Nation enacted the Shuswap Indian Band Annual Expenditure Law, 2017 and now wishes to amend that law to authorize a new budget reflecting a regulated rate of tax to be applied to the Canada Pacific Railway Company right-of-way area, pursuant to the First Nations Assessment and Taxation (Railway Rights-of-Way) Regulations; NOW THEREFORE the Council of the Shuswap Indian Band duly enacts as follows: 1. This Law may be cited as the Shuswap Indian Band Annual Expenditure Amending Law, 2017. 2. The Shuswap Indian Band Annual Expenditure Law, 2017 is amended by deleting the Schedule to that law and replacing it with the Schedule attached to this Law. 3. 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 / ay of 43 t , 2017, at Shuswap Reserve, in the Province of British Columbia. A quorum of Council consists of two (2) members of Council. Chief Barbara Cote Councillor Timothy Eugene Councillor Rosalita Pascal 1
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues TOTAL REVENUES PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services b. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal 5. Community Development a. Housing c. Community Planning g. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply 8. Other Services d. Education e. Other Service- RDEK c. BC Assessment 9. Grants: a. Home owner grant equivalents: 10. Contingency 11. Transfers into Reserve a. Capital Infrastructure Improvement TOTAL EXPENDITURES 2 $ 685,276.70 $ 685,276.70 120,000.00 147,227.33 15,000.00 40,507.00 32,000.00 19,000.00 32,000.00 15,000.00 6,565.91 10,000.00 32,000.00 87,194.00 6,500.00 $ 43,500.00 $ 28,782.46 $ 50,000.00 $ 685,276.70
PART 3: ACCUMULATED SURPLUS/DEFICIT 1.A ccumulated 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 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. Regional District of East Kootenay Agreement $ 87,194.00 b. Regional District of East Kootenay Fire Agreement $ 40,507.00 c. BC Assessment $ 6,500.00 3
Appendix Reserve Fund Balances 1. Capital Infrastructure Replacement Beginning balance as of April 1, 2017: Transfers out a. to local revenue account: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from local revenue account: b. from reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2018: 2. Capital Infrastructure Improvement Beginning balance as of April 1, 2017: Transfers out a. to local revenue account: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from local revenue account: b. from reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2018: 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 81,000.00 $ 0 $ 0 $ 0 $ 50,000.00 $ 0 $ 0 $ 1,000.00 $ 132,000.00
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