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, 2017 Dated at Kamloops, British Columbia this 10th day of August, 2017. On behalf of the First Nations Tax Commission ~ C.T. (Man Jules - Chief Commissioner First Nations Tax Commission
O'CHIESE FIRST 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 O'Chiese First Nation duly enacts as follows: 1. This Law may be cited as the O'Chiese First 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 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; "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 April 1, 2017 and ending March 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. 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 31 day of July 2017 at Edmonton, in the Province of Alberta. A quorum of Council consists of Four ( 4) members of Council. Chief Darren Whitford b-----~_. Councilloe' C Whitford Councillor Douglas Beaverbones Councillor Martin Ironbow Councillor Barry Saulteaux 5 k" /~~~~_ ~ez. L1 44 5)Councillor It- : 'aw berry Councillor Sandra Beaverbone 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $1,081,788.83 b. Payments received in lieu of taxes $ c. Business Activity Tax (Well Drilling) $ 100,000.00 TOTA L REVENUES $1,181,788.83 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative 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 (Addressing/Signange & Maintenance) $ 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 3
c. Community Planning (`Flat Lands') $ 426,788.83 d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development (natural gas utility) $ 150,000.00 6. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service (Daycare) $ 30,000.00 7. Contingency Amounts a. $ 25,000.00 TOTAL EXPENDITURES $1,181,788.83 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — Local revenues carried forward from the previous budget year $- 2. Accumulated Deficit — Local revenue expenditures carried forward from the previous budget year $- BALANCE $0 4
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