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 Tla-o-qui-aht First Nations in the Province of British Columbia, Tla-o-qui-aht First Nations Annual Expenditure Law, 2017 Dated at Kamloops, British Columbia this 26th day of July, 2017. On behalf of the First Nations Tax Commission C.T. (Mann Jules — Chief Commissioner t* First Nations Tax Commission ~~,'
TLA-O-QUI-AHT FIRST NATIONS 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 Tla-o-qui-aht First Nations duly enacts as follows: f 1. This Law may be cited as the Tla-o-qui-aht First Nations 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 and Taxation Law" means the Tla-o-qui-aht First Nations Property Assessment and Taxation Bylaw, 1995; "Council" has the meaning given to that term in the Act; "First Nation" means the Tla-o-qui-aht 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; and "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act. 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. 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 and 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) 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 Council on the 2"d day of June, 2017, at Tofino, in the Province of British Columbia. A quorum of the Tla-o-qui-aht First Nations Council consists of Five (5) members of Council. CA.,, 1L_ Chief — Elmer Frank Councillor — Francis Frank ouncillor — Tammy Dorward Councillor — Ivy Martin Councillor - Joseph David Sr Councillor — Desmond Tom Sr. Councillor — Barney Williams Councillor — Anna Masso 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $177,000 TOTAL REVENUES $177,000 PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative $21,240.00 2. Community Development a. Economic Development Program $153,990 3. Contingency Amounts $1,770.00 TOTAL EXPENDITURES $177,000.00 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — Local revenues carried forward from the previous budget year $ 0.00 2. Accumulated Deficit — Local revenue expenditures carried forward from the previous budget year $0.00 BALANCE $0 3
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