L Ar4v‘rbi'\ 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 Muskeg Lake Cree Nation in the Province of Saskatchewan, Muskeg Lake Cree Nation 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. (Ma Jules — Chief Commissioner First Nations Tax Commission
MUSKEG LAKE CREE 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 an interim budget for the next taxation year; NOW THEREFORE the Council of the Muskeg Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Muskeg Lake Cree 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; "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 Bylaw No. 1 in Respect to Muskeg Lake Indian Reserve #102A; "Council" has the meaning given to that term in the Act; "First Nation" means the Muskeg Lake 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 property taxation law; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Bylaw No. 1 in Respect to the Muskeg Lake Indian Reserve #102A. 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. 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. 1
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. 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 2-7 day of ci , 2017, at Muskeg Lake, in the Province of Saskatchewan. A quorum of Council consists of four (4) members of Council. Chief Gilbert Ledoux Councillor Kelly J. olfe Councillor Barre p ' reyey Councillor reyeyes Councillor Albert Dean Lafond Councillor Harry J. Lafond Councillor Paul Ledoux 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $556,640 TOTAL REVENUES $556,640 PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative $30,000 b. Other General Government 10,000 2. Community Development a. Education 180,000 3. Protection Services a. Policing 68,184 b. Firefighting 34,092 4. Transportation a. Roads & Streets 102,276 5. Environment Health Services a. Water and Sewer 102,276 4. Contingency 29,812 TOTAL EXPENDITURES $556,640 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated 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: Muskeg Lake Cree Nation has following service agreement(s) with third -party service providers, and the amounts indicated are the amounts payable by the Muskeg Lake Cree Nation under each agreement during the budget year. a. City of Saskatoon, SK $306,828 ( City Services to the Land and the occupants of the Land as per the Service Agreement) 3
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