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 Buffalo Point First Nation in the Province of Manitoba, Buffalo Point First Nation Annual Expenditure Law, 2017 Dated at Kamloops, British Columbia this 25th day of April, 2017. On behalf of the First Nations Tax Commission C.T. (Man Jules - Chief Commissioner First Nations Tax Commission
BUFFALO POINT 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. Section 10 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 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 Buffalo Point First Nation duly enacts as follows: 1. This Law may be cited as the Buffalo Point 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 paragraph 10(b) of the Act; "Assessment Law" means the Buffalo Point First Nation Property Assessment Law, 2011; as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2013; "Council" has the meaning given to that term in the Act; "First Nation" means the Buffalo Point 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 property taxation law; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Buffalo Point First Nation Property Taxation Law, 2011; as amended by the Buffalo Point First Nation Property Taxation Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Taxation Amendment Law, 2013; 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 1
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. 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 la-- day of , 2017, at Buffalo Point, in the Province of Manitoba. A quorum of Council consists of two (2) members of Council. Chief John Thunder Councillor Herman Green Councillor Drew Thunder 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues for current fiscal year: a. Property Tax TOTAL REVENUES PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Firefighting b. Other Protective Services 3. Transportation a. Roads and Streets b. Snow and Ice Removal 4. Recreation and Cultural Services a. Other Recreation and Culture 5. Community Development a. Other Regional Planning and Development $ 2,000.00 6. Environment Health Services a. Garbage Waste Collection and Disposal 7. Other Services a. Education 8. Contingency Amounts TOTAL EXPENDITURES BALANCE 3 $457,310.00 $457,310.00 $ 20,000.00 $ 84,214.00 $ 26,500.00 $ 20,378.00 $ 1,000.00 $152,725.00 $ 22,972.00 $ 40,000.00 $ 45,000.00 $ 2,000.00 $ 40,521.00 $457,310.00 $ 0.00
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