First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Tla-o-qui-aht First Nation in the Province of British Columbia, Tla-o-qui-aht First Nations Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 17th day of November, 2011. On behalf of the First Nations Tax Commission CT. (Manny) Jule — Chief Commissioner First-Nations Tax Commission
TLA-O-QUI-AHT FIRST NATIONS ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Management .4ct. 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 Tia-o-qui-aht First Nations has enacted the Tla-o-qui-aht First sVatio,ts Prapcrti’ Assessment and Taxation B-Law, August 9, 1995, which by-law has been deemed to be a property taxation law made under the First Nations Fiscal and Statistical Management Act, pursuant to section 145 of that Act; C. Section 10 of the First Nations Fiscal and Statistical 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; NOW THEREFORE the Council of the Tla-o-qui-aht First Nations duly enacts as follows: 1. This Law may be cited as the Tla—o—qui—aht First Nations Annual Evpcnditure Lmt’, 2011. 2. In tins Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9. and the regulations made under that Act; “annual budget” means the budget, attached as a Schedule to this Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period; “Assessment and Taxation Law” means the Tla-o-qui-aht First Nations Propcrn Assessment and Taxation Bt’-La;t’. August 9, i995; “Council” has the meaning given to that term in the Act; “First Nation” means the Tla-o-qui-aht First Nations, 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 paragmph 5(1 )(a) of the Act; “taxable property” means property in a reserve that is subject to taxation under a property taxation law: and 3. The First Nation’s annual budget for the fiscal year beginning April I, 2011, and ending March 3 1, 2012, is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual budget. 5. Expenditures of local revenues must be made only in accordance with the annual budget. 6. Where the First Nation wishes to authorize an expenditure not authorized in the annual budget, or change the atnount of an expenditure authorized in the annual budget, Council must amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act. 7. This Law authorizes the expenditure of contingency amounLs 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.
II. The Schedule attached to this Law forms part of and is an integral part of 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 t3 day of S f. .2011, at Toflno, in the Province of British Columbia. U A qu uncil consists of five (5) members of Council. Chief Elmer Frank IlorTeDonvard Councillor James Frank Councillor Leo Manson Councihlor Anna Masso / ,9nthiiIor Saya Mass Councillor Chris Seitcher
SCHEDULE ANNUAL BUDGET REVENUES 1. Local revenues for current fiscal year: a. Property Tax $ 177,000 2. Accumulated Surplus - Local revenues carried over from the previous fiscal year $0 3. Accumulated Deficit - Local revenues carried over from the previous fiscal year $0 TOTAL REVENUES $177,000 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 b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Community Development a. Education b. Housing c. Planning and Zoning d. Community Planning e. Economic Development Program $175,230
f. Heritage Protection g. Agricultural Development h. Urban Renewal i. Beautification j. Land Rehabilitation k. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal d. Other Environmental Services 7. Fiscal Services a. Interest Payments to the First Nations Finance Authority b. Debt Payments to the First Nations Finance Authority c. Other Payments to the First Nations Finance Authority d. Other Interest Payments e. Other Debt Charges f. Other Fiscal Services g. Debenture Payments 8. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Tourism e. Trade and Industry f. Other Service 9. Taxes Collected for Other Governments 10. Contingency Amounts $ 1,770 TOTAL EXPENDITURES $177,000 BALANCE $0
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