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 Shuswap Indian Band in the Province of British Columbia, Shuswap Indian Band Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 9th day of June, 2011. On behalf of the First Nations Tax Commission &AAAA CT. Nations Tax Commission
SHUSWAP INDIAN BAND ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical 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 (he First Nation has made a property assessment law and a property axation law: and 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 Shuswap Indian Band duly enacts as follows: 1. This Law may be cited as the Shuswap indian Band Annual Expenditure Inn’, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Art, 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 Law” means the Shusn’ap indian Band Properh’ Assessment inn’, 2011: “Council” has the meaning given to that term in the Act; “First Nation” means the Shuswap 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: “properly 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 Shusn’ap First Nation Properrs Taxation Inn’, 2011. 3. The First Nation’s annual budget for the fiscal year beginning April 1, 2011. and ending March 31, 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 amount 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. 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. The Schedule attached to this Law forms part of and is an integral part of tins 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 30 “ day of 20jj, at Shuswap reserve, in the Province of British Columbia. A quorum of Council consists of two (2) members of Council. CHIEF, PAUL SAM COIJNCILLOR ALICE SAM COUNCILLOR, RANDY MARTIN
SCHEDULE ANNUAL BUDGET REVENUES I. Local revenues for current fiscal year: a. Property Tax $701,042.00 TOTAL REVENUES $ 701,042.00 EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative 160,00000 c. Other General Government 10,000.00 2. Protection Services a. Policing b. Firefighting 11,000.00 c. Regulatory Measures 5,000.00 d. Other Protective Services 3. Transportation a. Roads and Streets 15,000.00 b. Snow and Ice Removal 20,000.00 c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation 6,000.00 h. Culture 11,000.00 c. Other Recreation and Culture I 1.000.00 5. Community Development a. Education 3,500.00 b. Housing c. Planning and Zoning 42,500.00 d. Community Planning 17,000.00 e. Economic Development Program f. Heritage Protection 9,100.00 g. Agricultural Development 8,000.00 h. Urhan Renewal i. Beautification 1,500.00
j. Land Rehabilitation 1.000,00 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 I 5.000.O0 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-CPRail 39,000.00 1. Other Fiscal Services g. Debenture Payments 8. Other Services a. Health 6,820.00 h. Social Programs and Assistance 4,500.00 c. Agriculture d. Tourism e. Trade and Industry I Other Service-CC Honorarium 70.678.00 9. Taxes Collected for Other Governments 10. Grants: a. Home owner grant equivalents: 48,840.00 II. Other Expenditures a. Municipal Service Agreement-RDEK 54,500.00 b. Legal 60,000.00 II. Contingency Amounts (10%) 70,104.00 TOTAL EXPENDITURES $701,042.00 BALANCE $0 Note: The First Nalion has the following service agreements with third-party service providers, and the amounis indicated are the amounts payable by the First Nation under each agreement during the budget period: Regional District of East Kootenay: 54,500.00
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