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 Seabird Island Indian Band in the Province of British Columbia, Seabird Island Indian Band Annual Expenditure Law, 2010 Dated at Kamloops, British Columbia this 12th day of July, 2010. On behalf of the First Nations Tax Commission C.T. — Chief Commissioner Tax Commission
SEABIRD ISLAND INDIAN BAND ANNUAL EXPENDITURE LAW, 2010 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal nul Stattctica! Management 4ct. the council of a First Nation flay 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 Seabird Island Indian Hand has enacted the Seal,i,d Island Indian Band Propeiti Taxation By—Lair and the Secthird Island Indian Band Property A.cses.cnzent B—Lan’. which laws have been deemed to be property taxation laws made under the First Nation.s Fiscal and Statistical flanageinent Act, pursuant to section 145 of that Act; 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, tnake a law establishing a budget for the expenditure of revenues raised under its property taxalion laws, NOW THEREFORE the Council of the Seabird Island Indian Band, at a duly convened meeting. enacts as follows: 1. This Law may be cited as the Seabird Island Indian Band Annual Expenditure Laii, 2010. 2. In this Law: ‘‘Act’’ means the First Mztions Fiscal and Statistical Alitnagetnemit Act. S.C. 2005, cO. and the regulations made under that Act: “annual budget” means the budget, attached as Schedule I to tlus Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period; “Assessment Law’’ means the Seabird Island Indian Band Properti’ .4ssessnzent Ri—Lan’ “Council” has the meaning given to that term in the Act; “First Nation” means the Seabird Island Indian Band, 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 a Firs Nation under a property taxation law: “property taxation law” means a law enacted by the First Nalton 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 Seabird Island Indian Band Property Taxation Bv—Lan 3. The First Nation’s annual budget for the fiscal year beginning April I. 2010 and ending March 31. 2011 is attached as Schedule Ito tins Law. 4. This Law authorizes the expenditures provided for in tlte annual budget. 5. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in Schedule I. 6. Expenditures of local revenues must be made only in accordance with the annual budget. 7. Notwithstanding section 6 of this Law, Council may at any titne amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act. 8. Except wherc otherwise defined, words atid 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 lo the
circumstances as they arise. 10. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act. II. This Law must be construed as being remedial and must be given such fair, large and liberal constructioit and interpretation as best ensures the attainment of its objectives. 12. The schedules attached to this Law form part of and are integral to this Law 13. This Law comes into force and effect on the later of June 30. 2010 and the day it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 24 day of June, 2010. at Agassiz. in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. ChielClem Seymour Councilllor Art Andrew r2/. 6’ Councillor James Harris touncillor Carol Hope Councillor Dianna Kay CounciIior Richard Louie Councillor Marcie Peters . Councillor Margaret Pettis Councillor Hahzinak (Zena) Schultz
SCHEDULE ANNUAL BUDGET REVENUES Property Tax Levies, Interest & Penalties for Current Fiscal Year S830 228 Surplus or Deficit Property Tax Revenue carried over from previous Fiscal Years $ 0 TOTAL REVENUES $830 228 EXPENDITURES 1. General Government Expenditures a. Executive and Legislative N/A b. General Administrative 66418.24 c. General Government 299 206.00 d. Assessment and Board of Review 25300.00 2. Protection Services a. Fire Protection 49 949.00 b. Flood Protection N/A 3. Community Development a. Public Works 7141.52 b. Community Events 138 427.00 c. Community WeLlness 67 156.83 4. Health Services a. Youth 65039.41 b. Child & Family 24619.00 c. Cultural Learning Centre 78 669.00 9. Taxes Collected for Other Governments Grants: Home owner grant equivalents: N/A Not-for-profit corporations: N/A Other Expenditures: Municipal Service Agreements N/A Amounts payable to the First Nations Finance Authority: N/A Contingency Amounts: 8 302.00 Reserve Funds: N/A Payments into Reserve Funds: N/A Expenditures from Reserve Funds: N/A TOTAL EXPENDITURES $830 228 BALANCE $ I)
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