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 Sumas First Nation in the Province of British Columbia, Sumas First Nation Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 8th day of July, 2011. On behalf of the First Nations Tax Commission K C.T. (Mthrny) }lJles — Chief Commissioner • kAAAA First Nations Tax Commission
SUMAS FIRST NATION 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, interesls in reserve lands or righls to occupy. possess or use reserve lands, including laws authorizing the expenditure of local revenues; B. The council of Sumas First Nation has enacted (lie Sionas First Nation Pmpet’tv Assessment I/v-kin’ dated October 12. 2001 and the Siunas Fi,’st Nation Property Taxation By-lou’ daled Ocloher 12, 2001. which laws have heen deemed 10 he property laxation laws made under the First Nations Fiscal and Statistical Managetnent 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 properly’ laxation law to. at least once each year, make a law establishing a budget for the expendilure of revenues raised under its property taxation laws: NOW THEREFORE the Council of the Sunias First Nation duly enacls as follows: 1. This Law may be cited as the Sianas Fit’s! Nation Atinnal Evpetzditiire Lan’, 201/. 2. In this 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 Ihe budget period; “Assessment Law” means the Sionas First Nation Property Assessment Ri-lair; “Council” has the meaning given to that lerm in the Act: “Firsl Nation” means the Sumas First Nation, being a band named in the schedule to the Act; “Law’’ means this annual expenditure law enacted under paragraph 5(1 )(h) 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 properly in a reserve that is subject to taxation under a property taxation law: and “Taxation Law” means the Stunas Fit-st Nation Property Taxation By—lan’ 3. The Fit-st Nation’s annual budget for the fiscal year beginning April I, 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 he made only in accordance with the annual budget. 6. Where the Firsl 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 requiremenls 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 l’axation Law. 9. Where a provision in this Law’ is expressed in the present tense, the provision applies 10 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. l’he Schedule attached to tins Law forms part of and is an integral part of this Law.
I 2.This Law comes into force and effect on the day alter it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 20th day of June, 20!!, at Ahhotsford, in the Province of Brilish Columbia. A quorum of Council consists of three (3) members of Council. Chief Dalton Si! \‘er Councillor C!i4’Tutt!e Councillor Murray Ned Jackie Bird
SCHEDULE ANNUAL BUDGET REVENUES I. Local revenues for current fiscal year: Property Tax $ 148,738 TOTAL REVENUES $ 148,738 EXPENDITURES General Government Expenditures a. Tax Appeals $ 10,000 h. General Administrative $ 6,521 c. Tax Adinin $ 5,000 d. Other General Government $ 5,000 2. Protection Services a. Policing h. Firelighting S 3,325 c. Regulalory Measures d. Other Protective Services 3. Transportation a. Roads and Streets S 206 Li. Snow and Ice Removal $ 5,000 c. Parking d. Public Transit e, Other Transportation 4. Recreation and Cultural Services a. Recreation 5 18,000 h. Culture $ 10,000 c. Parks & Playgrounds $ 13,000 d. Other Recreation $ 10,000 5. Community Development a. Educat ion Li. Housing $ 30,000 c. Planning and Zoning d. Community Planning S 10,000 e. Economic Development Program 1. Heritage Protect ion S 3,000 g. Agricultural Development
Ii. Urban Renewal i. Beautification j. Land Rehabilitation k. Other Regional Planning and Development 6. Environment Health Services a. XVater Purification and Supply b. Sewage Collection and Disposal S 7,776 c. Garbage Waste Collection and Disposal $ 6.610 d. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Tourism e. Trade and Industry f. Other Service 8. Contingency Amounts $ 5.300 TOTAL EXPENDITURES $ 148,738 BALANCE $ 0 Note: The First Nation has the thilowing service agreements with third—party service providers, and the amounts indicaied are the amounts payable by the First Nation tinder each agreement during the budget period: City of Ahbotsford (Fire Protection)* S 14,084 (10% charged to laxation) City of Abboisford (Sewer)** 5 13,655 (20% charged to taxation) Firsm Class Waste Services (Garbage Collection)”” $ I 3,048 (20% charged to taxation) *halance of budget as per SFN fire hydrant maintenance budget **halance of budget as per SFN sewer maintenance and repairs budget ***balance of budget as per SFN special waste collection (spring clean up) budget
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