Part II - Enacted First Nations Legislation

Decision Information

Decision Content

nTh 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 Squiala First Nation in the Province of British Columbia, Squlala First Nation Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission KA &AAAA C.T. (r6nMya) 4iles Chief Commissioner a FIrst Nations Tax Commission
F SQITIALA FIRST NATION ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the Fi,wt Nations Fi.cc,l and Statistical Alanagenient let, the council of a first nation may make la respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy. possess or use reserve lands, including laws authorizing die expenditure of local revenues; B. The council of the Squiala First Nation has made property taxation and property assessment by-laws that are deemed to be property assessment and property taxation laws under the FS; and C. Section 10 of the First Nations area! tsiid Statistical .t!anagcinenr 1cr 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; NO\V THEREFORE the Council of the Squiala First Nation duly enacts as follovs: 1. This Law may be cited as the Squiala First Nation Annual Expenditure Laii’, 201!. 2. In this Law: Act means Ihe First Nations fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; annual budget means the htidget, anacited as a Scltedulc to this Law. setting out the projected local revenues and projected expenditures of those local revenues during the budget period; Assessment Law means the .Squutla First Nation Properti Assessment Lan. 2007; ‘‘Council has the meaning given to that term in the Act; First Nation means the Squiala First Nation. being a band named in ihe schedule to the Act; Law means this annual expenditure law enacted tinder paragraph 5(1 )(b) of the Act; local revenues nieans 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 reserxe that is subject to taxation under a property taxation law; and ‘‘Taxation Law means the Squiala First Nation Propern Taxation Lan’, 2007. 3. The First Nations annual budget for the fiscal year beginning April 1°, 2011, and ending March 310. 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 reventtes must be made only in accordance with the anmial 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 niust amend the annual budget by amending this Law in accordance with Council procedure and the require me its oft he Act. 7. The grant amounts set ottt in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. :i
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures sei out in the Schedule. 9. Except where othenvise defined, words and expressions used in this Law have the meanings given to them in the Assessnwnl Law and the Taxation Law. 10. Where a provision in tins 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 etisures 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. ililS LAW IS HEREBY DULY ENACTED by Council on the 20”, day of May, 2011, at Chilliwack, in the Province of British Columbia. A qttorum of Council consists of2!3 members of Chief Jimmie CouTfcitlor St len J mimic Councillor Allen Jimmie 2
SCHEDULE A - ANNUAL BUDGET Squlala General Government Expendilures Executive and Legislative Administrative General Other General Government Protection Services Policing Firefighting Regulatory Measures Other Protective Seu-vices Trans porlation Roads and Streets Snow and Ice Removal Parking Public Transit Other Transportation Recreation and Cultural Services Recreation Culture Other Recreation and Culture Community Development Education Housing Planning and Zoning Community Planning Economic Development Program Heritage Protection Agricultural Development Urban Renewal beautification Land Rehabilitation Tourism Other Regional Planning and Development Environment Health Services Water Purification and Supply Sewage Collection and Disposal Garbage Waste Collection and Disposal Services Other Environmental Fiscal Services Nations Finance Authority Interest Payments to the First Debt Payments to the First Nations Finance Authority Other Payments to the First Nations Finance Authority Other Interest Payments Other Debt Charges Other Fiscal Services Debenture Payments Other Services Health Social Programs and Assistance Trade and Industry Other Service Grants Other grants A Other grants B Other grants C Transfers into reserve funds Reserve fund A Reserve fund B Reserve fund C Taxes Collected for Other Governments Taxes Collected for City of Chiltiwack Sub-Total BudgeL $789,897.48 Contingency 520,202.50 HOG/ADO $0.00 Special Tax Expense $0.00 Total Budget $810,099.98 Property Tax Revenue $808,099.98 Other Revenue $2,000.00 Special Tax Revenue $0.00 Total Revenue $810,099.98 Balance $0.00 Fiscal 2011 A Tammy Ba-u: Wednesday. t.ay Ia. 2011650.03702 $100,000.00 50.00 50.00 $0.00 50.00 50.00 50.00 50.00 $0.00 SO 00 $20000.00 510,000.00 $10,000.00 5000 $50000.00 550,000.00 50.00 $0.00 .00 $100,000 50.00 .00 $0 $0.00 $0.00 $0.00 50.00 $0.00 so.oo $60,000.00 .00000 310 $0.00 SO 00 50.00 0 SO 0 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00 ,860.46 $329 Page I ci?
 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.