‘(aLa’4 First Nations Tax Commission ‘k 0) 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, Squiala First Nation Annual Expenditure Law, 2010 Dated at Kamloops, British Columbia this 5th day of July, 2010. On behalf of the First Nations Tax Commission 4 C.T. (Marthy)Jules — Chief Commissioner First Nations Tax Commission ‘)
SQUJALA FIRST NATION ANNUAL EXPENDITURE LAW. 2010 W[IEREAS: A. Pursuant to section 5 of the Firci Nations Fiscal iiiil ,Statisncal Alanagenient Act, the council of a First Naijon may make laws respecting taxation for local purposes of resen’e lands. interests in reserve lands or rights to occupy, possess or use reserve lands, including laws authorizing the expenditure of local revenues: B, ‘[he Council of the Squiala First Nation has enacted the Sqitiala First Nation Proper/i’ Assessment Bv—laii’ dated October 27, 2005 atid the Sqniala First Nation Properti’ luxation By—law dated October 27. 2005. which laws have been deemed to be property taxation laws made under the First Notions Fiscal and StatLsticol lanigetnent Act, pursuant to section 145 of that Act: C Section 10 at the First Ac,titjns Ftvcal and Statistical t lanagetnent Act requires a First Nation that has macic a property taxation law to. at least once each year, make a law establishing a budget for the expeiiclitttre of revenues ratsed under its property taxation laws; NOW THEREFORE the Council of the Squiala First Nation, at a duly convened meeting, enacts as Ii) lit) cv s: This Law niav he cited as the Sqiuiala First Nation Annual Expenditure La’, 2010. 2. In this Law: Act” means the First Nations Fiscal and .cratistical Management Act, S.C. 2005, c.9, and the regttlations made tinder that Act: “annual htidget’’ means the budget, attached as Schedule I to this Law, setting otit the projected local revenues and projected expenditures ot’thiose local revenues ducinu the budget period: “Assessment Law’ means the Squuiala Fi,’st Vatwn Pt’opeu’tt’ Assessment Bi’—lav dated October 27, 2005; ‘‘Cotinc 1” has the meani nu given to that lerm in the Act: “First Nation’ means the Squiala First Natioti, being a band named in the schedule to the Act; ‘Law” means this atinuai expenditure law eitacted under paragraplt 5(1 )(b) of the Act; “local ieventtes’’ means money raised by a 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 reserve that is subject to taxation under a property taxation law: and ‘‘Taxatton i .aw’’ means (lie S’quiala First Notion Properti’ Thi’otion Bt’—lau’ dated October 27, 2005. 3. The Squiaha First Nation’s atitiuat bLidget for the fiscal year beginnitig April 1, 2010 and ending March 31 . 2(11 I is artachied as a Schedule to tIns Law. 4. This Law authorizes the expendittires provided for in the annual budget. 5. [Ins [,aw authorizes the expenditure of contingency amounts as necessary within an’ of the categories of expenditures set out In the Schedule, 6. Expenditures of local revenues must be made only iti accordance with the annual budget. 7. Notwithstanding section 6 of this Law, Council may at any time amend the annual budget by’ amending tins Law in accordance with Council procedure and the requiretilents of ihe Act, 8. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment La”’ and the Taxation Lacc’. 1
9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 10. This I .aw 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 form part of and is all 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. TIllS LAW IS HEREBY DULY ENACTED by Council on the 27th day of May 2010, at Chilliwack, in tile Province of British Columbia. A iorum of Council consists of two (2) members of Council. Dad j. Jimmie Coti1?IIor Sten Jimmie (‘ounc ii br A I len J imnie 2
SCHEDULE 1 ANNUAL BUDGET REVENUES Local revenues for current fiscal year Surplus local revenues carried over from previous fiscal years Deficit local revenues carried over from previous fiscal years Reserve hind revenues TOTAL REVENUES EXPENDITURES I. General Government Expenditures a. Tax Administration b. General Administrative c. Tax Appeals d. Legislative 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 $ 84,591.48 $ 0.00 S 0.00 S 0,00 $84,591.48 $ 0.00 $ 0.00 S 0.00 S 0.00 S 12,111.44 $ 12,111.44 S 0.00 S 0.00 $ 5.000,00 5 0.00 $ 0.00 5 0.00 S 0.00 $ 5,000.00 $ 5.000,00 S 0.00 S 10,000.00 $13,928.38 S 0.00 3
d. Community Planning e. Economic Development Program f. Heritage Protection g. Agricultural Development h. Urban Renewal i. Beautification j. I.and Rehabilitation k. Tourism Development I. Tourism Information m. 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. flealth b. Social Programs and Assistance c. Agriculture d. Tourism e. Trade and Industry f. Other Service 9. Taxes Collected for Other Governments a. City ofChilliwack 10. Grants: a. Home owner grant equivalents: b. Other grants: $ 0.00 S 0.00 S 0.00 S 0.00 S 0.00 S 0.00 $ 0.00 S 0.00 S 0.00 S 0.00 $ 6,055.72 $ 6,055.72 5 7.2 14.00 S 0.00 5 0.00 S 0.00 S 0.00 S 0.00 S 0.00 5 0.00 5 0.00 $ 0.00 S 0.00 S 0.00 S 0.00 $ 0.00 $ 0.00 S 0.00 S 0.00 $ 0.00 4
11. Contingency Amounts: 12. Payments into reserve funds TOTAL EXPENDITURES BALANCE Squiala First Nation has the following service agreements with third-prty service providers, and the amounts indicated are the amounts payable by the Squiala First Nation under each agreement during the budget period: City of Chilliwack $ 2.11478 $ 84,591.48 S 0.00 $36334.32 5
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