44rrbk 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 TsIeiI-Waututh Nation in the Province of British Columbia, TsleiI-Waututh Nation Annual Expenditure Law, 2011 Dated at Osoyoos, British Columbia this 14th day of June, 2011. On behalf of the First Nations Tax Commission C.T. (Manr4y)J6Ies — Chief Commissioner a First Nations Tax Commission I7,1
TSLEIL-WAUTUTI-I NATION ANNUAL EXPENDITURE LAW’, 2011 WHEREAS: A. Pursuant to section 5 of the Fi,’v Venous Fiscal and Sin ristical ifanagcin.’tit ,-lct. the council of a first nation niav make laws respecting taxation br local purposes of reserve lands. interests in reserve lands or rights to occupy, possess or use reser\e lands, including laws authorizing the expenditure of local revenues: 13. The Council of the Tsleil—W’aututh Nation has enacted Tv/ti?— F Ti,nntl, Auiw, .-Iss’ssnit’ut Lan. 20/0 and Tvleil— TFt,unnh Aiiio,s Taxation 1_au’. 2010, respecting taxation lbr local purposes on reserve: and C. Section I 0 ob’ t lie Fit :vt Vu thins Fiscal at uI Sia tism al .1 Ianagcm et it Act req unes a Ii rst nat on thai has made a property taxat on law to, at least once each ‘ear make a law establishing a budget Fur the expenditure of revenues raised under its properly taxation laws: NOW il-IEREFORE the Council of the TsIeil—Waututh Nation duly enacts as follows: 1. This Law may be cited as the 7:vl’il— TJ’autial, V1aiion .1 tititial E.vpcndina’c’ Lan, 20??. 2. In this Law: “Act’’ means the Fii:si iVu,ioi;s Fiscal 1nit, Statistical Alatiagement .lct. S.C. 2005. cO. and the regulations niade under that Act: “anli na I 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 Lyle/I— 1J,utiith Nation Projuertt’ .1ssessment Lan, 20? 0: “Councif’ has the meaning given to thai term ill the Act: ..l:irst Nation’’ means the Tsleil—Waututh 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: “property tax-Iti(l 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 tinder a property taxation law: and ‘‘Taxation Law” means the Tl’i?— liannith Nation Propt’tw taxation Lan. 201(1. 3. The First Nation’s annual budget Fur the year beginning January 01, 2011 and ending December 31. 2011 is attached as a Schedule to tIns Law’. 4. Ihis law authorizes the expenditures provided Ibr in the annual budget. 5. The grant amounts set out in the annual budget are hereb‘approved as expenditures iti accordance with the laxation Law 6. Those amounts asare indicated in the annual budget must he credited to the TWN Capital Reserve Fund. 7. This Law authorizes the expenditure from the TWN Capital Reserve Fund as indicated in the annual budget. Fir the purposes of commttnitv inprovements. 8. This Law authorizes the expenditure of contingenc‘amounts as necessary within an\ of the categories of expenditures set out in the Schedule.
9. Expenditures of local revenues musi he made only in accordance with the annual budget. to. Notwiihstanding section 9 of this Law. Council ma at any time amend the annual budget by amending ibis Law in accordance with Council procedure and the requiremenis of the Act. II. Excepi where oilierwise defined. vords and expressions used in this Law have the meanings uiven io them in ike Assessment Law and the Taxation Law. 12. Where a provision in ibis Law is expressed in ihe present teiise. the provision applies to the circumstances as they arise. 13. This Law must be construed as being remedial and musi he given such thir. large and liberal construction and itiierpreiation as best ensures the aitainment of us ohjecimves. 14. The Schedule atiached to ibis I_av forms part of and is an integral part of this Law. 15. This 1_aw comes into force and effeci on the later of Ma 2X. 2011 and the day aftcr it is approved by the First Nations Tax Commission. TIllS LA\V IS HEREBY DULY ENACTED by Council on the t)tttm day oF June. 2011. at North Vancouver. in the Province of British Columbia. A quorum of Council consists of three (3) niemnbers of Council. 49 4efJs&orge Couneillor Maureen Thomas oLinci thor Carleen Thomas C ouncmltor 1_mana Martin Council lo9enni fër Ihomas
3 SCHEDULE A TWN Taxation Authority General Government Expenditures Executive and Legislative General Administrative Other General Government Protection Services Policing Firetighting Regulatory Measures Other Protective Services Transportation Roads and Streets Snow and Ice Removal Parking Public Transit Other Transportation Recreation and Cultural Services Recreation Culture Other Recreation and Culture Community Development Educatiort Housing Ptanning and Zoning Community Planning Economic Development Program Heritage Protection Agricultural Development Urban Renewal Beautilication Land Rehabilitation Tourism Other Regional Planning and Development PublicWorks Environment Health Services Water Purilication and Supply Sewage Collection and Disposal Garbage Waste Collection and Disposal Other Environmental Services Fiscal Services Interesl Payments to the First Nations Finance Authority Debt Paynients 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 - ANNUAL BUDGET 530.00000 $125000.00 $20000.00 $000 $7,500.00 520,00000 Si 5,000.00 $17,500.00 Si 5,000.00 50.00 $0.00 $20,000.00 $75,000.00 $50,000.00 $25,000.00 $150,000.00 $50,000.00 $20,000.00 $20,000.00 $50,000.00 $50,000.00 $30,000.00 $20,000.00 $40,000.00 $20,000.00 $25,000.00 520,350.91 $125,000.00 $15,000.00 $0.00 $15,000.00 $20,000.00 50.00 50.00 $0.00 50.00 $0.00 $0.00 50.00
4 Other Services Health $20,000.00 Social Programs and Assistance 525.00000 Trade and Industry $0.00 Other Service 50.00 DNV MTSA $749,215.08 Taxes Collected for Olher Governments Taxes Cottected for Olher Governments $0.00 Grants Other grants A 50.00 Other grants B $0.00 Other grants C $0.00 Transfers into reserve funds Reserve fund A - TWN Capital Reserve Fund $25,000.00 Reserve fund B $0.00 Reserve fund C $0.00 Sub-Total Budget $1,909,565.99 Accumulated Contingency $30,000.00 Reserve Fund A $205,000.00 HOG/ADO $325,020.00 Special Tax Expense $0.00 Total Budget $2,264,585.99 Property Tax $1,567,212.23 Revenue Other Revenue $677,373.76 w/s/r Special Tax $0.00 Revenue Total Revenue $2,264,585.99 Balance $0.00
) Appendix A Reserve Fund Balances 1. TWN Capital Reserve Fund Beginnine balance as of January I. 2011: IransIrs out to local revenue account: ii. to TWN Capital Reserve Fund : Moneys borrowed Transfers in i. from local revenue account: ii. from reserve flint]: Moneys repaid Ending balancc as of December 3 I, 2011: S I S0000Ot) $ $ S S 25,000.00 S S S 205,000.00
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