____ 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 Popkum First Nation in the Province of British Columbia, Popkum 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 C.T. (Manny)Juied— Chief Commissioner First Nations Tax Commission
POPKUM FIRST NATION ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the Firs! Nat ions Fiscal and Statistical Management Act, the council of a first nation may 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 Popkum First Nation has enacted the Popkuin First Nation Property Assessment By-law, and the Popkum First Nation Properly Taxation By-lan’. which by-laws have been deemed to be property taxation laws made under the First Nations Fiscal and Statistical Alanagement 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, make a law establishing a budget for the expenditure of revenues raised under its property taxation laws; NOW THEREFORE the Council of the Popkum First Nation duly enacts as follows: 1. This Law may be cited as the Popkuzn First Nation Annual Expenditure Law, 2011. 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 the budget period; “Assessment Law” means the Popkuin First Nation Property Assessment By-law; “Council” has the meaning given to that term in the Act: “First Nation” means the Popkum First 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 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 “Taxation Law” means the Popkum First Nation Property Taxation By-law. 3. The First Nation’s annual budget for the fiscal year beginning April 1, 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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 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 time amend the annual budget by amending this Law in accordance with Council procedure and the rcquirements of the Act. 8. Except where otherwise defined, words and 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 cxpressed in the present tense, the provision applies to the circumstances as they arise. tO. 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. The Schedule attached to this Law forms part of and is an 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. THIS LAW IS HEREBY DULY ENACTED by Council on the /7ay of May, 2011. at 6½4/f,)’t-/, in the Province of British Columbia. A quorum of Council consists of one (I) member of Council.
SCHEDULE ANNUAL BUDGET REVENUES 1. Local revenues for current fiscal year: a. Property Tax $27,333.25 2. Accumulated Surplus - Local revenues carried over from the previous fiscaL year $ 0 TOTAL REVENUES $25,000 EXPENDITURES 1. General Government Expenditures a. Executive and Legislative $1 1.250.0O b. General Administrative SI 1,250.00 c. Other General Government 2. Contingency Amounts $ 4.833.25 TOTAL EXPENDITURES $27,333.25 BALANCE SO The Popkum First Nation has no service agreements.
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