Minister of Indian Affairs Ministre des Affaires and Northern Development indiennes et du Nord canadien CANADA On behalf of the Minister of Indian Affairs and Northern Development, I HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Westbank Indian Band, in the Province of British Columbia, at a meeting held on the 15`h day of July, 1994. WESTBANK INDIAN BAND a TAXATION EXPENDITURE BY-LAW, 1994 Dated at Hull, Quebec this ~d day or~-r-c s-i 1994. Dan E. Goodlea Deputy Minister Ottawa, Canada K1 A OH4
WESTBANK INDIAN BAND TAXATION EXPENDITURE BY-LAW, 1994 WHEREAS: The Westbank Indian Band Taxation Expenditure By-law, 1991 was passed by the Chief and Council of the Westbank Indian Band in the best interest of the members of the Westbank Indian Band and was approved by the Minister, as defined in the following Westbank Indian Band Taxation Expenditure By-law, 1994, as a by-law in accordance with section 83(2) of the Indian Act for the purposes of the expenditure of monies collected by the Westbank Indian Band pursuant to enabling by-laws made in accordance with section 83(1) of the Indian Act; and WHEREAS: It is desirable and in the best interest of the members of the Westbank Indian Band to repeal and revoke the Westbank Indian Band Taxation Expenditure By-law, 1991 and replace it with the following Westbank Indian Band Taxation Expenditure By-law, 1994 . NOW BE IT HEREBY RESOLVED THAT The Westbank Indian Band Taxation Expenditure By-law, 1991 is hereby repealed, revoked and replaced by the Westbank Indian Band Expenditure By-law, 1994, subject to remaining in full force and effect until the date upon which the Westbank Indian Band Taxation Expenditure By-law, 1994 comes into force and effect ; BE IT FURTHER RESOLVED: The following Westbank Indian Band Taxation Expenditure By-law, 1994 is hereby enacted pursuant to section 83(2) of the Indian Act for the purposes of the expenditure of m`bnies collected by the Westbank Indian Band pursuant to enabling by-laws of the Westbank Indian Band made in accordance with section 83(1) of the Indian Act; 1 . SHORT TITLE The Westbank Indian Band Taxation Expenditure By-law may be cited in short form as the "Expenditure By-law". 2. DEFINITIONS In this Expenditure By-law, "Annual Budget" means the budget for a Fiscal Year projecting all revenues and expenditures anticipated to be required for the provision of Local Services on-reserve during that Fiscal Year, as approved by the Band Council. "Band" means the Westbank Indian Band and any successor thereto. "Band Council" means the Chief and Council of the Band as elected by the eligible members of the Band pursuant to the Indian Act. "Band Council Resolution" means a motion means a motion passed and approved by a majority of the councillors of the band . "Fiscal Year" means January 1 of any calendar year to December 31 of the same year . "Indian Act" means the Indian Act, R.S.C . 1985, c. 1-5, and any amendments thereto and regulations authorized thereunder.
"Loeal Services" includes Local Improvements, utility services, capital works and the provision of any other services required on-reserve . "Local Improvernents" includes the following works and any combination of them : (a) opening, widening, straightening, extending, grading, levelling, diverting or paving a road ; (b) constructing a sidewalk, foot crossing, curbing bridge, culvert or embankment forming part of a street or constructing a systein of storm drainage; . (c) making, deepening, enlarging, or lengthening a common sewer or water system; (d) making sewer or water service connections to the road line on land abutting the main ; (e) constructing a conduit for wires or pipes along or under a road; (f) public works services as they apply to the Reserve; (g) reconstructing, replacing or repairing of the above. "Minister" means the Minister of Indian Affairs and Northern Development and any of the Minister's duly authorized delegates. "Provisional Budget" means an interim or preliminary budget projecting revenues and expenditures anticipated to be required for the provision of Local Services on Reserve during all or part of that Fiscal Year but not an Annual Budget . "Reserve" means those lands : a) the legal title to which is vested in Her Majesty, that have been set apart by Her Majesty for the use and benefit of the band, whether they be designated lands or conditionally surrendered lands or otherwise, and b) that are within the boundaries of the Tsinstikeptum Indian Reserves No. 9and No. 10 and any additions to Re&rve subsequent to the enactment of this Expenditure By-law . "Surveyor of Taxes" means the Surveyor of Taxes appointed in accordance with the Westbank Indian Band Taxation By-law in force and effect from time to time . "Taxation Fund" is defined in and established pursuant to the Westbank Indian Band Taxation By-law in force and effect from time to time . 3. Budgets 3 .1 On or before March 1 of each Fiscal Year, the Band Council will by Band Council Resolution direct the preparation of a Provisional Budget by the Band's employee(s) or agent(s) . 3.2 On or before June 30 of each Fiscal Year, the Band Council will prepare the Annual Budget and will by by-law add the Annual Budget as a schedule to this Expenditure By-law. 4. Authorized Expenditures 4.1 All expenditures, including all costs of collections, realization of security, complaints, legal and consultant services, education, training and honorariums from the Taxation Fund will be made in accordance with the Annual Budget and when made are authorized expenditures from the Taxation Fund provided section 2.2 above has been complied with. 4.2 All funds received pursuant to the Westbank Indian Band Taxation By-law will be deposited in the Taxation Fund . 4.3 All monies deposited in the Taxation Fund and any interest earned thereon will be expended solely for the purposes of providing Local Services on Reserve in accordance within the Annual Budget . aration pe 'ture - aw, est an ian a Page No .
S. Extension of Time 5 .1 Provided that there has been substantial compliance with the provisions of this Expenditure By-law, a procedural irregularity, technical failure to carry out a provision of this Expenditure By-law or an insubstantial failure to comply with a requirement of this Expenditure By-law by the Band Council, the Surveyor of Taxes or any other person appointed to carry out the administration or enforcement of this Expenditure By-law does not in itself constitute a failure to comply with this Expenditure By-lpw by such person . 5 .2 The Chief and Council may by Band Council Resolution extend the time by or within which anything is required to be done pursuant to this Expenditure By-law and anything done by or within such extended time is as valid as if it had been done by or within the time otherwise provided for in this Expenditure By-law . 6 . By-law Remedial 6.1 This Expenditure By-law is to be construed as being remedial and is to be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects. 7 . Tense 7.1 Where a provision or Schedule of this Expenditure By-law is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they may from time to time arise without reference to the present, future or past tenses . 8. Head Notes 8.1 Head notes, marginal notes and headings form no part of this Expenditure By-law and are to be construed as being inserted for convenience of reference only . 9. Severance of Sections '' 9.1 A finding by acourt of competentjurisdiction that a section or provision of this Expenditure By-law is void does not affect or bear upon the validity of any other section or provision of this Expenditure By-law or this Expenditure By-law as a whole, same remaining in full force and effect, subject to section 11 .1 below, notwithstanding the severance of such void section or provision. 10 . Use of Forms and Words 10.1 In this Expenditure By-law, i) words signifying the masculine gender include the feminine gender and the neuter gender and, where necessary or the context permits, a person as defined in this Expenditure By-law ; ii) words in the singular include the plural, and words in the plural include the singular ; and iii) where a word or expression is defined, other parts of speech and grammatical forms of the same word or expression have corresponding meanings . 11 . Amendments 11 .1 Any section of this Expenditure By-law may be amended by the Band Council by a by-law passed and approved in accordance with appropriate section or sections of the Indian Act or constitution of the Band as the case may be . aration pe iture - aw, est a Indian Page No . 3
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Westbank Indian Band held at e Westbank Indian Band Administration Office, 300 - 515 Highway 97 South, Kelowna, British Columbia, thisL y of 'TK ,1994. COUNCILLOR COUNCILLOR Comprising the majority of those members of the Band Council ofthe Westbank Indian Band present at the aforesaid meeting of the Band Council, a quorum of the Band Council being three members and the number of members of the Band Council present at the aforesaid meeting of the Band Council being ,3 . N Taxation pe iturc - w, est an Indian Page No. 4
EXPENDITURE BY-LAW BUDGET 1994 REVENUE : B .C . Assessment Roll 1994 Rate Invoice -------------------- --------- ------Class 1 131,791,100 10 .3387 1,443,744 * Class 2 2,105,053 32 .0190 67,402 Class 3 0 27 .0833 0 Class 4 0 30 .7109 0 Class 5 407,000 23 .7987 9,686 Class 6 8,827,800 22 .2044 196,016 Class 7 0 15 .0500 0 Class 8 2,000,200 9.7597 19,521 Class 9 0 8 .0621 0 ------------ ---------145,131,153 1,736,369 Home Owner Grants/Senior Grants/Other 350,000 sub-total 1,386,369 sewer parcel tax 10,350 interest estimate 10,000 '' TOTAL REVENUES : 1,406,719 EXPENSES : 1994 W .I .B . General Portion 145,780 W.I .B . Water System 106,295 C .O .R .D . Service Agreement 159,442 Westside Fire Protection 30,000 Sewer Parcel Tax 10,350 B .C . Assessment Authority 21,402 B.C . Assessment Appeals Board 15,000 Administration : Collection exp 110,000 Consultant 30,000 Professional fees 50,000 General Admin 165,000 Projected : Community Centre Fund 250,000 Allow for doubtful accounts 115,000 Surplus Fund 198,450 TOTAL EXPENDITURES 1,406,719 0 * Calculation of Class 1 increased by $81,195 due to minimum tax payment File : 94EXBLBD
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