Minister of Indian Affairs Ministre des Affaires and Northern Development , . indiennes et du Nord canadien Ottawa, Canada K1A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Fort Severn First Nation, in the Province of Ontario, at a meeting held on the 211 day of July 1995. Fort Severn First Nation Telephone Companies Taxation By-law No. 1995-01 Dated at Ottawa, Ontario this 30th day of November, 1995 .
FORT SEVERN FIRST NATION TELEPHONE COMPANIES TAXATION BY-LAW BY-LAW NO . 1995-01 WHEREAS pursuant to section 83 of the Indian Act, R .S .C . 1985, c . I-5, as amended, a First Nation may, subject to the approval of the Minister of Indian Affairs and Northern Development, make bylaws for taxation for local purposes of land, or interests in land, in the rese rve including the rights to occupy, possess or use land in the reserve ; AND WHEREAS it is the practice in the Province of Ontario for telephone and telegraph companies to pay a tax upon a percentage of the gross receipts within a local jurisdiction ; BE IT THEREFORE RESOLVED, that the Council of Fort Severn First Nation adopt the following bylaw in an express exercise of its rights under section 83 of the Indian Act . SHORT TITLE 1 . This bylaw may be cited as the "Fort Severn First Nation Telephone Companies Taxation Bylaw" . DEFINITION 2 . In this bylaw : "Council of the First Nation" means the Council of Fort Severn First Nation, a council of the band as defined in section 2(1) of the Indian Act, R .S .C . 1985, c . I-5, as amended ; "customer" means a person who uses or purchases any kind of service from a telephone company; "First Nation" means the Fort Severn First Nation, an Indian band as defined in section 2(1) of the Indian Act, R .S .C . 1985, c . I-5, as amended ; "gross receipts" means all regularly recurring revenue arising from telephones and other equipment used by customers on the reserve, or which require access to the reserve for operation, and shall include revenue from long distance calls billed to customers on the reserve ; and there shall be a deduction from "gross receipts" of any amounts related to uncollectible accounts on the reserve or amounts paid to other telephone or utility companies for the use of their equipment or in settlement with other telephone companies for long distance services ; 1 CERTIFIED TR E COPY ba,;N l,~
Fort Severn First Nation By-law No . 1995-01 21 July, 1995 !~lephone Companies Taxation By-law Page 2 "person" includes a corporation, partnership, agent or trustee, their heirs, executors, administrators or legal representatives ; "reserve" means the reserves of the First Nation as defined in section 2(1) of the Indian Act ; "Surveyor of Taxes" means the person appointed by the Council of the First Nation as the Surveyor of Taxes pursuant to this bylaw ; "telephone company" includes a corporation, person or association of persons owning, controlling or operating a telephone system or line on the reserve or providing long distance telephone service through property, other than personal property, located on the reserve . EXEMPTIONS 3 . a . The property or interest of a telephone company wholly owned by the First Nation or any member of the First Nation is exempt from taxation . b . The council of the First Nation may, by resolution, enter into an agreement with any person to exempt that person from taxation pursuant to this bylaw, in whole or in part, where the Council of the First Nation considers such agreement and exemption to be in the best interest of the First Nation . ASSESSMENT AND TAXATION 4 . a . The on-reserve property interests of a telephone company shall be assessed on the basis of the gross receipts of that company from the reserve . b . Every telephone company owning, controlling or operating a telephone system or line on the reserve, shall provide the Surveyor of Taxes with a detailed statement by 1 March of each year, showing the gross receipts of the company from the reserve for the previous year ending on 31 December . c . The on-reserve property interests of a telephone company assessed pursuant to section 4(a) are taxable at the rate of 5$ of the gross receipts of the telephone company in the.previous year . d . Taxes payable under this bylaw are a debt due to Fort Severn First Nation by the telephone company .
Fort Severn First Nation By-law No . 1995-01 21 July, 1995 'elephone Companies Taxation By-law Page 3 e . The gross receipts tax provided for in this bylaw shall be in lieu of a11 other tax that which may be imposed on the telephone company's interest on the reserve . ADMINISTRATION 5 . a . The Council of the First Nation shall by resolution appoint a Surveyor of Taxes . b . The Surveyor of Taxes shall be responsible for the administration and implementation of the provisions of this bylaw . c . The Surveyor of Taxes shall prepare a report to the Council of the First Nation on or before 1 April in each year . The report shall include : i . A summary of the statements made under section 4(b) ; ii . The amount of tax to be levied against each telephone company pursuant to section 4(c) for the current year ; and iii . The recommendations of the Surveyor of Taxes with respect to the administration of this bylaw . d . Upon approval by the Council of the First Nation of the report made pursuant to section 5(c), the Surveyor of Taxes shall forthwith issue a Tax Notice to the telephone companies owning, controlling or operating a telephone system or line on the reserve . e . Taxes are due and payable 21 days after the Tax Notice i s posted . f . In addition to and separate from any penalty or enforcement that may be imposed under this bylaw, interest shall run on all taxes that are due and payable at the rate of 1 .5$ interest per month . 1 TAX COLLECTION 6 . a . If the taxes imposed under this bylaw remain unpaid after 31 December of the year in which they are levied, the Council of the First Nation may bring an action in a court of competent jurisdiction to collect the debt . b . Taxes due and payable are a special lien and encumbrance on the reserve interests of a telephone company .
Fort Severn First Nation By-law No . 1995-01 21 July, 1995 'elephone Companies Taxation By-law Page 4 IMPOSITION PROVISION 7 . a . The Surveyor of Taxes shall notify, forthwith, each telephone company owning, controlling or operating a telephone system or line on the reserve that this bylaw is in effect, by registered mail . b . Every telephone company owning, controlling or operating a telephone system or line on the reserve shall commence tracking gross receipts from the reserve, for the purpose of preparing the report required under section 4(a), 60 days after the notice under section 7(a) is mailed until 31 December of that year . c . For the first year that a tax is imposed under this bylaw, the tax shall be 5% of the gross receipts of each telephone company pursuant to section 7(b) . APPEALS 8 . An appeal, by a telephone company or the Council of the First Nation, of the basis upon which the calculation of a gross receipt was made pursuant to section 4(b), or an appeal of the amount of tax levied pursuant to section 4(c), shall be made by way of action in a court of competent jurisdiction . This bylaw is hereby made at a duly convened meeting of the Council of Fort Severn First Nation this 21" day of July, 1995 . Voting in favour of the bylaw are the following members of the Council : )L' lyA_4ff Chief Joe Crowe ' CounciYlorMoses Kayekaspan, Jr . being a majority of those members of the Council of Fort Severn First Nation present at the aforesaid meeting of the Council . The quorum of the Council is three members . The number of members of the Council present at the meeting was four .
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