First Nations Tax Commission Commission de la fiscalite des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Bigstone Cree First Nation in the Province of Alberta, Bigstone Cree First Nation Annual Rates Law, 2020 Dated at Kamloops, British Columbia this 28th day of May, 2020. On behalf of the First Nations Tax Commission C.T. (Man Jules - Chief Commissioner First Nations Tax Commission
CR ~.611.iii,l,llfil-::! File Reference No. -eP c:o ,~-'J ~ ~t 'ffi- l BIGSTONE COUNCIL RESOLUTION Date of duly convened meeting Day: /t9,_ Month: 0 5 Year: 2020 Province: Alberta DO HEREBY RESOLVE: WHEREAS, the Chief and Council of Bigstone Cree Nation met at a duly convened meeting on the above date and; WHEREAS, the Chief and Council of Bigstone Cree Nation are empowered to act on behalf of its' Membership and; WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal 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 to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; NOW THEREFORE the Council of the Bigstone Cree First Nation duly enacts as follows: 1. This Law may be cited as the Bigstone Cree First Nation Annual Rates Law, 2020. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005. c. 9, and the regulations made under that Act; "Assessment Law" means the Bigstone Cree First Nation Property Assessment and Taxation By-law; "First Nation" means the Bigstone Cree First Nation, being a band named in the schedule to the Act; "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 Bigstone Cree First Nation Property Assessment and Taxation By-law. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2020 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. 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. 5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. 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. 7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. 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 \ '2- day of J1acl 2020 at Wabasca in the Province of Alberta. A quorum of Council consists of Six ( 6 ) members of Council. CARRIED Quorum: 6 {six) WabascaCouncil: Lawrence Oar Chipewyan Lake Council: Maggie Alook Wabasca Council: Helen Alook Wabasca Council: Felix Schroder Calling Lake Council: Lillian Anderson /' Chief: Silas Y Jnowknee ~f✓&I M alt~ Calling Lake Council: Loretta Gladue Wabasca Council: Ken Alook Wabasca Council: Don Gambler s ~ L+ , Q Pt,. .. '.k· ..... , Chipewyan Lake Coun1 il: Eva Yellowknee Wabasca Council: Robert Cardinal
SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 of Assessed Value Alberta Class 1 - Residential Class 2 - Non-Residential 25.2740 Class 3 - Farmland Class 4 - Machinery and Equipment 21.6200
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