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 Cowichan Tribes First Nation in the Province of British Columbia, Cowichan Tribes First Nation Annual Tax Rates Law, 2020 Dated at Kamloops, British Columbia this 28th day of May, 2020. On behalf of the First Nations Tax Commission Jules - Chief Commissioner First Nations Tax Commission
COWICHAN TRIBES FIRST NATION ANNUAL TAX RATES LAW, 2020 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 and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights; 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 and interests or rights; NOW THEREFORE the Council of the Cowichan Tribes First Nation duly enacts as follows: 1. This Law may be cited as the Cowichan Tribes First Nation Annual Tax 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 Cowichan Tribes First Nation Property Assessment Law, 2019; "First Nation" means the Cowichan Tribes 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" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Cowichan Tribes First Nation Property Taxation Law, 2019. 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 13 Allen by Rd, Duncan, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. Chief William Seymour Councillor Stephanie Atleo o~~. Counci[ , Craig George Councillor Stuart Pagaduan Councillor Calvin Swastus Sr. Councillor Dora Wilson 2 th day of May, 2020, at 5760 Councillor Francine Alphonse ~ u~ooChMlie ~ -4 _,, d., I Councillor Cindy Daniels ~ ~ Councillor i'fo ward George Councillor Calvin A. Swastus Jr. Councillor Debra Toporowski
SCHEDULE TAX RATES PROPERTY CLASS Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other 3 RATE PER $1000 OF ASSESSES VALUE 45.3750 15.3830 20.1160 23.4340
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