First Nations Tax Commission Commission de Ia 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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Expenditure Law, 2020 Dated at Kamloops, British Columbia this 17th day of June, 2020. On behalf of the First Nations Tax Commission C.T. (Manny -Chief Commissioner First Nations Tax Commission
Skwxwu7mesh Uxwumixw Nexwsxwnfwntm ta Oxwumixw - - Council Squamish Nation CERTIFICATION I hereby certify that this document is a complete version of the Squamish Nation Annual Expenditure La~ 2020 enacted by the Council on May 28, 2020 and consisting of 7 pages. Certified this 28 day of May, 2020, by: C;b6f6--Kristen Rivers Tiyaltelut Co-chair, Squamish Nation Council Page 1 of 1
SQUAMISH NATION ANNUAL EXPENDITURE 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 authorizing the expenditure of local revenues; B. The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10 (2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5(1)(a.1) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and D. The Council of the First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act; NOW THEREFORE the Council of the Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Expenditure 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; "annual budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13.1 of the Act; "Assessment Law" means the Squamish Real Property Assessment Law; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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 as required by subsection 10 (2) of the Act; "local revenues" means money raised by the First Nation under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1 )(a) of the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Squamish Real Property Taxation Law. 3. The First Nation's annual budget for the budget year beginning January 1, 2020, and ending December 31, 2020, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. 4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 of the Act. 5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law. 6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act. 7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
9. 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. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 11. 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. 12.(1) The Schedule attached to this Law, including any Appendices, forms part of and is an integral part of this Law. (2) A reference to the Schedule is a reference to the Schedule to this Law. 13. 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 the Council at a duly called and conducted Council meeting conducted by videoconference on the 28 day of May, 2020, at which the required quorum of eight (8) members of Council was present throughout. SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD AQUORUMOF MEETING HELD AT: NORTH VANCOUVER B. C. SQUAMISH DATED: May 28,2020 NATION COUNCIL CONSISTS OF MOVED BY: carla George SECONDED BY Chris Lewis .1! COUNCILLORS 0---Ch--- tJ~ Alroy Baker Orene Askew K'etximtn ~ ~ Deborah Baker Richard E. Baker Chief Ian Campbell K'ana Kasal us Xalek/Sekvu Siyam ([~ C?--i)_~J:-:'\ .. i l J l..t: i~ 0 ~·w..}f-.,t-"'·-,Yf :/ Brandon Darbyshire-Joseph -Carla George Joshua Joseph 15atxelacha Kwitelut/Kwelaw'ikw Skwetsi7meltxw C;' ···" / ./ .. / . . , ' ~ " ' ,.:"'i..-~........ - #--Z__ 0,_-, r--Christopher Lewis Deanna Lewis Jacob E. Lewis III Syeta~n ~al~alilh Xayil ·c . : . . - . ~ .. ; . · . ' & "-_ -. : : 5 .. -,.-7 : -:: . ; ~ :.-- :A/ J··/) . ?{.IL 'f>YlJ..-{K.. !.<-·<.' - ~ #. Dustin Rivers Kristen Rivers Joyce Williams Sxwchalten iy ~elsflem Tiyaltelut ~bz (J}tW~ ~ Wilson Williams Marcus Wooden Sxwfxwtn Klakwagilagime 2
SCHEDULE ANNUAL 2020 BUDGET PART 1: REVENUES Local revenues to be collected in budget year: Property Tax Revenue Squarnish Nation Own Source Revenue Contribution TOTAL REVENUES PART 2: EXPENDITURES General Government Expenditures Executive and Legislature General Administrative Other General Government Protection Services Other Protective Services Transportation Roads and Streets Recreation and Culture Services Recreation Culture Heritage Protection Other Recreation and Culture Community Development Housing Planning and Zoning Community Planning Environment Health Services Other environmental services Fiscal Services Other Fiscal Services Other Services Education Other Service - Purchased Local gov't services Taxes Collected for Other Governments 3 8,185,002 7,818,224 16,003,226 802,832 1,481,701 2,943,528 TOTAL 5,228,061 306,546 TOTAL 306,546 484,548 TOTAL 484,548 1,143,703 492,600 117,490 267,205 TOTAL 2,020,998 464,350 222,439 TOTAL 686,789 2,018,124 TOTAL 2,018,124 285,276 TOTAL 285,276 253,494 4,128,775 TOTAL 4,382,269
Grants Home Owners Grant equivalents 46,200 TOTAL 46,200 Contingency Amounts 544,416 Transfers into reserve funds Repayment of moneys borrowed from reserve funds TOTAL EXPENDITURES 16,003,226 PART 3: ACCUMULATED SURPLUS/DEFICIT Accumulated Surplus -Local revenues carried forward from the previous budget year Accumulated Deficit - Local revenues expenditures carried forward from the previous budget year BALANCE Note: The First Nation has the following service agreements with third-party service providers, the District of West Vancouver, the District ofNorth Vancouver, the City ofNorth Vancouver. They provide services (ie. Fire, Water, Sewer) to on reserve rate payers that are comparable to services provided to rate payers off reserve in each respective jurisdiction. Homeowners grants are comparable to those offered off reserve. 4
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