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 Kwikwetlem First Nation in the Province of British Columbia, Kwik.wetlem First Nation Annual Tax Rates Law, 2020 Dated at Kamloops, British Columbia this 16th day of July, 2020. C.T. (Manny ules- Chief Commissioner ~ First Nations Tax Commission ~
KWIKWETLEM 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 I 0(1) of the First Nations Fiscal Management Act requires a first nation that has made a pro petty 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 Kwikwetlem First Nation duly enacts as follows: 1. This Law may be cited as the K>vibvetlem First Nation Annual Tax Rates Law, 2020. 2. In this Law: "Act" means the First Nations Fiscal Jvfanagement Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the Kwibvetlem First Nation Property Assessment Lmv, 2017; "First Nation" means the Kwikwetlem First Nation, being a band named in the schedule to the Act; "propetiy taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Kwibvetlem First Nation Property Taxation Law, 2017. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2020 shall be detetmined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1ty in a taxation year is less than one hundred dollars ($1 00), the taxable pro petty shall be taxed at one hundred dollars ($1 00) for the taxation year. 5. 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. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. 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. 8. The Schedule attached to this Law forms pati of and is an integral pati of this Law.
9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 1'Y' THIS LAW IS HEREBY DULY ENACTED by Council on the 1_ day of July 2020, at Coquitlam, in the Province of British Columbia. A quorum of Council consists of Two (2) members of Council. Chief Ed Hall Councillor John Peters 2
SCHEDULE TAX RATES PROPERTY CLASS 1 Residential 2 Utilities 5 Light Industry 6 Business and Other 8 Recreational Property/Non-Profit Organization 9Farm 3 RATE PER $1,000 of assessed Value in: 4.1967 56.0299 10.7413 9.9011 13.7682 32.6096
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