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 Squiala First Nation in the Province of British Columbia, Squia/a First Nation Annual Expenditure Law, 2020 Dated at Kamloops, British Columbia this 16th day of July, 2020. C.T. (Manny les- Chief Commissioner First Nations Tax Commission
SQUIALA FIRST 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 ta-xation 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) ofthe First Nations Fiscal Management Act requires a first nation that has made a property ta-xation law or a law under paragraph 5( I )(a. I) 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 oft he First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current ta-xation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act; NOW THEREFORE the Council of the Squiala First Nation duly enacts as follows : 1. lbjs Law may be cited as the Squiala First 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 oft hose local revenues dunng a budget year, and setting out expenditures made in accordance with section 13. 1 of the Act; ' ·Assessment Law" means the Squiala First Nation Property Assessment By-Law, 2005; '·Council" has the meaning given to that term in the Act; "First Nation" means the Squiala First 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) ofthe 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 ta-x imposed by a law made under paragraph 5(l)(a) of the Act; "property ta-xation law" means a law enacted by the First Nation under paragraph 5( 1) (a) of the Act; and "Taxation Law" means the Squiala First Nation Property Taxation By-Law, 2005. 3. The First Nation's annual budget for the budget year beginning _April 1, 2020, and ending _March 31 , 2021 , 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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 8. Except where othervvise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law· and the Ta-xation Law. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 10. 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. 11.( 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. 12. This Law comes into force and effect on the day after it is approved by the First Nations Ta-x Commission. ./I.. THIS LAW IS HEREBY DULY ENACTED by Copn<jl op the /-:; day of "3 vl't.. , 2Q.Z.o , at .S ., : in the Province of (S, ; +; ~~ C~.,6:~ Councillor Allen Jimmie Councillor Alvin Jimmie
SCHEDULE ANNUAL BUDGET PART1:REVENUES 1. Local revenues for current fiscal year: a. Property Tax TOTAL REVENUES: PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative 2. Protection Services a. Policing b. Firefighting c. Regulatory Measures 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Community Development a. Education b. Community Planning $1,172,206.78 1,172,206.78 $70,000.00 $64,746.00 $86,133.75 $86,133.75 $86,133.75 $80,000.00 $30,000.00 $7,188.00 $19,381.76 $152,122.72 $30,000.00 $32,941.00 $26,736.27
c. Economic Development Program d. Land Rehabilitation and Beautification e. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal d. Recycling 7. Fiscal Services 8. Other Services a. Health b. Social Programs and Assistance 9. Contingency Amounts a. Contingency Amounts TOTAL EXPENDITURES: PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year BALANCE Note: The following are the service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: a. City of Chilliwack $20,000.00 $10,000.00 $34,435.35 $60,000.00 $35,000.00 $17,351.59 $25,000.00 $76,700.38 $100,957.46 $21,245.00 $1,172,206.78 $0.00 $0.00 $840,616.94
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