Part II - Enacted First Nations Legislation

Decision Information

Decision Content

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 Chippewas of Kettle and Stony Point First Nation in the Province of Ontario, Anishinaabeg of Kettle & Stony Point First Nation Annual Tax Rates Law, 2020 Dated at Kamloops, British Columbia this 22nd day of October, 2020. On behalf of the First Nations Tax Commission nn ) Jules - Chief Commissioner First Nations Tax Commission
frhip/Jt»Pa:r ".f ~ cSt' OfJ!dnp ~nt c:first c:!Katitm 6247 Indian Lane Kettle & Stony Point FN, Ontario, Canada NON 1J1 . ANISHINAABEG OF KETTLE & STONY POINT 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 vahle·o f each class of lands and interests or rights; . . NOW THEREFORE the Council of the Anishinaabeg of Kettle & Stony Point First Nation duly enacts as follows: 1. This Law may be cited as the Anishinaabeg ofK ettle & Stony Point 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 Anishinaabeg of Kettle & Stony Point First Nation Property Assessment Law, 2015; as amended by the Anishinaabeg of Kettle and Stony Point First Nation Property Assessment Law Amending Law, 2016; "First Nation" means the Anishinaabeg of Kettle & Stony Point First Nation, (also known as the Chippewas of Kettle & Stony Point 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 S(l)(a) of the Act; - - "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Anishinaabeg of Kettle & Stony Point First Nation Property Taxation Law, 2015; as amended by the Anishinaabeg of Kettle & Stony Point First Nation Property Taxation Law Amending Law, 2016; 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. Ph: 519-786-2125 Toll Free: 1-877-787-5213 Fax: 519-786-2108 http://www.kettlepoint._?~~-
Kettle & Stony Point FN, Ontario, Canada 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 05 day of October, 2020, at Kettle & --Stony Point First Nation, in the Province of Ontario. A quorum of Council consists of five (5) members of Council. Councillor Pete Cloud Sr. Councillor Elizabeth J. Cloud Councillor Vince George Councillor Lincoln Jackson Ph: 519-786-2125 Toll Free: 1-877-787-5213 6247 Indian Lane NON 1J1 ~~ ~r::::: Councillor Marshall E. George Councillor Elizabeth Stevens Councillor Jane Manning Fax: 519-786-2108 http://www.kettlepoint.org
6'hippmrl£ ef ~le cSt' OfJbmp ~Ill c:first c!Katitm Kettle & Stony Point FN, Ontario, Canada SCHEDULE TAX RATES Property Classification Residential Commercial Ph: 519-786-2125 Toll Free: 1-877-787-5213 6247 Indian Lane NON 1J1 Tax Rates (Rate per $100 of Assessed Value) 1.26512 2.973593 Fax: 519-786-2108 http://www.kettlepoint.org
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