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 Opaskwayak Cree Nation in the Province of Manitoba, Opaskwayak Cree Nation Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 8th day of April, 2021.
On behalf of the First Nations Tax Commission ) J es - Chief Commissioner · t Nations Tax Commission
OPASKWAYAK CREE NATION ANNUAL TAX RATES LAW, 2021
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 Onekanew mena Onuschekewuk (Chief and 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 Onekanew mena Onuschekewuk (Chief and Council) of the Opaskwayak Cree Nation duly enacts as follows:
1. This Law may be cited as the Opaskwayak Cree Nation Annual Tax Rates Law, 2021. 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 Opaskwayak Cree Nation Property Assessment Law, 2019; "First Nation" means the Opaskwayak Cree Nation, being a band named in the schedule to the Act; "Onekanew mena Onuschekewuk (Chief and Council), has the same meaning as "council" in the Act; "Property 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 Opaskwayak Cree Nation Property Taxation Law, 2019. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 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. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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 part of and is an integral part of this Law. 9. 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 Onekanew mena Onuschekewuk (Chief and Council) on the ~ day of /Y/111'< cf( , 20.J/ , at cJ/7/ls,'<AJlll/ltK , in the Province of /YJIIJJI~ . , A quorum of Onekanew mena Onuschekewuk consists of five (5) members of Onekanew mena Onuschekewuk.
Christian Sinclair, Onekanew /£5 ~ Mike Bignel~ nuschekew Sidney Ballantyne, Onuschekew ~ l J& QA.± C!<Z•r.Lvt< e( k;r-s~ Rick Constant, Onuschekew Clarence Constant, Onuschekew 2
SCHEDULE OPASKWAYAK CREE NATION TAX RATES
Residential 1 - Class 10 Residential 2 - Class 20 Residential 3: Condominiums and Cooperatives-Class 80 Farm Property - Class 30 Pipeline Property - Class 51 Railway Property - Class 52 Institutional Property - Class 40 Designated Recreational Property - Class 70 Other Property - Class 60 3
28.450 mills on 45% of assessment value 28.450 mills on 45% of assessment value 28.450 mills on 45% of assessment value 30.975 mills on 26% of assessment value 30.975 mills on 50% of assessment value 30.975 mills on 25% of assessment value 30.975 mills on 65% of assessment value 30.572 mills on 10% of assessment value 30.975 mills on 65% of assessment value