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 Expenditure Law, 2021 Dated at Kamloops, British Columbia this 8th day of April, 2021.
On behalf of the First Nations Tax Commission C.T. (Manny) J les
Chief Commissioner Firs ations Tax Commission
OPASKWAYAK CREE NATION ANNUAL EXPENDITURE 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 authorizing the expenditure of local revenues;
B. The Onekanew mena Onuschekewuk (Chief and 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.I) to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under those laws; and
D. The Onekanew mena Onuschekewuk (Chief and 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.l of the Act;
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 Expenditure 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;
"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 Opaskwayak Cree Nation Property Assessment Law, 2019; "Onekanew mena Onuschekewuk (Chief and Council), has the same meaning as "council" in the Act; "First Nation" means the Opaskwayak Cree Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5( I )(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 Opaskwayak Cree Nation Property Taxation Law, 2019; 3. The First Nation's annual budget for the budget year beginning January 1, 2021, and ending December 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, Onekanew mena Onuschekewuk (Chief and Council) must amend this Law in accordance with Onekanew mena Onuschekewuk (Chief and 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. The Opaskwayak Cree Nation Property Tax Contingency Reserve Fund is hereby established for the purposes of funding unforeseen operating expenditures and stabilizing the temporary impact of cyclical local revenue decreases.
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, includes 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 Onekanew mena Onuschekewuk (Chief and Council) on the ce?b(d ay of /Jl/9RCI/ , 2{b2.t at D/?I-J5K/'JlllfAK , in the Province of /Wl-liltue'.6 ยท
A quorum of Onekanew mena Onuschekewuk consists of five (5) members of Onekanew mena Onuschekewuk.
Onekanew, Christian Sinclair ~ reen Brown, Onuschekew ~illiamJ.Lath~lin, Onuschekew
Mike Bignell, Onuschekew Sidney Ballantyne, Onuschekew {J.<h&4f/4L ~a&/ Clarence Constant, Onuschekew
SCHEDULE OCN ANNUAL LAND TAX BUDGET 2021
PARTl:REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues b. Grant-in-Lieu of taxes c. Penalties d. Other TOTAL REVENUES PART2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative 1. Onuschekewuk (Council) Administration b. General Administrative 1. Salaries 2. Staff Appreciation 3. Benefits 4. Employee Assistance Programs 5. Office Administrative 6. Legal 7. Audit 8. Enforcement C. Other General Government 1. Assessment 2. Appeals 2. Protection Services 4
$372,980.00 $253,261 .00 $ 35,500.00 $ 500.00 $662,241.00 $12,000.00 $ 63,819.00 $ 200.00 $ 11,487.00 $ 60.00 $ 47,295.00 $ 15,000.00 $ 5,000.00 $ 10,000.00 $ 30,000.00 $. 10,000.00
a. Policing b. Firefighting c. Community Services Fund d. Other Protective Services 1. Animal and Pest Control 3. Transportation a. Roads and Streets 4. Environment Health Services a. Recycling 5. Contingency Reserve 6. Contingency TOTAL EXPENDITURES PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year 2. Accumulated Deficit - revenue expenditures carried forward from the previous budget year Balance 5
$100,000.00 $100,000.00 $ 45,000.00 $20,000.00 $175,034.00 $45,000.00 $ 66,224.00 $ 66,224.00 $822,343.00 $160,102.00 0 0
Appendix Reserve Fund Balance
1. Opaskwayak Cree Nation Property Tax Contingency Reserve Fund Name of reserve fund Beginning balance as of January 1, 2021: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of December 31, 2021: 6
$0.00 $0.00 $0.00 $0.00 $66,224.00 $ $ $ 165.00 $66,389.00