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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission les - Chief Commissioner First Nations Tax Commission
SQUAMISH 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 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 Council of the Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish 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 Squamish Real Property Assessment Law, 2010, "First Nation" means the Squamish Nation, being a band named in the schedule to the Act;
"property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act;
"taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Squamish Real Property Taxation Law, 2010.
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 the Council at a duly called and conducted Council meeting conducted by videoconference on the 20 day of May, 2021, at which the required quorum of eight (8) members of Council was present throughout.
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD A QUORUM OF MEETING HELD AT: NORTH VANCOUVER B. C. SQUAMISH DATED: May 20, 2021 NATION COUNCIL Kristen Rivers CONSISTS OF MOVED BY: Jacob E. Lewis III SECONDED BY ..6 COUNCILLORS 0-~ Alroy Baker Orene Askew K'etximtn c,,"~ ~ Deborah Baker Richard E. Baker Chief Ian Campbell K'ana Kasalus Xalek/Se]syu Siyam ;f. ~ ~p Brandon Darbyshire-Joseph Carla George Joshua Joseph l5a~elacha Kwitelut/Kwelaw'ikw Skwetsi7meltxw v7-Z ~ Christopher Lewis Deanna Lewis Jacob E. Lewis III Syeta~n ~al~alilh Xayil ~ ~~ ~ ?l 1{'/4.:-.. Dustin Rivers Kristen Rivers Joyce Williams Sxwchalten iy ~elsRem 1iyaltelut ff)~(;)~ ~
Wilson Williams Sxwixwtn 2
Marcus Wooden Klakwagilagime
SCHEDULE 2021 PROPERTY TAX RATES
RA TE PER $1 ,000 Assessed Value Property Class Capilano Mission Seymour Stawamus Kitsilano Class 1: Residential 2.93877 3.23984 3.20331 4.22840 2.92250 Class 2: Utilities 27.01428 55.89538 55.89263 54.11680 44.21992 Class 4: Major Industrial 28.17925 33.55220 17.32773 35.43970 39.36168 Class 5: Light Industrial 27.76607 10.61011 11.51220 15.66050 10.24605 Class 6: Business and Other 8.44313 10.48568 9.67599 11.87280 9.96974 Class 8: Recreational Property/Non-Profit Organization 6.28285 4.44056 6.70644 5.45510 4.21332 3