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 Songhees Nation in the Province of British Columbia, Songhees Nation Annual Expenditure Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission C.T. (Ma ny) ules - Chief Commissioner irst Nations Tax Commission
SONGHEES 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 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(l)(a.l) 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 of the First Nation wishes to establish an annual budget for the expenditure ofrevenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13. I of the Act;
NOW THEREFORE the Council of the Songhees Nation duly enacts as follows: 1. This Law may be cited as the Songhees 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 Songhees First Nation Property Assessment Law, 2008; "Council" has the meaning given to that term in the Act; "First Nation" means the Songhees Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5(l)(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 ofa tax imposed by a law made under paragraph 5(l)(a) of the Act;
"property taxation law" means a law enacted by the First Nation under paragraph 5( I )(a) of the Act; and "Taxation Law" means the Songhees First Nation Property Taxation Law, 2008. 3. The First Nation's annual budget for the budget year beginning April 1, 2021, and ending March 31, 2022, 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. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
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, 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. 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 Council on the 12th day of May, 2021, at Victoria, in the Province of BC.
A quorum of Council consists of Four (4) members of Council.
Chief Ron Sam ~~-Councillor Karen Tunkara Councillor Jackie Albany -~~ /) all Councillor Don Albany Councillor N. Garry Sam 2
SCHEDULE ANNUAL BUDGET
Songhees PARTl:REVENUES I .. Property tax revenues to be collected in budget year: Property Tax Payment in Lieu of Taxes PWGSC 2. Other Revenue BC HOG Benefits Permits and Fees Pet Licensing Total Revenues:
$1,257,285.13 $40,000.00 $1,700.00 $1,000.00 $1,000.00 $1,300,985.13 3
PART 2: EXPENDITURES I. General Government Expenditures Administrative BC Assessment Board of Review Governance 2. Protection Services Bylaw Enforcement Emergency Measures Emergency Preparedness Fire Protection 3. Transportation Road Repairs/ Groundskeeping 4. Recreation and Cultural Services Community Events 5. Environment Health Services Annual refuse collection and disposal CRD Sewer and Water 6. Other Services CRD Regional District Hospital 7. Grants Additional Grants Homeowner Grants 8. Contingency Amounts Contingency Amounts 9. Transfers into reserve funds Capital Projects Reserve Fund Total Expenditures:
$204,410 $11,290 $5,000.00 $150,000.00 $25,000.00 $34,000.00 $30,000.00 $170,000.00 $85,000.00 $21,000.00 $25,000.00 $53,000.00 $37,285.00 $230,000.00 $95,000.00 $25,000.00 $100,000.00 $1,300,985.13 4
PART 3: ACCUMULATED SURPLUS/DEFICIT I. Accumulated Surplus - Local revenues carried forward from the previous budget year $0 2. Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year $0 BALANCE $0 Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. BC Assessment Authority b. Capital Regional District- Comprehensive Agreement c. View Royal Fire Department, Fire Protection & Emergency Services Note: This Budget includes the attached Appendix
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$ 11,290 $37,285 $ 170,000
Appendix Reserve Fund Balances 1. Income Stabilization Fund Beginning balance as of April 1, 2021 : Interest earned in current year: Ending balance as of March 31, 2022: 2. Capital Reserve Fund Beginning balance as of April 1, 2021 : Transfers In a. From local revenue account Interest earned in current year: Ending balance as of March 31, 2022:
$503,880 $ 10,078 $513,958 $ 1,507,666 $100,000 $32,153 $1,639,819 6