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 Tk'emlups te Secwepemc in the Province of British Columbia, Tk'emlups te Secwepemc Annual Expenditure Law, 2021
Dated at Kamloops, British Columbia this 11th day of June, 2021.
On behalf of the First Nations Tax Commission David Paul - Deputy Chief Commissioner First Nations Tax Commission
TK'EMLUPS TE SECWEPEMC FIRST 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(1)(a.1) 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 .1 of the Act;
NOW THEREFORE the Council of the Tk'emlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tk'emlups te Secwepemc 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 Kam/oops Indian Band Property Assessment Law, 2008; "Council" has the meaning given to that term in the Act; "First Nation" means the Tk'emlups te Secwepemc, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5(1 )(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 the 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 Kam/oops Indian Band 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 the 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 25 th day of May, 2021, at a meeting held by videoconference.
A quorum of Council consists of four (4) members of Council.
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Councillor Marie Baptiste
SCHEDULE A - SUMMARY ANNUAL BUDGET
PARTl:REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $8,064,336 i. KIB $4,004,315 ii. Paul Lake $ 198,869 iii. Sun Rivers $3,861,152 b. Payments received in lieu of taxes $ 200,645 c. Property Transfer Tax Revenues $ 796,969 d. Miscellaneous (penalties, interest, fees) $ 138,256 TOTAL REVENUES $9,200,206 PART 2: EXPENDITURES 1. Schedule B - District 1 (KIB General) $5,113,615 2. Schedule C - District 2 (Paul Lake) $ 200,750 3. Schedule D- District 3 (Sun Rivers) $3,885,841 TOTAL EXPENDITURES $9,200,206 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. 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 following are the 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. City ofKamloops-Fire Protection Agreement b. City of Kam loops- Sanitary Sewer Agreement C. City of Kam loops - Transit Agreement d. City ofKamloops- Sanitary Sewer (City User Fees) e. Sage Meadows f. South Bend 3
$1,127,805 $ 189,411 $ 70,292 $ 334,534 $ 9,997 $ 7,321
g. Tagish h. Wind Chimes 1. Sun Rivers (Master Development Servicing Agreement) Note: This Budget includes the attached appendices 1. Appendix A - Reserve Fund Balances for Revenues Included in Part I of the Schedule 2. Appendix B - Development Cost Charge Budget and Reserve Fund Balances
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$ 44,155 $ 7,893 $ 984,191
SCHEDULE B - EXPENDITURES DISTRICT 1: KIB GENERAL
1. General Government Expenditures a. Executive and Legislative b. General Administrative C. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification f. Other Regional Planning & Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Garbage Waste Collection and Disposal d. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance a. Education 5
$ 334,302 $ 880,778 $ 56,912 $ 452,064 $ 295,894 $ 100,116 $ 24,129 $ 62,746 $ 100,872 $ 16,157 $ 58,730 $ 25,221 $ 93,885 $ 226,996 $ 40,471 $ 32,629 $ 32,629 $ 17,252 $ 796,969 $ 92,723 $ 230,741 $ 2,032 $ 68,252 $ 70,686 $ 98,578 $ 108,499
8. Grants: a. Over 65 & Handicap or Veterans Grant (ADG) $ 191,681 b. First Nations Grant (HOG) $ 114,380 9. Contingency Amounts $ 54,291 10. Transfer into Reserve Funds a. Capital Infrastructure and Improvement Fund $ 150,000 b. DCC Band Contribution $ 283,000 TOTAL EXPENDITURES $5,113,615 6
SCHEDULE C - EXPENDITURES DISTRICT 2: PAUL LAKE
1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Garbage Waste Collection and Disposal d. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance a. Education 8. Grants: a. Over 65 & Handicap or Veterans Grant (ADG) 7
$ 28,586 $ 1,482 $ 7,253 $ 35,236 $ 26,450 $ 1,083 $ 734 $ 4,527 $ 725 $ 2,635 $ 1,132 $ 2,220 $ 10,186 $ 1,464 $ 1,464 $ 1,464 $ 774 $ 4,161 $ 1,855 $ 91 $ 3,063 $ 3,172 $ 4,424 $ 4,869 $ 25,767
b. First Nations Grant (HOG) 9. Contingency Amount TOTAL EXPENDITURES 8
$ 23,671 $ 2,262 $ 200,750
SCHEDULED - EXPENDITURES DISTRICT 3: SUN RIVERS
1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal d. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance a. Education 8. Grants: a. Over 65 & Handicap or Veterans Grant (ADG) 9
$ 480,476 $ 22,825 $ 638,938 $ 627,192 $ 506,919 $ 14,823 $ 33,946 $ 61,969 $ 9,926 $ 36,080 $ 15,494 $ 320,501 $ 139,451 $ 20,045 $ 20,045 $ 20,045 $ 10,599 $ 56,963 $ 25,390 $ 1,248 $ 41,930 $ 43,425 $ 60,560 $ 66,654 $ 329,940
b. First Nations Grant (HOG) 9. Contingency Amount TOTAL EXPENDITURES
$ 240,568 $ 39,889 $3,885,841
Appendix A Reserve Fund Balances for Revenues Included in Part 1 of the Schedule
1. Development Cost Charge Band Contribution Expense Fund Beginning balance as of April I, 2021 : Transfers out a. to current year revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year 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 March 31, 2022: 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning balance as of April 1, 2021: Transfers out a. to current year revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year 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 March 31, 2022: 11
$2,044,772 $ $ $ $ 283,000 $ $ $ 12,411 $2,340,183 $ 963,738 $ $ $ $ 150,000 $ $ $ 6,216 $1,119,954
Appendix B Development Cost Charge Budget and Reserve Fund Balances
A. Development Cost Charge Current Year Budget Revenues: 1. Development cost charge revenues to be collected in current year: (a) DCC Sewer Facilities (b) DCC Storm water ( c) DCC Transportation ( d) DCC Parks/Recreation (c) DCC Water Total Development Cost Charge Revenues: Expenditures: 1. Development cost charge expenditures in the current year: (a) 2. Transfers into development cost charge reserve funds (a) DCC Sewer (b) DCC Storm water ( c) DCC Transportation ( d) DCC Parks/Recreation (c) DCC Water Total Development Cost Charge Expenditures: Balance: B. Development Cost Charge Reserve Fund Balances 1. Sewer Beginning balance as of April 1, 2021 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: 12
$ 10,624 $ 3,351 $ 224,869 $ 1,710 $ 124,068 $ 364,622 $ 0 $ 10,624 $ 3,351 $ 224,869 $ 1,710 $ 124,068 $ 364,622 $ 0 $ 104,127 $ $ $ $ 10,624 $ $
Interest earned in current year: Ending balance as of March 31, 2022: 2. Stormwater Beginning balance as of April 1, 2021 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March31, 2022: 3. Transportation Beginning balance as of April 1, 2021 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2022: 4. Parks/Recreation Beginning balance as of April l, 2021 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2022: 5. Water
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$ 57 $ 114,808 $ 42,399 $ $ $ $ 3,351 $ $ $ 58 $ 45,808 $1,240,371 $ $ $ $ 224,869 $ $ $ 3,494 $1,468,734 $ 18,629 $ $ $ $ 1,710 $ $ $ 28 $ 20,367
Beginning balance as of April 1, 2021 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2022: 14
$2,438,564 $ $ $ $ 124,068 $ $ $ 634 $2,563,266