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
Muskeg Lake Cree Nation in the Province of Saskatchewan,
Muskeg Lake Cree Nation Annual Tax Rates Law, 2021
Dated at Kamloops, British Columbia this 29th day of October, 2021.
On behalf of the First Nations Tax Commission
C. T. (Mann Ju s - Chief Commissioner F1 Nations Tax Commission
MUSKEG LAKE 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 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 Muskeg Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Muskeg Lake 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 Bylaw No. 1 of the Muskeg Lake Indian Reserve #102A (Land Tax Bylaw); "First Nation" means the Muskeg Lake Cree 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 Bylaw No. 1 of the Muskeg Lake Indian Reserve #102A (Land Tax Bylaw) 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. 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. 5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. 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. 7. The Schedule attached to this Law forms part of and is an integral part of this Law. 8. 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 6th day of October , 2021, at Muskeg Lake Cree Nation, in the Province of Saskatchewan. A quorum of Council consists of four (4 ) members of Council.
Chief Kelly J Wolfe Councillor Carol Lafond
Councillor Cal Arcand ~/ Councillor Curtis Lafond Councillor Tina Arcand
Councillor Terran Keewatin
SCHEDULE TAX RATES
PROPERTY CLASS Saskatchewan Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements Residential Multi-Unit Residential Seasonal Residential Commercial and Industrial Elevators Railway Rights-of-Way and Pipeline
RA TE PER $1000 OF ASSESSED VALUE
18.3876