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
Stoney Nation in the Province of Alberta,
Stoney 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. (Manny Jul s - Chief Commissioner Fir ations Tax Commission
STONEY NATION COUNCIL RESOLUTION THE COUNCIL OF THE STONEY TRIBE TERRITORY PLACE DATE
Chronological No: 2021-029 File Reference
TREATY NUMBER SEVEN SOUTHERN ALBERTA MORLEY, ALBERTA 20 DAY
September MONTH
AD
2021 YEAR
WHEREAS the Stoney Tribal Council is empowered to act for and on behalf of the people of the Bearspaw, Chiniki and Wesley Bands; and WHEREAS the Stoney Tribal Council has circulated virtually for approval iR ei1:1eF1:1m at a Elt:11'/ GBRYeReEI FReetiRg on the _2&_ day of_September_ __. 2021; and STONEY 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 BE IT RESOLVED THAT: the Council of the Stoney Nation duly enacts as follows: 1. This Law may be cited as the Stoney 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 Stoney Property Tax By-law; "First Nation" means the Stoney 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 Stoney Property Tax By-law. 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.
BCR 2021-029 Stoney Annual Tax Rates Law Page 1of2
STONEY NATION COUNCIL RESOLUTION THE COUNCIL OF THE STONEY TRIBE TERRITORY PLACE DATE
Chronological No: 2021-029 File Reference
TREATY NUMBER SEVEN SOUTHERN ALBERTA MORLEY, ALBERTA 20 DAY
THERFORE BE IT RESOLVED THAT: THIS LAW IS HEREBY DULY ENACTED by Council on the 6 day of October, 2021, at Calgary, in the Province of Alberta. QUORUM: Nine {9}
Councilor Rex Daniels
Councilor Rod Hunter
Co ncllor Shan Crawler
11. Fund Code
I Recommended
2. Computet Balances. 3. Expenditures 4. Authority 5. Source of Funds
A: Clpilal s
SCHEDULE TAX RATES
PROPERTY CLASS Class 2 - Non-Rasid1111tial Class 4 - Machinery and Equipm1111t
RATE PER $1,000 of Assessed Value 15.2805 8.9479
September MONTH
Date
B: Rtvenue $
AD 2021 YEAR
$ Approved
j
Dale
Capital j Revenue
... I
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