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
Gitwangak First Nation in the Province of British Columbia,
Gitwangak First Nation Annual Expenditure Law, 2021
Dated at Kamloops, British Columbia this 29th day of October, 2021.
On behalf of the First Nations Tax Commission
- Chief Commissioner ations Tax Commission
.L. 0 -0 .K T .-N· G F _o·· R .,_ ·w -A ~~- _';R .0.
A· u r O'- N· o· ·.M v.
.. ' ·. Gitwangak Band Council P.O. Box 400,.1<.itwanga, B.C~: V0J 2A0 TELEPHONE -2?0~849.;5591 ~· FAX 250-849~5353 GITW i\NGAKFlRS'r NATION· ANNUAL E~ENDITIJRE LAw , 2021 WHEREAS: k Pursmritt to section 5 of the First }f~tions/1sca/Managem~nt Act~ the counci(-~f afirstnaticm may . . · make laws ·respecting taxation for local ·purpos~s of reser:ve lands and ·interests· or rights in reserve· lands, · including laws authorizing the expenditure'of.loc·al re~enues; · . · • .B. :The Council of the FirstNation h.as ~~de,a: p-~<>perty assessmentlaw and .a ~roperty taxation law; . · C. -Subsection 10(2) oft he First NationsFiscal Man9gem~nt Act requires a first nation that has made -a pt~peity taxation law or a law urider paragr~ph _S(l)(aJ) to make, at least· once ·each year, i{ law . est~bHshing ~ budge~forthe expen~liture ofreye11ues:r~ised·underthose·laws; an4 · . _, D.· ·T he Council oft he First Nation wishes to ¢stablish an annual budget for the:expe1;1diture of reveriµes· .; .. rais~d in *e current taxation year,. and .. wishe_s -t~ authorize expea:iditures' 'made in--.accordance wtth -.. · · ·s ection 13.1 of the Act; NpW THEREFORE the Counci_l of the Gitwarigak.Fi~st Nation duly. enacts as follows: · .. _l. This Law may ·be cited as the Gitwangak_Firs!Nation Annual Expenditure Law, '2021. . - . 2. In this Law: "Act" means the First Nations FiscalMa~agemeniAct,· S.C. 2005, c. 9, and the·regulations made under . ~'annual b~dget'' m~ans a budget setting out the p_rojectedl_ocal ~evenues and projected expenditures oft h~se. :· local revenues during a budgetyear~·and settingoutexpenditures made in accordance with section _i3~1 .: · · of the Act; · -'.'Assess~ent Law'.' means th_e Gitwangal_cF,irs!Natim, Pi'oJ?ertyAssessment Law, 2012; "Cou~dl" has the me~ing given to that term in-~~. Act; . "First Nation" means the· Gitwangak First Nation,.being a band named·in the schedule to-the Act; . ~'Law" ·~eans this ~n\lal. expenditure law enacted· l:1Jlder paragraph 5( 1) (b) of -the Act as required. by · - .subsectioQ 10(2) 9fthe·Act; ·"local.revenues" ·mean~ money raised by' the First Nation under a local. reyen_ue_ law and payments made t9 ·· · ·a F~st Nation in lieu of a~ imposed_ by a law niade under paragraph S(l)(a) ofth~ Act; ~'property taxation law" means~ law enacted by the.First Nation under paragraph S(l)(a) of the A~t; and ·, · "Jinc.ation Law'~ means th~ GitwangakFirsi Nation_Propirty_ Taxation Law, 2012.- :3.· The First Nation's 'annual budget_forthe budget year begi~ning April 1, -~021, ~d en4i~g March . . 31, 2022, is attached as a Schedule and the· expenditures provided for in the Schedule ar~ ·a uthorized. _ ·-
' · 4. Expenditures ;o f loc~l reven~e~. must be .• m~de · on,iy .i n accordance with the .a nnual budget or in accordance with section 13 ~ 1 of the Act · -·. , S.· The expenditures mad_e in the current year bef()re this ·L aw is enacted are· included in :the annual · budget and are authorized by thi~ Law. (j. \\There the First Nation wishes_ to authorize.an expenditure not authorized in this Law, or change ~e amount of an expenditure autho.rized,. Council must ame1,1d '_this Law in accord~ce with Council procedure and the requirements of the Act.
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·. THE BIRTH .OF THE GJTWANGAK PEOPLE ' . . . . ,
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Gitwangak Band Council P.O. Box 400, Kitwanga, B.C. V0J 2A0 TELEPHONE 250-849-5591 • FAX 250-849-5353
L 0 0 K I N G F 0 R w A R D T 0
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 14 day of September, 2021 , at Gitwangak, in the Province of British Columbia. A quorum of Council consists of four ( 4) members of Council.
A u T ~ 0 N 0 M y
Deputy Chief Emily Watts
Councillor McKenna Daniels
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Councillor Holly Harris ./4?~ V Councillor Beau Pierre Councillor Malii Williams
Councillor Joe Wells
2 THE BIRTH OF THE GITWANGAK PEOPLE
Gitwangak ,Band Cquncil: ,- . P.O> Box 400: ~itwang~,'B:C. V0J 2A0 -T~LEPHONE-2~0~849-5591 ·•.·FAX 250-849-5353
·. ',: 1.~· .. _.P.rop.erty ·tax:_revenues t~ _be ·colle~ted }n· budg~tyear: · .· . -~ -· '' TOlAL REVENUES'
o ~- ·:.O _K .. l N·· ..- -.· PART2~-EXPENDl'i'URES -,G F' o· __ · ft. w A. R. D .-T.·· 0. . :·3. · tra~spo~ti~n . ·. _ A :u -T d. N 0 ,·i- M y.
-~ '' .' ·. .· ' l. . 'ctenerai Government Exp_enditu~es ·a._·_ Executi~e:and Legislative . - . ~:b:_ /Gerieral Ad~inistrative . ·· c. ·. Other Qeneral G_o:verhment · .. '2~· '.·· ·Protecti~~ Se.tvices. a~· Poli~frig·-:; · :-< · b. ·. Firefig'1til)g .· .c .· .. 'R ~g~latoiy Mea~~res ' · . ·d ~ ·. . Other Protective Servi~es .- a:·-· Roads.and Streets· b.'. Snow and)c_e Removal c.- . Parking '&- ·pu~lic Tr~sit'. - ·_ e>: OthetTransp9rtati9n · · ,, 4. _... Recreati_on and Culhlral Services. · ~~-- :Recreation · . . : ·b. · (;ulture c. · -HeritageProtectiori . . ..' ; '.' d~ . Oth~r Re~reatio~:and Culture ' s:_. c~~munityDeve_lopment . · a. . Housing ·. . b~ ,P ianni~g and Zoriirig .. , c.. ;·. Coin_munify ~lanµing . ·d·. _.Economfo_Developm~ntProgram _: .
.·•SCHEDUI.,E. ·._ . . .A NNUALijUDGET :PARTl:REVENUES.·_.
_· , : · a. -. Pro~_e_rty T~ ~evemies. . ·. :·: b. . _. Payme~ts received i n lieu of taxes· . - ~ -· . . . . .. . .' ' ,
3 ' . ·.. ·.THE HIRTH OF THE GITWANGAK PE,:q.P.LE
· .$ 3,300~00, . . .. ,·,,
' . $2,956.04- . .. ·$ 3'0 848~66 ·:' ... :. . . -~ -·. .. . . . ' .
Gitwangak Band Council P.O. Box 400, ~itwanga,·e.c~ VOJ 2AO TELEPHONE 250-849-5591 • FA~ :250-849-5353 ·
e. Tourism f. · Trade and lndµstry .: g. . Land Reha~ilitatfon and Beautification h~ ~ Other Re_gionalPlanning_ and Developme~t · 6. Environment Health Services a. Water Punfication and Supply · b. Sewage Collection and Disposal c. G~bage Waste Collection·and Disposal d .. Recycling .. e. Other Environmental Seryices -7. Fiscal Services : a~ Long-t~nn Bo~c;,:wing Payments to the First Nations ·Finance Authority . b .. InterimFinandrig Payments.to ~e First_Nations ~inance.Authority · · c. Other Payments . d; AcceleratecJ Debt Payments e~ Other FiscaLServices
L 0 .·o K I ... N -G· . F. o· 'R w ·_A R. .. 8. Other Services D T 0 A .u T· .. 0.. N 0 M y
a. Health b. So.cial Pro~s and Assistan~e c. Agriculture · d. Education · e. Other Service 9. ·. Grants: · . a. . Home owner gr ant equivalents: . . ~. . . ' · b~ .Other grants '. 10. Continge~cy Amou~t .· $3,300.00 ,_ .. TOTAL EXPENDITURES. $33,804.70 .
PART 3::ACCUMlJLATED Sl.JRPLUS/DEFICIT L : Ac~umulated .Surplus - re~enues carried fo~ard ~~~ . tJte previ~us bu~get year $.0.00., . 2.. Accumulated Deficit- revenue exp~nditµres carri~4 forw~rd from. ·. the pr~vfous budget year· · · · · ·
·.BALANCE $0.00_
4 THE BIRTH OF THE GIJ:WAN(¥,\K PEOPLE