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 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 - Chief Commissioner Firs Nations Tax Commission
·.Gitw. .n gak Bclllc;I Council l ·. . . . .· . . . P~O. Bqx 400, Kitwanga, B.C •. VOJ 2A0 TELEPHON~ 250~849~5~91 ,- FAX -250-849-5353
L O· · _ :_ · . i?clu~n.1~ ·~aws to es~blis!t tax ra!e~. an1 apply tfa~m to. _the assessed .v alue of those hmds an_d. int~ests or .0 K· I . N·. G· .F 0 .R .·:w A R ···.·O.
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, WHEREAS: ' make laws respecting taxation for local purposes of reserve -lands and interests or. rights in reserve lands, . nghts, . • and . ..· ¢~ Su·b· s~cti.?~ 10(.1). ~o. fthe First M.. a i!. i ons Fisc. a.l Man._ ag. ement A~t requires a first_.. ~.. atiort th.at~.as.made .a property taxation Jaw to, at least once each. year, make 'a law setting the rate of tax to be applied to. the . . as~essed value. of each . - . ·. 1. ··ThisL~w may l:>e.ci.ted ~the GitwangakFir;( NatiorJ_Annual Tax .Rates Law, 20p :: ·2.:. In-,this Law: . ·. "Act'~ mea~s the First Nations Fiscal Managem_entAct, S.C. 2005, c. 9, and·the regulations made.under· · thatAct; . . "Assessme~tLaw'~ me:arts the Gitwangak First Nation Property Assessment Law, 2014; "First Nation" m¢an~ the.Gitwangak Fir$! Natibn,.being ·a:b~d named.in the sch~u~~·to the Acti . . "property taxation law'~ means a _law enacted by the FirstNation under paragraph S(l)(a) oftheA,.ct; . ·ttaxable -p~opercy" has the meaning gi~en· to th~t term in th~. Taxation Law; and ·'-T3:X . 3. T~eslevi~d pursuant to tl,te Taxation .Law for the taxation year 2021 shall be detenn~~d by· imposm,g_the_rates set out in the Schedul~ upon the ~se$$~d.yalue o_fall:taxabJe.property in eac~:property· - class.-4. ·Notwithstanding section 3, where the amount of the tax levied ~ntaxable property in a ~tion year ·. is less .t han one hundred dollars ($100.00), .t he taxable property shall · be ·taxed at one hundred .d ollars ($100.00) for the taxation year. 5. Except wher~·otherwise define4, words and·expressiohs u_sed in this 4whave the me~irlgsgiven to them. in the Assessment Law and the Taxation Law~. . 6. Where. a provision in this· Law is expressed in the present tense, the .provision applies ·to, the· - circumstances as they arise. . . 7. This Law must be constru~d as b~i~g _remedial· and must be given such :fair,' large· ancl liberal constructic;m and interpretation as best ensures the attainment.of its objectives. 8. The S~hedule attached .to. this Law forms part of and.is an ·integral' part of this La~. . 9.· This Law come~ _into force and- effect o"n th·e day· after i~ is appro~ed by the First Nations ·Tax .. Coinmfssion.
GITW ANGAK FIRST NATION ANNUALTAXRATESL~W,2021: 1· · .·· . A. Pursuant to se~tiotf 5 of the First. Nati~ns Fiscal Management Act, the councii of a fttst nation may·
. • B. the council ~fthe First Nation ~as made.a property assessment law and a pr~perty taxation.law;
' NOW THEREFORE the Council of the Gitwang~ Ffrst Nation duly enacts as follows:
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. atio~·Law" trie~.s the Gitwang~kF .
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- class of lands an .
.T HE-BIRTH OFTHE..GITWANGAK PEOPLE
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. i r~t Nation Property T_axation Law, 2012. .
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Gitwangak Band Council P.O. Box 400, Kitwanga, B.C. V0J 2A0 TELEPHONE 250-849-5591 • FAX 250-849-5353
THIS LAW lS HEREBY DULY ENACTED by Council on the l 4 day of September, 202 l , at Gitwangak, in the Province of British Columbia.
of four (4) members of Council.
L 0 0 K I N G F 0 ~~ R w A R D T 0 A u T 0 N 0 M y
Chief Sandra Larin Camsell Deputy Chief Emily Watts
Councillor McKenna Daniels Councillor Holly Harris
Councillor Mal ii Williams
Councillor Joe Wells
THE BIRTH OF THE GITWANGAK PEOPLE
G_itwangak Band C4>uncH· . ·. P.O. Box 400, Kitwanga, B.C. V0J 2A0 TELEPHONE 2_50-849-5591 • FAX 250-849-5353
L 0 PROPERTY CLASS 0 K Class 2 - Utilities I N G F . . 0. R w .A R-. D T 0 A u ·T 0 N 0 •M. y
SCHEDULE' TAXRATES
OF ASSESSED VALUE
THE BIRTH OF THE G'TWANGAK PEOPLE _
.. . · RATEPER$1,000 · $ 24.84070