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
Ocean Man First Nation in the Province of Saskatchewan,
Ocean Man First Nation Annual Tax Rates Law, 2020 [2021]
Dated at Kamloops, British Columbia this 2nd day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Manny) J le - Chief Commissioner First Nations Tax Commission
OCEAN MAN FIRST NATION ANNUAL TAX RATES LAW, 2021
WHERAS: 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 Ocean Man First Nation duly enacts, as follows: 1. This law may be cited as the Ocean Man First Nation Annual Tax Rates Law, 2020. 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 Ocean Man First Nation Property Assessment and Taxation By-Law; "First Nation" means the Ocean Man First 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" means an interest in land that is subject to taxation under the Taxation Law; and "Taxation Law" means the Ocean Man First Nation Property Assessment and Taxation 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. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one dollar ($1.00), the taxable property shall be taxed at zero dollars ($0.00) for the taxation year. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and 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 construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to the Law forms part of and is an integral part of this Law. 9. 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/ J ENACTED by Council on the .!l.:ll_ day of /VpJ. , 2021, at /'CE II/A& , in the Province of Saskatchewan.
A quorum of the Council consists of three (3) members of Council. ~--~.x ~ a¥e'i.e6ns~ig Eagle
Councillor Faye McArthur ~c -cillor< Tammy Ew-ack
2 SCHEDULE 2021 TAX RATES
OF ASSESSED VALUE Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements Residential Multi-Unit Residential Seasonal Residential Commercial and Industrial Resource - including Oil Wells, Transmission Pipelines Elevators Railway Rights-of-Way and Pipeline
RATE PER $1,000.00
4.30 4.30 7.93 7.93 7.93 21.99 25.03 21.99 21.99