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
Tla-o-qui-aht First Nations in the Province of British Columbia,
Tla-o-qui-aht First Nations Annual Expenditure Law, 2021
Dated at Kamloops, British Columbia this 2nd day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Man
- Chief Commissioner ations Tax Commission
TLA-O-QUI-ABT FIRST NAD ONS ANNUAL EXPENDITURE LAW, 2021 WHEREAS: A Pursuant to section S of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws authorizing the expenditure of local revenues; B. The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management A.ct requires a first nation that has made a property taxation law or a law under paragraph S(l)(a.l) to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under those laws; and D. The Council of the First Nation wishes to establish an annual budget for the expenditute of revenues raised in the cwrent taxation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act; NOW THEREFORE the Council of the Tla-o-qui-aht First Nations duly enacts as follows: 1. This Law may be cited as the 11a-o-qul-aht First Nations Annual Expenditure IAw, 2021. 2. In this Law: "Act" means the First Nations Fbcal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "annual budget'' means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in· accordance with section 13.1 of the Act; "annual expenditure law" means a law enacted under paragraph 5( 1) (b) of the Act as required by subsection 10(2) of the Act; "Assessment and Taxation Law" means the 11a-o-qui-aht First Nations Property Assessment and Taxation Bylaw, 1995; .. Council" bas the meaning given to that term in the Act; "First Nation" means the Tia-o-qui-aht First Nations, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5(1 )(b) of the Act; "local revenues" means money raised by the First Nation under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1 )(a) of the Act; and ''property taxation law" means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act. 3. The First Nation's annual budget for the budget year beginning April 1, 2021, and ending March 31, 2022, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. 4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 oft he Act. 5. The expenditures made in the CUlTCJlt year before this Law is enacted are included in the annual budget and are authorized by this Law. 6. Where the First Nation wishes to authoriu an expenditure not authorized in this Law, or change the amount of an expe~iture authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
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7. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 8. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment and Taxation Law. 9. Where a provision in this Law is expreaed in the pn:sent tense, the provision applies to the ciicumstam:es as they arise. 10. This Law must be comtrued as being remedial and must be given such fair, large and liberal construction and integ,retati.on as best ensures the attainment of its objectives. 11.(1) The Schedule attached to this Law 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. 12. 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 29111 day of October, 2021, at Tofino, in the Province ofB ritish Columbia. A quorum of Council consists of six (6) members ofC ouncil and 1 Chief
~ fNl}-u1J& - ~ Councillor Councillor
Councillor _j,! ~_:Jr Councillor
Councillor Councillor
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2
Couneillor
Councillor
SCHEDULE
ANNUAL BUDGET
PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $298,916.32
TOTAL REVENUES $298,916.32
PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative $ 29,891.63
2. Community Development a. Elder Housing Renovations $ 25,997.68
3. Environmental Health Services a. Geothermal Energy System b. Sewage Collection and Disposal - Esowista c. Garbage Waste Collection and Disposal - Opitsaht
$ 88,255.00 $ 73,735.00 $ 64,313.00
4. Contingency $ 16,724.00
TOTAL EXPENDITURES $298,916.32
PART 3: ACCUMULATED SURPLUS/DEFICIT
1. Accumulated Surplus - Local revenues carried forward from the previous budget year 2. Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year
$ 0.00
$0.00
BALANCE $0
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