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
Beaver Lake Cree Nation in the Province of Alberta,
Beaver Lake Cree Nation Annual Expenditure Law, 2021
Dated at Victoria, British Columbia this 14th day of December, 2021.
On behalf of the First Nations Tax Commission
) les - Chief Commissioner irst Nations Tax Commission
BEAVER LAKE CREE NATION
BAND COUNCIL RESOLUTION
Chronological no.
File Reference no ..
2020-2021
11
NOTE: The words "from our Band Funds" "capital" or "revenue" whichever the case, must appear in all resolutions requesting expenditures from Band Funds Cash Free Balance The council of the Capital account Beaver Lake Cree Nation
Date of duly convened meeting November 15, 2021
Province AB
Revenue account
DO HEREBY RESOLVE AT A DULY CONVENED meeting of the Chief and Council of Beaver Lake Cree Nation #131 the following matter was discussed and passed.
WHEREAS the Chief and Council of Beaver Lake Cree Nation derive their authority from the creator and the citizens of Beaver Lake Cree Nation and are responsible for the P,eace order and good government of Beaver Lake Cree Nation; and
BEAVER LAKE CREE NATION ANNUAL EXPENDITURE LAW, 2021
WHEREAS: A. Pursuant to section 5 0£ 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 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) oft he First Nations Fiscal Management'·Act requires a first nation that has made a property taxation law or a law under paragraph 5( 1) ( a. l) to make, at least once each year, 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 expenditure ofrevenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Beaver Lake Cree Nation duly enacts as follows: 1. This Law may Lake nn enditu aw, 2 2. In this Law: "Act" means the First .,_.,_= t Act, . . , . 9, an guiations7Ilade un er a ct; "annual budget" means a bu get setting out llie projecteo local revenues ano projected expenditures of those local revenues during a budget year, and setting out ex enditures made in accortlance with section 13 .l ofth~ ct; •
"Assessment Law" means the Beaver Lake Cree Nation Property.Assessment Law, 201, (J,;_ "Council" has the meaning given to that term in the Act; "First Nation" means the Beaver Lake Cree Nation, 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 as required by subsection 10(2) 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) ofthe Act;
"property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Beaver Lake Cree Nation Property Taxation Law, 2016. 3. The First Nation's annual budget for the budget year beginning January 1, 2021 and ending December 31, 2021, 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 of the Act. 5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
BEAVER LAKE CREE NATION
6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
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 Law and the Taxation Law.
9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
10. 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.
11.(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. 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 __ day of _____, 20_, at ---------, in the Province of ----------A quorum of Council consists of _______ ( ) members of Council.
[Name] C,e.., Mct coe -AHo eRSol\J Chief [please spell out the name]
[;Name] Fo \ ix }--Qu.) i s. Councillor [please spell out the name]
[Name] 5b\r::\o \~ r ctn1,d \s Councillor [please spell out the name]
THEREFORE, BE IT RES Quorum 3/4
Expenditure
Recommending officer
Signature Approving officer
Signature
l',e,,~•~
Authority (Indian act section)
.../ -, .. ~ FOR DEPARTMENTAL USE ONLY Source of funds Expenditure Authority (Indian Act Section Capital Revenue
Date
Date
Recommending officer
Signature Approving officer
Signature
Source of funds Capital Revenue
Date
Date
SCHEDULE ANNUAL BUDGET
PARTl:REVENUES I. Property tax revenues to be collected in budget year: a. Property Tax Revenues
TOTAL REVENUES
PART2:EXPENDITURES I. General Government Expenditures a. Executive and Legislative b. General Administrative C. Other General Government 2. Protection Services a. Policing b. Firefighting C. Regulatory Measures d. Other Protective Services 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Garbage Waste Collection and Disposal d. Recycling e. Other Environmental Services
$44,837.28
$44,837.28
$10,000.00
$34,337.28
7.
8.
9.
Fiscal Services a. Long-tenn Borrowing Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments d. Accelerated Debt Payments e. Other Fiscal Services Other Services a. Health b. Social Programs and Assistance C. Agriculture d. Education e. Other Service Contingency
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT I. Accumulated Surplus - revenues carried forward from the previous budget year
2.
Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$
500.00
$44,837.28
$
$
$
-0-
-0-
-0-