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
Bigstone Cree First Nation in the Province of Alberta,
Bigstone Cree First Nation Annual Tax Rates Law, 2021
Dated at Victoria, British Columbia this 14th day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Ma ny) ules - Chief Commissioner irst Nations Tax Commission
File Reference No. "BC.R0'37- 2\-21-
BIGSTONE COUNCIL RESOLUTION
Date of duly convened meeting
Day:A.q Month://
Year: 2021
Province: Alberta
ANNUAL TAX RATES LAW 2021
WHEREAS, the Chief and Council of Bigstone Cree Nation met at a duly convened meeting on the above date and;
WHEREAS, the Chief and Council of Bigstone Cree Nation are empowered to act on behalf of its' Membership and;
WHEREAS: 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 Bigstone Cree First Nation duly enacts as follows: 1. This Law may be cited as the Bigstone Cree First Nation Annual Tax Rates Law, 2021. 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 Bigstone Cree First Nation Property Assessment and Taxation By-law; "First Nation" means the Bigstone Cree 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" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Bigstone Cree 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. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. 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 the Council on the ___ day of _____ 2021, at Wabasca, in the Province of Alberta.
Quorum:
6 (six)
Wabasca Council: Lawrence Oar
Wabasca Council : Felix Schroder
Chief: Silas W. Yellowknee
~&JIA"'--Cal~l:~derson
Wa~
I: Helen Alook
Wabasca Council : Don Gambler
Wabasca Council : Ken Alook
Calling Lake Council: Loretta Gladue
Wabasca Council: Robert Cardinal
PROPERTY
CLASS
Class 2 - Non-Residential Class 4 - Machinery and Equipment
SCHEDULE TAX RATES
RATE PER $1,000
of Assessed Value
25.2740 21.6200