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
Siksika Nation in the Province of Alberta,
Siksika Nation Annual Expenditure Law, 2022
Dated at Kamloops, British Columbia this 27th day of May, 2022.
On behalf of the First Nations Tax Commission =at::f Commissioner First Nations Tax Commission
SIKSIKA NATION ANNUAL EXPENDITURE LAW, 2022
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 authorizing the expenditure of local revenues;
B. The Council of the First Nation has made a prope1iy assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a prope1iy taxation law or a law under paragraph 5(1 )(a.I) 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 of revenues 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 Siksika Nation duly enacts as follows: 1. This Law may be cited as the Siksika Nation Annual Expenditure Law, 2022. 2. In this Law: "Act" means the First Nations Fiscal 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;
"Assessment Law" means the Siksika Nation Property Assessment Law, 2015; "Council" has the meaning given to that term in the Act; "First Nation" means the Siksika 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) of the 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 Siksika Nation Property Taxation Law, 2015. 3. The First Nation's annual budget for the budget year beginning January 1, 2022 and ending December 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 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.
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 ~ ctay of May, 2022, at Siksika , in the Province of Alberta .
A quorum of Council consists of
Seven
U) members of Council.
Councillor Carlin Black Rabbit
Councillor Armond Duck Chief
Councillor Wade Healy
Councillor Kendall Panther Bone
Councillor Tracy McHugh
Councillor Susan Solway
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a. Prope1ty Tax Revenues
TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Other Protective Services
3. 4.
Recreation and Cultural Services a. Recreation Contingency
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year 2. Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$ 753,270.62
$ 753,270.62
$ $
$
$ $
57,770.62 336,500.00
180,000.00
170,000.00 9,000.00
$ 753,270.62
$
$
$
0.00
0.00
0.00