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
Ch-ihl-kway-uhk Tribe Society in the Province of British Columbia,
Grass 15 Reserve Annual Expenditure Law, 2022
Dated at Halifax, Nova Scotia this 16th day of June, 2022.
On behalf of the First Nations Tax Commission
ules - Chief Commissioner First Nations Tax Commission
GRASS 15 RESERVE ANNUAL EXPENDITURE LAW, 2022 WHEREAS: A. Grass 15 Indian reserve has been set apart for the use and benefit of nine First Nations, being Aitchelitz First Nation, Kwaw-kwaw-Apilt First Nation, Shxwa:y Village First Nation, Skwah, Skowkale First Nation, Soowahlie First Nation, Squiala First Nation, Tzeachten First Nation, and Yakweakwioose First Nation, and those First Nations have each made a delegation law pursuant to paragraph 5(l)(f) of the First Nations Fiscal Management Act, delegating their law making power regarding property taxation of the Grass 15 reserve to the Ch-ihl-kway-uhk Tribe Society, each of which laws was approved by the First Nations Tax Commission;
B. Pursuant to its delegated power, the Ch-ihl-kway-uhk Tribe Society may, in respect of Grass 15 reserve, 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 revenue;
C. The Ch-ihl-kway-uhk Tribe Society has made a property assessment law and a property taxation law for Grass 15 reserve;
D. Subsection 10(2) of the First Nations Fiscal Management Act requires that when a property taxation law or a law under paragraph 5(l)(a.l) has been made, at least once each year, a law must be made establishing a budget for the expenditure of revenues raised under those laws; and
E. The Ch-ihl-kway-ukh Tribe Society 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 Board of the Ch-ihl-kway-uhk Tribe Society duly enacts as follows : 1. This Law may be cited as the Grass /5 Reserve 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 Grass 15 Reserve Property Assessment Law, 2016; "Delegate" means the Ch-ihl-kway-uhk Tribe Society, a society incorporated under the laws of the province of British Columbia with the registration number of S-0038196, and with a civic address of 8A - 7201 Vedder Road, Chilliwack, BC, V2R 4G5;
"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 Delegate under a local revenue law and payments made to the Delegate in lieu of a tax imposed by a law made under paragraph 5(l)(a) of the Act;
"property taxation law" means a law enacted by the Delegate under paragraph 5(l)(a) of the Act; and "Taxation Law" means the Grass 15 Reserve Property Taxation law, 2016. 3. The Delegate's annual budget for the budget year beginning January I, 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 Delegate wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, the Delegate must amend this Law in accordance with board of directors 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.( I) 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 the board of directors of the Ch-ihl-kway-uhk Tribe Society as Delegate, on the 06 day of June, 2022, at Chilliwack, in the Province of British Columbia.
A
orum of the Board consists of five ( 5) members of the Board. ~ ,
Chief~
Chief Brenda Wallace
Chief Terry Home
Councilor Willy Hall
Chief Randy Leon
Chief Robert Gladstone
Chief Lara Mussell
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SCHEDULE
ANNUAL BUDGET PART 1: REVENUES l. Local revenues to be collected in budget year: a. Property Tax Revenues TOTAL REVENUES
PART 2: 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
$27,109 $27,109
$510
$24,599
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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 7. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service 8. Contingency Amounts TOTAL EXPENDITURES
$2,000 $27,109
PART 3: ACCUMULATED SURPLUS/DEFICIT
I. Accumulated Surplus - Local revenues carried forward from the previous budget year 2. Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year
BALANCE
$0
$0
$0
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