Part II - Enacted First Nations Legislation

Decision Information

Decision Content

FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS

The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the fo llowing law made by the Sunchild First Nati on in the Province of Alberta,

SUNCHILD FIRST NATION ANNUAL TAX RATES LAW, 2022

Dated at Ka mloops, British Columbia t his 14th day of September 2022.

~~T.( Manny) Jules On behalf of the First Nations Tax Commission

I♦ I Indian and Nortt>em Affairs Canada

BAND COUNCIL RESOLUTION

NOTE: The wads 'from our Band Funds" ·capital" or ~revenue. whichever is !:he-case. must appear in all reso!vtions requesti.ng sxpenditure$ from B~nd Funds.

I Toe Council o_f°"_' _ ___ _s_ UNCHILD FIRST NATION_ __ _ -1-ea-•_'_· ''_° '.... ,L P.ro•.'ince Dato of duly oonvened meeting: August 31, 2022 Alberta

WHEREAS the Chief an<l Council ("Council") of Sunchild Ffrst Nation (the '"Nation") are empowered to act on behalf of the Nation, and Council mcl in quorwn at a duly convened meeting of the Council on August 31. 2022;

AND "''HEREAS the Nation has inherent rights to govem its lands, and Treaty, Constitutional and statutory righrs to govern the Nation 's reserve lands (the "Reserve");

NO\VTREREFORE, IT IS REREBYRESOLVEDTHAT: \VliEREAS: A. Pursuant to section 5 oftlie Firsr Nations Fiscal Mar1agemem Act, the council of a first nation may make laws respecting taxation for local pUll)Oses of reserve lands and interests or rights in reserve lands, including laws 10 establish tax rates and apply them 10 the asse.ssed 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) oflhe Firs1 Naiiom Fiscal Management Ac1 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 10 be applied 'lo the assessed value of each class of lauds and intere.sts or rights;

NOW THEREFORE the Council of the Slmchild f irst Nation duly enacts as follows: L This Law may be cited as the Srmd,ild First Nation Annual Tax Rares 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;

"Assessment Law" means the Sunchild First Nation Property Assessment Law, 2022; "First Nation" means the Sunchild 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 S(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and " Taxation Law" means the Sunchild First Nation Property Taxation Low, 2022.

Co-.mdllor J11mc~ "Pra-.d!Ctller

.-\u1hm~: !l:'l.1illn ACI Sn."f!;l)!II

SiF=R 80-5 (12-89) 7530-2 1-036-8582

t'OR Ot'A'AATf,m'"iTAl liS£0NL\'

:\u:h11riry i l tl\.li1m A~1 S,.~·fam/

Sl~o'II\Jf(: D!SPONTRLE EN FRANCA1SE0202376

lhtt:

Canada

I +I Indian and Norlhern Affairs canada

BAND COUNCIL RESOLUTION

NOTE· The wOfds ·rrom our Sand Funds~ ·capitar or ' reVP.nue, wniehever is the case-, must appear in all resolv tions requesting e.x.penditures from Sand Funds

The Council of tne 0 .tle of duly convened meeting:

SUNCHILO FIRST NATION Province August 31, 2022 Alberta

1------ Csoltsl 8CC'O!ll'tl.

C::::;x;n fre9 balance

3. Taxes levied pursuant to lhe Taxation Law for the taxation year 2022 shall be determined by imposing the rates set out in the Schedule upon the assessed value o f a ll Laxable prope1ty in each prope1ty class.

4 . Except where otherwise defined, words and expressions used in this Law have the meanings given to them in lhe A~sessment Law and the Taxation Law.

S. Where a provision in this Law is expressed in il1e present tense, the provision applies to the c ircumstances as they arise.

6. This Law must be construed as being remedial and must be given such fair. la-rge and liberal constrnction and imerprelation as best ensures the attainment of its objecti ves.

7. The Schedule attached to lhis Law forn1s part of and is an imegral part oftbis Law. 8. '!his Law comes into force and effect on lhc day after it is approved by the First Nations Tax Commission.

Tl IIS LAW TS HEREBY DULY ENACTED by Council on the_ day of ____~ 20_ ___________ , in the province of _______ ___ _

, al

A quornm of Council consists of_ ___ ____ (__) members or Council.

Chief [Please spell out the name]

[Name] Councillor (Please :,-pell out the name]

[Name) Councillor LPlease spell out the mune]

Cimllci!loc Clm! Me.Huth

EJ.r,e11r.hur~.

A~ hv,tl;)·: (lndillfl /\C'! !-«r.<1nJ

►'(.IRJ)~J>A,lffM£NTAl US£0NLY

C-ounciflrn-1«-l' ~ c-

•. \•.clu:rity : (lr..dilffl Ac.'1 ~ l "(ln)

lh."\' e:tllt'

fu.~\'eflmcndm,t: Ofiic-cr.

"""

:-.l!,l$~ <" 80-5 (12-89) 7530-21-036-8582

DJSPONIBLE £ N FRAN<;AISF.0202J76

Canada

I+I Indian and Nor1hem Affairs Canada

BAND COUNCIL RESOLUTION NOTE· The words "ffom our Band Fun4s► ·cao!tar 01 -revenue, whichever is the case. must appear in a:n resolutjons requesllng exoeodi11,1res from Band Funds..

The Council of the Date of duly oonvened mecling-:

SUNCHILD FIRST NATION Province August 31, 2022 Albert.a

SCHEDULE TJ\.,'{RATES

PROPERTY CLASS

Class 2 - Non-Residential 8;, Linear Property Class 4 - Machinery and Equipment

R.«nmmendi....,S ll(liCI':!"

Aul.booty: (ln,!J,l Mf Seci,,.....,)

s:i.gnmure 80-5 (12-89) 7530-21 -036-8582

Co!mdl!m Amici Diictill;I 1-'f) W l)l(f'ARl.,I.EfVfAL USE o,..-t..v

'"''

RATE PER $1,000 of Assessed Value

Atu:)Mil)-: tt""""-A"SC1..-:io:a)

15.4289 11.5626

DJSPONTBLF. EN FRANCAISE0202376

Canada

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.