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 Tobique First Nation in the Province of New Brunswick,
TOBIQUE FIRST NATION ANNUAL TAX RATES LAW, 2022
Dated at Vancouver, British Columbia this 8th day of December 2022. ~a:::nerCT. (M anny)Ju es On behalf of the First Nations Tax Commission
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TOBIQUE FIRST NATION ANNUAL TAX RATES 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 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 Tobique First Nation duly enacts as follows: 1. This Law may be cited as the Tobique First Nation Annual Teo;: Rates Law, 2022. 2. In this Law: "Act" means the First Nations Fiscal lvlanagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Tobique First Nation Property Assessment Law, 2016; "First Nation" means the Tobique 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 prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Tobique First Nation Property Taxation Law, 2016. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2022 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each prope1iy class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100), the taxable property shall be taxed at one hundred dollars ($100) for the taxation year.
5. 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.
6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. 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.
8. The Schedule attached to this Law fonns paii of and is an integral pa1i of this Law. 9. 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 14ui day of October, 2022, at Tobique First Nation, in the Province of New Brunswick.
A quorum of Council consists of five (5) members of Council. ~ - Chief Ross Perley
/ -_-P Coun~
m Perley
Councillor Tina Perley Martin
Councillor Edwin Bernard
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Councillor Jasmine Pirie Cillor Adam Saulis
Councillor Shane Perley Dutcher
Councillor Julian Moulton
Councillor Aaron Nicholas
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SCHEDULE
PROPERTY CLASS
New Brunswick Residential Non-Residential
TAX RATES
RATE PER $1,000 of assessed Value
23.7270 64.0310
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