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 Squamish Nation in the Province of British Columbia,
SQUAM/SH NATION ANNUAL EXPENDITURE LAW, 2023
Dated at Kamloops, British Columbia this 26th day of May, 2023.
~I, Chief Com~ (Manny)Jules On behalf of the First Nations Tax Commission
a
SQUAMISH NATION ANNUAL EXPENDITURE LAW, 2023 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 prope1ty assessment law and a property taxation law; C. Subsection I 0(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5( I)( 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 ofrevenues 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Expenditure Law, 2023. 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 Squamish Real Property Assessment Law, 201 0; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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 I 0(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 ofa 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(l)(a) of the Act; and "Taxation Law" means the Squamish Real Property Taxation Law, 2010. 3. The First Nation's annual budget for the budget year beginning January I, 2023 and ending December 31, 2023, 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. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
9. 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.
10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
11. 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.
12.(1) The Schedule attached to this Law, including any Appendices, forms part of and is an integral patt of this Law.
(2) A reference to the Schedule is a reference to the Schedule to this Law. 13. 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 18 day of May, 2023 at which the required quorum of four (4) members of Council was present throughout.
A QUORUM OF SQUAMISH NATION COUNCIL CONSISTS OF
~ COUNCILLORS
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD MEETING HELD AT: NORTH VANCOUVER B. C.
MOVED BY:
~
DATED:
Stewart Gonzales
Sempulyan
- ~~ Dustin Rivers Sxwchalten iy ~elsflem
t2.. 11. 11,;L 1 Joyce Williams
les
&Rv»- Kristen Rivers Tiyaltelut
May 18, 2023
SECONDED BY
Chief Richard Williams
~bs Sumkwaht
/2~ ~ £ -/ Chief Richard Williams Xwelxwelacha Siyam
s~ 0.-'LJ~ Ann Whonnock Syexwaliya
Wilson Williams Sxwfxwtn
2
SCHEDULE 2023 ANNUAL BUDGET
PART 1: REVENUES I. Property tax revenues to be collected in budget year: a. Property Tax Revenues 2. Squamish Nation Own Source Revenue Contribution TOTA L REVENUES
PART 2: EXPENDITURES I . General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services d. Other Protective Services 3. Transp01tation a. Roads and Streets 4. Recreation and Cultural Services a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing c. Community Planning 6. Environment Health Services e. Other Environmental Services 7. Fiscal Services e. Other Fiscal Services 8. Other Services d. Education e. Other Service - Purchased Local Gov't Services 9. Grants: a. Home owner grant equivalents: I 0. Contingency Amount 1 I . Transfers into Reserve Funds
$ 11,390,677 21,515,526 32,906,203
2,344,468 4,342,281 5,146,911
671,580 1,977,750 2,400,901 1,477,733 117,490 1,309,622
l,110,016 1,773,933
4,205,535 194,736 768,899 4,382,089
3
12. Repayment of moneys borrowed from Reserve Funds TOTA L EXPENDITURES
32,906,203
PART 3: ACCUMULATED SURPLUS/DEFICIT I. Accumulated Surplus revenues carried forward from the previous budget year
2.
Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$
0
Note: The following are the service agreements with third-paity service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. b. c. d. e.
The District of West Vancouver-comprehensive municipal services The District of North Vancouver - comprehensive municipal services The City of Vancouver - comprehensive municipal services The City of North Vancouver - comprehensive municipal services The District of Squamish - comprehensive municipal services
$ 2,991,056 $ 726,900 $ 364,328 $ 189,647 $ 110,158
Homeowners grants are comparable to those offered off reserve.
4
DISTRICT EXPENDITURES ON LOCAL SERVICES
Tax Revenue
Property Related Expenclitures
Home Owner Grant equivalents
General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Enviroru:ne:nt Health Services Fiscal Services Other Services
Contingency .Amounts
Comprehensive Service Agreement
8,088,337 483,076 1,486,946 2,850,149 2,168,261 1,774,2.38 146,410 429,830
2,991 ,056
EXPE U>ITURES SHORT I OVER REVE~l.JES
5
Tax Revenue
Property Related Expeo.dihnes
Home Owner Grant equival:ents
General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
Contingency A.mounts
Comprehensive Service Agreement
1,500
510,914 16,781 52)27 131,726 76,302 179,250 5,152 15,126
90)15
EXPE~"DITURES SHORT/ OVER REVENUES
6
Property Related E:\.l)enditures
Home Owner Grant equivalents
General Government Expendirnres Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
Contingency Amounts
Comprehensive Sen -ice Agreement
29,000
1,607,663 77)23 240,799 606,182 351 ,132 824,880 23,710 69,607
33,871
189,647
. EXPENDITIJRES SHORT / OVER REVEl\i[JES
7
Property Related E:i.i>endit:ures
Home Owner Grant equivalents
. General Government Expenditures Protection Services Transportation Recreation and Culture Comrmmity Development Environment Health Services Fiscal Services Other Services
Contingency Amom1ts
Comprehensive Service Agreement
5.329.642
2.,225
1,245,.014 94,501 197,678 1,686,822 288,254 1,427,167 19,464 254,336
4,023
110,158
EXPENDITURES SHORT I OVER REVE1'TCJES.
8
Property Related Expenditures
81.2.397
812,397
Home Owner Grant equivalents.
Genera] Government Expendifures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services.
Contingency Amounts
Comprehensive Service Agreement
381,729
30,867
35,473
364,328
EXPE1\IDITTJRES SHORT/ OVER REVEl\T(J£S.
9