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 Lil'wat Nation in the Province of British Columbia,
. . LIL'WAT NATION ANNUAL EXPENDITURE LAW, 2023
Dated at Kamloops, British Columbia this 19th day of December, 2023.
~/, Chief Commissieules On behalf of the First Nations Tax Commission
CERTIFICATION
“I hereby certify that this document is a complete version of the Annual Expenditure Law enacted by the Council on December 12, 2023, and consisting of 3 pages.
Certified this 12 th day of December 2023, by: Signature: ________________________ Name & Title: Kerry Mehaffey, Chief Administrative Officer
LIL’WAT 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 property 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 property taxation law or a law under paragraph 5(1)(a.1) 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 Lil’wat Nation duly enacts as follows: 1. This Law may be cited as the Lil’wat 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 MCIB Property Assessment Law, 2013; “Council” has the meaning given to that term in the Act; “First Nation” means the Lil’wat 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 MCIB Property Taxation Law, 2013. 3. The First Nation’s annual budget for the budget year beginning January 1, 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. 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 12 Currie, in the Province of British Columbia.
TH
day of December, 2023, at Mount
A quorum of Council consists of seven (7) members of Council.
_________________________________________ Ku̓kwpi7 Skalúlmecw Dean Nelson Political Chief
___________________________ Sík Sík Councillor Joshua Anderson ̓ ̓
_________________________________________ Kúkwpi7 Gélpcal R. Ashley Joseph Cultural Chief
______________________________ Ha̓ma7 Councillor Alphonse Wallace
_____________________________ Qaqawam Councillor Christopher Wells
_____________________________ Kík7ak Councillor Helena Edmonds
___________________________ Lhpatq Councillor Maxine Bruce
_____________________________ Nt’eqwk Councillor Troy Bikadi
_________________________________ Xzúmalus Councillor Roxanne Joe
_________________________ Saw̓t Councillor Martina Pierre
_______________________________ Nímtsvq Councillor James Williams ̓
___________________________ Tsámam Councillor Rilla Sampson
_______________________________ Sneqwéma Councillor Renee Wallace
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues
TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative 2. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal 10. Contingency Amount
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
$31,461.76
$31,461.76
$1,408.00 $595.00
$10,600.00 $8,642.50 $8,642.50 $1,573.76
$31,461.76
$0
$0
$0