Ministre des Relations Couronne-Autochtones
Minister of Crown-Indigenous Relations
Ottawa, Canada K1A 0H4
I, Minister of Crown-Indigenous Relations, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Westbank First Nation, in the Province of British Columbia, at a meeting held on March 18, 2024.
Westbank Expenditure Bylaw No. 24-TX01
Dated at Ottawa, Ontario, this ~ day of Ao,\\
2024.
Hon. Gary Anandasangaree, P.C., M.P.
Canada
stqa7tkw4niwt sgilxw (WESTBANK) EXPENDITURE BYLAW No. 24-TX-01
WHEREAS: A. stqa?tkwfniwt sqilxw (Westbank) has jurisdiction and authority over Westbank Lands; B. Pursuant to paragraph 83(1 )(a) of the Indian Act, the Council of a First Nation may make bylaws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands;
C.
D.
E.
F.
Paragraph 83(1 )(a) of the Indian Act continues to apply to stqa?tkwfniwt sqilxw (Westbank), in accordance with section 275 of the i? sckwl+ skc'xipla?tat i? sc'xanwixwtat (Westbank First Nation Self-Government Agreement);
The saxwk.winma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) has made a bylaw pursuant to section 83 of the Indian Act respecting property taxation for local purposes on reserve;
The yi saxwkwinma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) now desires, to request the Minister to approve this Westbank Expenditure Bylaw No. 24-TX-01, a Local Revenue Law within the meaning of the stqa?tkw+niwt i? Stkwnkwinpla?s (Constitution) and the i? sckwl+ skcxipla?tat i? scxanwixwtat (Westbank First Nation Self-Government Agreement), in accordance with the Indian Act; and
The yi saxw1<.winma?rh (Council) of stqa?tkw+niwt sqilxw (Westbank) has given notice of this Bylaw in accordance with the stqa?tkw+niwt i? Stkwnkwinpla?s (Constitution) and the WFN Advisory Council Law No. 2017, and has considered any representations received by the saxwk_winma?rh (Council),
NOW THEREFORE the yi saxwkwinma?rh (Council) of stqa?tkw+niwt sqilxw (Westbank) enacts the following bylaw: Westbank Expenditure By-law 24-TX-01:
1. 1.1 2. 2.1
TITLE This Bylaw may be cited as the "Westbank Expenditure Bylaw No. 24-TX-01". DEFINITIONS AND INTERPRETATION In this Bylaw, unless the context requires otherwise: "Act" means the Indian Act, RSC 1985, c 1-5, 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 the Budget Year;
"Bylaw" means this annual expenditure bylaw enacted under subsection 83(2) of the Act;
"yi saxwkwinma7rh (Council)" means the governing body of Westbank elected under Part VI of the stqa?tkw4niwt i? Stkwnkwinpla?s (Constitution);
"Budget Year" means January 1 to December 31 of the same year; "Interest", in relation to Westbank Lands, means any estate, right or interest of any nature in or to the Lands, including any right to occupy, possess or use the Lands and includes Improvements, as applicable;
"Local Revenue Law" means a stqa?tkwtniwt sqilxw (Westbank) law or bylaw that provides for the
(a)
(b)
taxation of Interests in Westbank Lands for local purposes or for the provision of local services,
levying and collection of user fees and development cost charges to provide for public works, community infrastructure and local services on Westbank Lands,
(c) issuance of licenses or permits for a fee, and (d) expenditure of Local Revenues; "Local Revenues" means money raised under a Local Revenue Law; "Property Taxation Revenue Fund" means Local Revenues collected by stqa?tkwtniwt sqiJxw (Westbank) under the Taxation Bylaw;
"Stabilization Fund" means an account designed to hold any surplus monies remaining in the Taxation Fund at the end of the Budget Year specified in the Schedule;
"Taxation Bylaw" means the Westbank Property Taxation Bylaw No. 23-TX-01; "stqa?tkw4niwt sqilxw (Westbank)" means the Westbank First Nation, being a self governing Indigenous Government as defined in the stqa?tkwtniwt i? Stkwnkwinpla?s (Constitution); and
"Westbank Lands" means (a) the following Westbank Indian Reserves: (i) Mission Creek (senxwaqwa?sten) Indian Reserve No. 8 in British Columbia,
(ii) (iii) (iv)
(v)
Tsinstikeptum Indian Reserve No. 9 in British Columbia, Tsinstikeptum Indian Reserve No. 10 in British Columbia, Medicine Hill (akt mrimstn) Indian Reserve No. 11 in British Columbia, and
Medicine Creek (nmrmsitkw) Indian Reserve No. 12 in British Columbia, and
2.2
2.3 2.4
2.5
2.6
2.7
2.8
2.9
3. 3.1
3.2
(b)
lands set apart by Canada in the future as lands reserved for the use and benefit of stqa?tkwfniwt sqilxw (Westbank), within the meaning of subsection 91 (24) of the Constitution Act, 1867.
Unless otherwise provided in this Bylaw, words, expressions, and rules of construction used in this Bylaw have the same meaning as in the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution) and the Taxation Bylaw.
The Schedule to this Bylaw is attached to and constitutes part of this Bylaw. In this Bylaw: (a) words in the singular include the plural, and words in the plural include the singular; and
(b)
(c)
where a word or expression is defined, other parts of speech, and grammatical forms of the same word or expression have corresponding meanings; and
where both English and syilx terms are used in this Bylaw, both versions are equally authoritative and may be used interchangeably.
If any section of this Bylaw is for any reason held invalid by a decision of a Court, the invalid section or subsection shall be severed from and will not affect the remaining provisions of this Bylaw.
The headings given to the Parts, articles and sections in this Bylaw are for convenience of reference only, do not form part of this Bylaw and shall not be used in the interpretation of this Bylaw.
Unless otherwise noted, a reference to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment, and any law or bylaw referred to herein is a reference to a stqa?tkwfniwt sqilxw (Westbank) law or bylaw, as amended, revised, consolidated or replaced from time to time, and includes any regulations made under that law or bylaw.
Where a provision in this Bylaw or a Schedule to this Bylaw is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they may from time to time arise without reference to the present tense, future tense or the past te-nse.
This Bylaw shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.
BUDGETS AND AUTHORIZED EXPENDITURES The Annual Budget of stqa?tkwfniwt sqilxw (Westbank) for the Budget Year beginning January 1, 2024, and ending December 31, 2024, is attached as a Schedule to this Bylaw and the expenditures provided for in the Schedule are authorized.
Expenditures from the Property Taxation Revenue Fund must be made only in accordance with the Annual Budget and the Taxation Bylaw.
3.3
3.4
3.5
3.6
4. 4.1
Where stqa?tkw+niwt sqilxw (Westbank) wishes to authorize an expenditure not authorized in this Bylaw, or change the amount of an expenditure authorized, sexwkwf nma?rh (Council) must amend this Bylaw in accordance with sexwkw(nma?rh (Council) procedure and the requirements of the Act.
All surplus monies remaining in the Property Taxation Revenue Fund at the end of the Budget Year specified in the Schedule may be transferred into the Stabilization Fund and may be applied towards the operation and administration costs for the next Budget Year, overruns on existing capital projects or for any purpose related to public works, community infrastructure or local services on Westbank Land.
The grants amounts set out in the Annual Budget are hereby approved as expenditures in accordance with the Taxation Bylaw.
This Bylaw authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
PROVISIONS OF THIS BYLAW Provided that there has been substantial compliance with the provisions of this Bylaw, a procedural irregularity, technical failure to carry out a provision of this Bylaw or an insubstantial failure to comply with a requirement of this Bylaw by sexwkwf nma?rh (Council), the xatus i? kl sxaqeq (Surveyor of Taxes) or any other person appointed to carry out the administration or enforcement of this Bylaw does not in itself constitute a failure to comply with this Bylaw by such person.
5. 5.1
COMING INTO FORCE This Bylaw comes into force and effect on the day after it is approved by the Minister of Crown-Indigenous Relations or the Minister of Indigenous Services Canada, as applicable.
BE IT HEREBY RESOLVED AND AGREED: That this Bylaw, entitled the Westbank Expenditure Bylaw No. 24-TX-01, being read for the first, and third and final time by the yf saxwkwf nma?rh (Council) of stqa?tkw4niwt sqllxw (Westbank) held at duly convened meetings is:
1st Reading: Read a first time by the yf saxwkwfnma?rh (Council) at a duly convened meeting held on the 4th day of .March, 2024. 2nd Reading: Exempt from second readi•n_g pursuant to section 60.9 bf the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution).
Wd Reading: Read a third t.ime and. enacted by the yf saxwkwf nma?rh (Council) at a duly convened meeting held on the 1B 1h day of March, 2024.
~?
Chief Robert Louie
Coundltor Jordan Coble
• ~~~~---
Councillor Andrea Alexander
Councillor Angie Derrickson
Councillor Sara Tronson
-, -~ -.J'" rr- '"'' REVENUE
Taxation Revenue Penalties and Interest Interest I ncome BC Transit Revenue Sharino RDCO Sewer Parcel Fees Misc. Revenue Total Revenue
Westbank First Nation - Local Government Services Budget P2 2024 (25) 2023 (24) I DIFFERENCE I
Loca l lmorovement Charae Bvlaw 05-TX-03 Caoita l Proiects Fund /UC Bvlaw 05-TX-03 \
EXPENDITURES WFN Home Owner Grants
General Government Services: Board of Review Prooertv Tax administra tion Financia l Services WFN General Administration Sncewios Museum Leo islative l nteraovernmenta l Affa irs Advisorv Council Communitv Services Allowance for aooeals Total General Government Services
Protective Services Westside Fire Protection
Law Enforcement Resident ial Tenancv Total Protective Services
Recreation Services Parks Recrea tion and Youth Total Recreation Services
Collections for other Governments BCAA Municioal Service Aoreement RDCO BC Transit Aoreement Municinal Service Aqreement CWK Librarv Services Total Collections for other Governments
Communitv Develooment Services Plannina and Develooment Public Works Garaoe Total Communitv Develooment Services
Fiscal Services Gallaaher's Canvon reserve Stabilization Fund Caoital Proiects Fund Continoencv Fund Canital Proiects Cont inaencv Fund drawdown Total Fiscal Services
Total Allocations / Chanae Less interest and other revenues TOTAL TAX REQUISITION
20 033 000 100 000 2 636 487 150 000 31 000 65 000 23 015 487
132 700 /132 700)
3 000 000
56 500 789 939 1 575 490 2 200 033 460 168 1 638 298 630 523 74 282 611 538 150 000 8 186 771
2 700,000
256,692 23 000 2 979 692
599 557 599 557
190 000 790 000 600 000 630 000 490 000 2 700 000
1 895 900 1 449 937 3 345 837
- 2 003 300 200 330
- 2 203 630
23 015 487 (2 982 487) 20 033 000
18 723 047 100 000 1 222 830 150 000 31 000 63 600 20 290 477
132 700 -132 700
2 600 000
61 500 697 603 1 335 648 1 938 600 308 091 1 347 283 657 164 47 300 554 785 50 000 6 997 974
2 600 000
428 713 19 080 3 047 793
621 087 621 087
170 100 760.492 616 634 627 385 474,740 2 649 351
740 043 1 361 443 2 101 486
-
0
1 906 500 1 906 500
(1 540 214) 2 272 786
20 290 477 (1 567 430) 18 723 047
1 309 953 0 1 41 3 657 0 0 1 400 2 725 010
0 0
400 000
-5 000 92 336 239 842 261 433 152 077 291 01 5 -26 641 26 982 56 753 100 000 1188 797
100 000
- 172 021 3 920 -68 101
-21 530 -21 530
19 900 29 508 -16 634 2 615 15 260 50 649
1 155 857 88 494 1 244,351
0 0
96 800 -1706170
1 540 214 - 69 156
2 725 010 - 1 415 057 1 309 953
PERCENT CHANG E
7. 0% 0. 0% 115.6% 0.0% 0.0% 2.2% 13.4%
0.0% 0.0%
15.4%
-8. 1% 13.2% 18.0% 13.5% 49.4% 21.6% -4. 1% 57.0% 10.2% 200.0% 17.0%
3.8%
-40.1 % 20. 5% -2.2%
-3.5% - 3.5%
11.7% 3.9% -2.7% 0.4% 3.2% 1.9%
156.2% 6.5% 59.2%
0.0% 0.0%
5. 1% -89.5%
-100.0% - 3. 0%
13.4% 40% 7.0%
Appendix 2 Fund Income Contingency Fund Capital Projects Fund Stabilizat ion Fund Fund Tota ls
Janury 1, 2024 Beginning Ba lance 21,383,481 8,901,366 3,016,055 33,300,902
Contributions 2024 200,330 2,003,300
2,203,630
LOCAL GOVERNMENT SERVICES RESERVE FUNDS December 31, 2024 Expend itures Interest Ending Ba lance 635,909 22,219,720 321,251 11,225,917 120,773 3,136,828 1,077,933 36,582,465
I I