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 Beaver Lake Cree Nation in the Province of Alberta,
BEAVER LAKE CREE NATION ANNUAL EXPENDITURE LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
On beha lf of the First Nations Tax Commission
BEAVERLAKE CREE NATION
BAND COUNCIL RESOLUTION
Chronological no.
File Reference no ..
NOTE: The words "from our Band Funds" "capital" or "revenue" whichever the case, must appear in all resolutions requesting expenditures from Band Funds Cash Free Balance The council of the Capital account Beaver Lake Cree Nation
Province AB
Revenue account
DO HEREBY RESOLVE
BEAVER LAKE CREE NATl0N ANNUAL EXPENDITURE LAW, 2024
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 oflocal revenues; B. The Council of the First Nation has made a property assessment law and a property taxation law; C . .S ubsection 10(2) oft he First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph S(l)(a.f)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 exp,enditures m·ade in accordance with section 13.1 oft he Act;
NOW THEREFORE the Council of the Beaver Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Beaver Lake Cree Nation :Annual Exyenditure Law, 2024. 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:_Bea\i'er Lake ..C ree Nation Prdperty Assessment Ldw, 201·6; .., :Council" has the meaning given to that term in th~ Act; "First Nation" means the B_eave1::-Lake Cree:Nation,--being a ban&-named-in the schedule to the Act; "Law" means this annual e..xpeticiit:IT:te-1awenacte·d-una.er-paragrap·h-s'(1J(otoftlfe-.Accrurrequrred by subsection 10(2) of the Act; - -- ·· - -"local revenues" means money raised qy the First Nation under a local' revenue.l _?.w .and payments made to a First Nation in lieu of a tax imposed by a T~w made-uncle; paragraph 5(1)(a) oft he.Act;- -- - ••
"property taxation law'' means a law enacted by the First Nation under paragraph S(l)(a) of the Act; and "Taxation Law" means the Beaver Lake Cree Nation Property Assessment Law, 2016. 3. The First Nation's annual budget for the budget year beginning January I, 2024 and ending December 31, 2024, 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.l 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.
BEAVERLAKE CREE NATION
7. This Law authorizes the expenditure of contingency amolmts 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 L;essment 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 26 th day of March, 2024, at in the Province of Alberta. A quorum of Council consists of three (3/4) member:sof'Council.
Quorum 3/4
Chief /~' -- ~ uncillor Micheal Lameman
Expenditure
Recommending officer
Signature Approving officer
Signature
Authority (Indian act section)
c,,~
_n_ ______
•. Councillor Cole Gladue
.
FOR DEPARTMENTAL USE ONLY Source of funds Expenditure Authority .(Indian Act Section Capital Revenue
Date
Date
Recommending officer
Signature Approving officer
Signature
Source of funds Capital Revenue
Date
Date
SCHEDULE ANNUAL BUDGET
PARTl: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 C. Other General Government 2. Protection Services a. Policing b. Firefighting C. Regulatory Measures d. Other Protective Services 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Tourism f. Trade and Industry a b" Land Rehabilitation and Beautification h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Garbage Waste Collection and Disposal d. Recycling e. Other Environmental Services
$ 44,611.38
$44,611.38
$10,000.00 $10,151.00
$10,000.00
$10,000.00
7. Fiscal Services a. Long-term Borrowing Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments d. Accelerated Debt Payments e. Other Fiscal Services 8. Other Services a. Health b. Social Programs and Assistance C. Agriculture d. Education e. Other Service 9. Contingency
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
$ 4,460.38
$44,611.38
$
$
$
-0-
-0-
-0-