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,
SQUAMISH NATION ANNUAL EXPENDITURE LAW, 2024
Dated at Kam loops, British Columbia this 30th day of May, 2024.
Chief Commission .. (Manny) Jules On behalf of the First Nations Tax Commiss ion
SQUAMISH NATION 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 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.I) to make, at least once each year, a law establishing a budget for the expenditure ofrevenues 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 .I 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, 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. I of the Act;
"Assessment Law" means the Squamish Real Property Assessment Law, 20 IO; "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 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( 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 01, 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 .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 part 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 17th day of May, 2024, at which the required 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: 2024-05-17
Stewart Gonzales
SECONDED BY
Ann Whonnock
~ ~~ Sempulyan Sumkwaht
~ ~ ~ Dustin Rivers Sxwchalten iy ~elsflem Tiyaltelut
Joyce Williams
;._¼Jrua.Q~ Deborah Baker K'ana
D-'W~ Ann Whonnock Syexwaliya
/4},J.,,r, /4)iJP,i,- , Wilson Williams Sxwfxwtn
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SCHEDULE 2024 ANNUAL BUDGET
PARTl:REVENUES I. Property tax revenues to be collected in budget year: a. Property Tax Revenues 2. Squamish Nation Own Source Revenue Contribution TOTAL REVENUES
PART 2: EXPENDITURES I. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Other Protective Services 3. Transportation a. Roads and Streets 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning 6. Environment Health Services a. Other Environmental Services 7. Fiscal Services a. Other Fiscal Services 8. Other Services a. Health b. Education c. Other Service - Purchased Local Gov't Services 9. Grants: a. Home owner grant equivalents: 10. Contingency Amount
$ 12,717,795 23,959,831 36,677,626
4,599,286 6,057,998 3,776,168
868,542 781,333 1,402,863 1,374,220 2,212,944
1,416,983 827,715 395,600
4,837,836 864,012 45,532 1,440,736 5,026,468
113,500 635,890
3
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
36,677,626
$
0
0
0
Note: The following are the service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. The District of West Vancouver- comprehensive municipal services b. The City of Vancouver - comprehensive municipal services c. The District of North Vancouver- comprehensive municipal services d. The City of North Vancouver - comprehensive municipal services e. The District of Squamish - comprehensive municipal services
$ 2,898,844 $ 850,000 $ 824,393 $ 252,278 $ 200,953
Homeowners grants are comparable to those offered off reserve.
4
Appendix District Expenditures on Local Services
Pro er~' Related Ex eoditures
Home Owner Grant
uivalents
General Govemment Ex enditures Protection Seivices Trans ortation Recreation and Culture
Environment Health Services Fiscal Services Other Setvices
Contin enc ' Amounts
Com rehensive Service A eement
21,629,33 1
21,629,331
80,000
626,469 584,417 2,882,925 1,974,873 2,138,268 646,259 395,205
406,636
2,898,844
EXPEl'fDITURES SHORT/ OVER REYE1''1JES
5
Tax Revenue T OT AL RE, NUES
Property Related Expenditures
Home Owner Grant equivalents
General Government Expenditures Protection Services Transpo1tation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
Contingency Ammmts
Comprehensive Se1vice Agreement
2,044,700 2.044,700
2,044,700
1,500
623 ,243 25,891 21.304 127,060 71.990 209,120 23,558 14.406
102,235
824,393
EXPENDITURES SHORT/ OVER REVENUES
6
Tax Revenue TOTAL REYE1 ITJES
Property Related Expenditures
Home Owner Grant equivalents
General Govemment Expendinu·es Protection Services Transpo1tation Recreation and Culnu·e Community Development Environment Health Sen ices Fiscal Services Other Services
Contingency Amounts
Comprehensive Service Agreement
4.161.560
4,161,560
30.000
1,600.793 116,712 95,579 573,837 322,984 961.888 105.693 64,634
37.162
252,278
EXPENDITURES SHORT/ OVER REVENUES
7
St'a7mes (Stawamus) Taxation District Squawisll Nation Own Source Revenue Coutlibutioo Tax Revenue TOTAL REVENUE
Pro1>erty Related Ex1>enditures
Home Owner Grant equivalents
General Govemment Expenditmes Protection Services Transpo1tation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
Contingency Ammmts
Comprehensive Service Agreement
7,044,884
7,128,668
7,128,668
2,000
2,463,808 99,470 80,033 1,378,679 270,451 1,528,560 88,502 1,012,023
4.189
200,953
EXPENDITURES SHORT/ OVER REVENUES
8
Squami 11 Nation Own Source Revenue Contribution Tax Revenue TOTAL REYE1 rt S
Property Related Expenditures
1,713,367 1,71~,167
1,713,367
Home Owner Grant equivalents
General Govemment Expenditlll'es Protection Services Transpo1tation Recreation and CultlU'e Community Development Environment Health Services Fiscal Services Other Services
Contingency Amounts
Comprehensive Se1vice Agreement
750,173
27,526
85,668
850,000
EXPENDITURES SHORT I OVER REVENUES
9