FIRST NATIONS TAX COMMISSION COMM ISSION DE LA FISCALITE DES PREMIERES NATI ONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the We Wai Kai Nation in the Province of British Columbia,
WE WAI KAI NATION ANNUAL TAX RATES LAV½ 2024
Dated at Kamloops, British Columbia this 6th day of June, 2024.
C ef Commissioner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
WE WAI KAI NATION ANNUAL TAX RATES 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 ofreserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and
C. Subsection I 0(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class oflands and interests or rights;
NOW THEREFORE the Council of the We Wai Kai Nation duly enacts as follows: 1. This Law may be cited as the We Wai Kai Nation Annual Tax Rates 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;
"Assessment Law" means the We Wai Kai Nation Proper~y Assessment Lmv, 2012; "First Nation" means the We Wai Kai Nation, being a band named in the schedule to the Act; "Property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act;
"Taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the We Wai Kai Nation Property Taxation Law, 2012. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2024 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1ty in each property class.
4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. 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 1 st Campbell River, in the Province of British Columbia.
day of June, 2024, at
A quorum of Council consists of five (5) members of Council.
Chief Ronnie Chickite
Councillor Nicole Assu ~' ~ ~ ~ o 1 - Jonathan Chickite
Councillor Glenn Assu
Councillor Ted Assu Councillor Kim Duncan
Councillor Arthur Wilson
2
PROPERTY CLASS
SCHEDULE TAX RATES
Class 1 - Residential Class 2 Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 7- Managed Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
RA TE PER $1000 of Assessed Value
5.88179 59.09936 10.65050 15.09735 16.87746 26.78402 12.40168 15.71310
3