Part II - Enacted First Nations Legislation

Decision Information

Decision Content


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,


Dated at Kamloops, British Columbia this 6th day of June, 2024.

Chi Commissioner C.T. (Manny)Jules On behal of the First Nations Tax Commission

WE WAI KAI 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 prope1ty 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 ofrevenues 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 We Wai Kai Nation duly enacts as follows: 1. This Law may be cited as the We Wai Kai 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 .1 of the Act;

"Assessment Law" means the We Wai Kai Nation Property Assessment Law, 2012; "Council" has the meaning given to that term in the Act; "First Nation" means the We Wai Kai Nation, being a band named in the schedule to the Act; "Law" means this ammal expenditure law enacted under paragraph 5(1 )(b) of the Act as required by subsection I 0(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 We Wai Kai Nation Property Taxation Law, 2012. 3. The First Nation's annual budget for the budget year beginning April 1,2024, and ending March 31, 2025, 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 pa11 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 Conm1ission.

THIS LAW IS HEREBY DULY ENACTED by Council on the 1 s 1 River, in the Province of British Columbia.

day of June, 2024, at Campbell

A quorum of Council consists of five (5) members of Council.

Chief Ronnie Chickite

Councillor Nicole Assu

~ouncillor Jonathan Chickite

Councillor Gl2:L

Councillor Ted Assu

Councillor Kim Duncan

Councillor Mildred Price

Councillor Arthur Wilson



PART 1: REVENUES I. Property tax revenues to be collected in budget year: a. Property Tax Revenues b. Payments received in lieu of taxes c. Service Payment in Lieu of Taxes Revenue


PART 2: EXPENDITURES I. General Govermnent Expenditures a. General Administrative b. BC Assessment c. Board of Review 2. Protection Services a. Policing b. Enforcement c. Other Protective Services (Security) 3. Transportation a. Snow and Ice Removal b. Public Transit 4. Recreation and Cultural Services a. Parks 5. Environment Health Services a. Garbage Waste Collection and Disposal b. Recycling 6. Community Development a. Housing Reserve and Repairs b. Planning and Zoning 7. Contingency Amount 8. Transfers into Reserve Funds


$219,678.51 $27,757.09 $404,216.42


$25,000.00 $2,000.00 $7,094.82

$4,000.00 $10,000.00 $100,000.00

15,000.00 18,000.00

$144,840.86 $11,000.00 $4,000.00

$10,000.00 $250,716.34 $51,374.52




l. Accumulated Surplus - revenues carried forward from the previous budget year


BALANCE $ 0 Note: The following are the service agreements with third-party service providers, and the amounts indicated are lhe amounls payable by the First Nation under each agreement during the budget year:

a. BC Assessment b. City of Campbell River Note: This Budget includes the attached Appendix.

$2,000.00 $4,000.00


Appendix Reserve Fund Balances I. Community Capital Projects Beginning balance as of April I, 2024: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another putvose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2025:

$87,555.85 $ $ $

$ $ $ $5,346.06 $92,901.91


 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.