Part II - Enacted First Nations Legislation

Decision Information

Decision Content

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 Beardy's and Okemasis' Cree Nation in the Province of Saskatchewan,

BEARDY'S AND OKEMS/S' CREE NATION ANNUAL EXPENDITURE LAW, 2024

Dated at Kamloops, British Co lumbia this 15th day of August, 2024.

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Chief Commissione~s On behalf of the First Nations Tax Commission

BEARDY'S AND OKEMSIS' CREE 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 I 0(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( I)( a. I) 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 expenditures made in accordance with section 13 .1 of the Act;

NOW THEREFORE the Council of the Beardy's and Okemsis' Cree Nation duly enacts as follows: 1. This Law may be cited as the Beardy 'sand Okemsis' Cree 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 Beardy's and Okemsis' Cree Nation Property Assessment Law, 2022; "Council" has the meaning given to that term in the Act; "First Nation" means Beardy's and Okemsis' Cree Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5( 1) (b) oft he 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(l)(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 Beardy's and Okemsis' Cree Nation Property Taxation Law, 2022. 3. The First Nation's annual budget for the budget year beginning January 1, 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. 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 prov ision 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 g iven such fai r, large and liberal constructio n and interpretation as best ensures the attainment of its objectives.

11.( 1) The Schedu le attached to this Law, including any Appendices, forms part of and is an integral pa11 of this Law. (2) A reference to the Schedu le is a reference to the Schedule to this Law. 12. This Law comes into force and e ffect on the day after it is approved by the fi rst Nations Tax Commission. -\' ,.__ . . ยท T l- IS,LAW IS HEREBY DULY ENACTED by Council on the I day of Av..9\-t J h , 20'2i at ~~, 1.-'t~~i\r\~'i~ , inthefrovince of ~1~\<-,,h.l,~1.,.,oh --- ,/

A quorum of Counctl ~ c ~

on " s ' i " s '" t : s ~ o 1-f . . _ _

______ (~ \. .J. \

members of Counc il.

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Chief Edwin Ananas

Councillor Sheryl Okemaysim

Councillor Warren Seesequ ~~ Councillor Christopher Gamble

Cou~

ble

SCHEDULE ANNUAL BUDGET

PART 1: REVENUES I. Property tax revenues to be collected in budget year: a. Property Tax Revenues

TOTAL REVENUES

PART 2: EXPENDITURES 1. Community Development a. Sports Grounds Project - Labour b. Sports Grounds Project - Material 2. Contingency

TOTAL EXPENDITURES

BALANCE

$ 83,251.18

$83,251.18

50,000.00 30,000.00 $ 3,251.18

$83,251.18

$

0

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