FIRST NATIONS TAX COMMISSION COMMISS ION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the XatsOII First Nation in the Province of British Columbia,
XATSOLL FIRST NATION ANNUAL EXPENDITURE LAW, 2024
Dated at Kamloops, British Columbia this 22nd day of November, 2024.
Chief Commissi C.T. (Manny)Jules On behalf of the First Nations Tax Commission
XATSOLL FIRST 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 properly assessment law and a property taxation law; C. Subsection I0 (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(J )(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 THEREf<ORE the Council of the Xatsull First Nation duly enacts as fo llows: 1. This Law may be cited as the Xat.frill First 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 Suda Creek Indian Hand Property Assessment and Taxation !Jylaw, 1998; "Council" has the meaning given to that term in the Act; "First Nation" means the Xatsull First Nation, being a band named in the schedule to the Act; "Law" means this m111ual 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 loca l 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 Soda Creek Indian /Jami First Notion l'roperty Assessment and Taxation /Jylaw, 1998. 3. The First Nation's annual budget for the budget year beginning April I, 2024, and ending March 3 1, 2025, is attached as a Schedule and the expenditures provided for in the Schedule arc authorii',ed.
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 I ,aw is enacted are included in the annual budget and arc 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 cxpcnclilurc authorized, Counci l must amend this I ,aw in accordance with Counci l 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 defi ned, words and express ions used in this Law have the mean ings given to them in the Assessment Law and the Taxation Law.
9. Where a provision in this Law is expressed in the prese nt 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 libera l construction and interpretation as best ensures the attainment of its objectives.
11.( I) 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 clay after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the 17th day of October, 2024, at XatsCT II First Nation, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
--~
~ - Chief Rh onda Phillips
Co uncillor Donna Dixon _/4,~ .L tc~. Counci llor Kelly Sellars
_ fl!/._(aj_lr_~_,J .,f~ . .f l.A--:;__. __ ('touncillor Ma1joric Se llers-Cady
Councillor Pat Sellars
2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES J. Property tax revenues to be collected in budget year: a. Property 'fax Revenues
TOTAL REVENUES
PART 2: EXPENDITURES I. General Government Expenditures a. Executive and Legislative b. General Administrative
2. Contingency Amount
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT I. Accumulated Surplus - revenues carried forward from the previous budget year 2. Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$179,528
$179,528
$28,000 $133,575
$17,953
$179,528
$714,765 $0
$714,765
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