Canada
On behalf of the Minister of Crown-Indigenous Relations, I HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Westbank, in the Province of British Columbia, at a meeting held on March 31, 2025.
Westbank Expenditure By-law No. 25-TX-02
Dated at Ottawa, Ontario, this 8th day of
May
2025.
Valerie Gideon Deputy Minister, Crown-Indigenous Relations
Canada
stga?tkw4niwt sqilxw (WESTBANK) EXPENDITURE BYLAW No. 25-TX-02
WHEREAS: A. stqa?tkwfniwt sqilxw (Westbank) has jurisdiction and authority over Westbank Lands; B. Pursuant to paragraph 83(1 )(a) of the Indian Act, the Council of a First Nation may make bylaws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands;
C.
D.
E.
F.
Paragraph 83(1 )(a) of the Indian Act continues to apply to stqa?tkwfniwt sqilxw (Westbank), in accordance with section 275 of the i? sckwl4 skcxipla?tet i? scxenwixwtet (Westbank First Nation Self-Government Agreement);
The sexw1<wf nma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) has made a bylaw pursuant to section 83 of the Indian Act respecting property taxation for local purposes on reserve;
The yf sexw1<wf nma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) now desires, to request the Minister to approve this Westbank Expenditure Bylaw No. 25-TX-02, a Local Revenue Law within the meaning of the stqa?tkw4niwt i? Stkwnkwinpla?s (Constitution) and the i? sckwI4 skcxipla?tet i? sdxenwixwtet (Westbank First Nation Self-Government Agreement), in accordance with the Indian Act; and
The yi sexw1<wfnma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) has given notice of this Bylaw in accordance with the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution) and the WFN Advisory Council Law No. 2017, and has considered any representations received by the sexw1<wfnma?rh (Council),
NOW THEREFORE the yi sexwkwf nma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) enacts the following bylaw: Westbank Expenditure By-law 25-TX-02:
1. 1.1 2. 2.1
TITLE This Bylaw may be cited as the "Westbank Expenditure Bylaw No. 25-TX-02". DEFINITIONS AND INTERPRETATION In this Bylaw, unless the context requires otherwise: "Act" means the Indian Act, RSC 1985, c 1-5, 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 the Budget Year;
"Bylaw" means this annual expenditure bylaw enacted under subsection 83(2) of the Act;
"yi saxwkwinma?m (Council)" means the governing body of Westbank elected under Part VI of the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution);
"Budget Year" means January 1 to December 31 of the same year; "Interest", in relation to Westbank Lands, means any estate, right or interest of any nature in or to the Lands, including any right to occupy, possess or use the Lands and includes Improvements, as applicable;
"Local Revenue Law" means a stqa?tkwfniwt sqilxw (Westbank) law or bylaw that provides for the
(a)
(b)
taxation of Interests in Westbank Lands for local purposes or for the provision of local services,
levying and collection of user fees and development cost charges to provide for public works, community infrastructure and local services on Westbank Lands,
(c) issuance of licenses or permits for a fee, and (d) expenditure of Local Revenues; "Local Revenues" means money raised under a Local Revenue Law; "Property Taxation Revenue Fund" means Local Revenues collected by stqa?tkwtniwt sqilxw (Westbank) under the Taxation Bylaw;
"Stabilization Fund" means an account designed to hold any surplus monies remaining in the Taxation Fund at the end of the Budget Year specified in the Schedule;
"Taxation Bylaw" means the Westbank Property Taxation Bylaw No. 23-TX-01; "stqa7tkw4niwt sqilxw (Westbank)" means the Westbank First Nation, being a self governing Indigenous Government as defined in the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution); and
"Westbank Lands" means (a) the following Westbank Indian Reserves: (i) Mission Creek (sanxwaqwa?sten) Indian Reserve No. 8 in British Columbia,
(ii) (iii) (iv)
(v)
Tsinstikeptum Indian Reserve No. 9 in British Columbia, Tsinstikeptum Indian Reserve No. 10 in British Columbia, Medicine Hill (ak+ mrimstn) Indian Reserve No. 11 in British Columbia, and
Medicine Creek (nmrmsitkw) Indian Reserve No. 12 in British Columbia, and
2.2
2.3 2.4
2.5
2.6
2.7
2.8
2.9
3. 3.1
3.2
(b)
lands set apart by Canada in the future as lands reserved for the use and benefit of stqa?tkwfniwt sqilxw (Westbank), within the meaning of subsection 91 (24) of the Constitution Act, 1867.
Unless otherwise provided in this Bylaw, words, expressions, and rules of construction used in this Bylaw have the same meaning as in the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution) and the Taxation Bylaw.
The Schedule to this Bylaw is attached to and constitutes part of this Bylaw. In this Bylaw: (a) words in the singular include the plural, and words in the plural include the singular; and
(b)
(c)
where a word or expression is defined, other parts of speech, and grammatical forms of the same word or expression have corresponding meanings; and
where both English and syilx terms are used in this Bylaw, both versions are equally authoritative and may be used interchangeably.
If any section of this Bylaw is for any reason held invalid by a decision of a Court, the invalid section or subsection shall be severed from and will not affect the remaining provisions of this Bylaw.
The headings given to the Parts, articles and sections in this Bylaw are for convenience of reference only, do not form part of this Bylaw and shall not be used in the interpretation of this Bylaw.
Unless otherwise noted, a reference to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment, and any law or bylaw referred to herein is a reference to a stqa?tkwfniwt sqilxw (Westbank) law or bylaw, as amended, revised, consolidated or replaced from time to time, and includes any regulations made under that law or bylaw.
Where a provision in this Bylaw or a Schedule to this Bylaw is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they may from time to time arise without reference to the present tense, future tense or the past tense.
This Bylaw shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.
BUDGETS AND AUTHORIZED EXPENDITURES The Annual Budget of stqa?tkwtniwt sqilxw (Westbank) for the Budget Year beginning January 1, 2025, and ending December 31, 2025, is attached as a Schedule to this Bylaw and the expenditures provided for in the Schedule are authorized.
Expenditures from the Property Taxation Revenue Fund must be made only in accordance with the Annual Budget and the Taxation Bylaw.
3.3
3.4
3.5
3.6
4. 4.1
Where stqa?tkwfniwt sqilxw (Westbank) wishes to authorize an expenditure not authorized in this Bylaw, or change the amount of an expenditure authorized, sexw1<winma?m (Council) must amend this Bylaw in accordance with sexwl(wf nma?m (Council) procedure and the requirements of the Act.
All surplus monies remaining in the Property Taxation Revenue Fund at the end of the Budget Year specified in the Schedule may be transferred into the Stabilization Fund and may be applied towards the operation and administration costs for the next Budget Year, overruns on existing capital projects or for any purpose related to public works, community infrastructure or local services on Westbank Land.
The grants amounts set out in the Annual Budget are hereby approved as expenditures in accordance with the Taxation Bylaw.
This Bylaw authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
PROVISIONS OF THIS BYLAW Provided that there has been substantial compliance with the provisions of this Bylaw, a procedural irregularity, technical failure to carry out a provision of this Bylaw or an insubstantial failure to comply with a requirement of this Bylaw by sexwl(wf nma?m (Council), the xatus i? Kl sxaqeq (Surveyor of Taxes) or any other person appointed to carry out the administration or enforcement of this Bylaw does not in itself constitute a failure to comply with this Bylaw by such person.
5. 5.1
COMING INTO FORCE This Bylaw comes into force and effect on the day after it is approved by the Minister of Crown-Indigenous Relations or the Minister of Indigenous Services Canada, as applicable.
BE IT HEREBY RESOLVED AND AGREED: That this Bylaw, entitled the Westbank Expenditure Bylaw No. 25-TX-02, being read for the first, and third and final time by the yf sexwl(wf nma?rh (Council) of stqa?tkwfniwt sqilxw (Westbank) held at duly convened meetings is:
1st Reading: Read a first time by the yf sexwl(wfnma?rh (Council) at a duly convened meeting held on the 3rd day of March 2025.
2nd Reading: Exempt from second reading pursuant to section 60.9 of the stqa?tkwfniwt i? Stkwnkwinpla?s (Constitution).
3rd Reading: Read a third time and enacted by the yf sexwl(wfnma?rh (Council) at a duly convened meeting held on the 3pt day of March, 2025.
~~-"
Chief Robert Louie
Councillor Jordan Coble
Councillor Andrea Alexander
Councillor Angie Derrickson
Councillor Sara Tronson
Westbank F+1:57irst Nation - Local Government Services Budget -:y- REVEN UE Taxation Revenue Penalties and Interest Interest Earned on Bank Ooeratina BC Transit Revenue Sharina RDCO Sewer Parcel Fees Misc. Revenue Total Revenue
Local Imorovement Charae Bvlaw 05-TX-03 Caoltal Proiects Fund (LIC Bvlaw 05-TX-03)
EXPENDITURES WFN Home owner Grants
General Government Services: Board of Review Prooertv Tax administration Financia l Services WFN General Administration Sncewios Museum Lea islative Interaovernmental Affairs Advisorv Council Community Services Allowance for aooeals Total General Government Services
Protective Services Westside Fire Protection
Law Enforcement Residential Tenancv Total Protective Services
Recreation Services Parks Recreation and Youth
Total Recreation Services
Collections for other Governments BCAA Munlcioal Service Aareement RDCO BC Transit Aareement Municina l Service Aareement CWK Llbrarv Services Total Collections for other Governments
Communitv Develonment Services Plannlnci and Develooment Public Works Garaae Total Communltv Develonment Services
Fiscal Services Gallaaher's Canvon reserve Stabilization Fund Caolta l Praiects Fund Contlnaencv Fund Caoita l Proiects Continciencv Fund drawdown Total Fiscal Services
Total Exoenses / Cham1e Less interest and other revenues TOTAL TAX REOUISITION
Schedule A 2025 (261 21 745 ODO 160 000 1 976 550 160.000 31 ODO 64 500 24,137 050
132 700 (132 700)
3 400 ODO
so 000 654 657 1 634 326 2 062 309 477.465 1608 072 654 223 59 200 349 303 50 000 7 599 555
3 050 000
475 953 22 000 3 547 953
700.990
700 990
165 000 895 000 690 ODO 725 000 550 000 3 025 000
1,967 164 1 504 438 3.471 602
- 2 174 500 217-450
- 2 391 950
24 137 050 (2 392 050) 21 745 000
2024 (251 I
20 033 000 100 000 2 636 487 150 000 31 000 65 000 23,015 487
132 700 -132 700
3 000.000
56 500 )90 309 1 575 120 2 200 033 460 168 1 638 298 630 523 74 282 611 538 150 000 8 186 771
2 700 000
256 692 23 000 2 979 692
599 557
599 557
190 000 790 000 600 000 630 000 490 000 2 700 000
1 895 900 1 449 937 3 345 837
-
0
2 003 300 200 330
2 203 630
23 015 487 (2 982 487) 20 033 000
DIFFERENCE
II
1 712 000 60 000 -659 937 10 000 0 -500 1121 563
•'
0 0
400 ODO
-6 500 -135 652 59 206 -137 724 17 297 -30 226 23 700 -15 082 -262 235 -100 000 -587 216
350 000
219 261 -1 000 568 261
101 433
101 433
-25 000 105 000 90 000 95 000 60 000 325 000
71 264 54 501 125 765
0 0 171 200 17 120
0 188 320
1121 563 590 437 1 712 000
PERCENT CHANGE
8.5% 60.0% -25.0% 6.7% 0.0% -0.8% 4.9%
0.0% 0.0%
13.30/o
-11.5% -17.2% 3.8% -6.3% 3.8% -1.8% 3.8% -20.3% -42.9% -66.7% -7.20/o
13.0%
85.4% -4 .3% 19.10/o
16.9%
16.9%
-13.2% 13.3% 15.0% 15.1% 12.2% 12.0%
3.8% 3.8% 3.8%
#DIV/0! 0.0% 8.5% 8.5%
#DIV/0! 8.5%
4.9% 40% 8.5%
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