Part II - Enacted First Nations Legislation

Decision Information

Decision Content

FIRST NATIONS TAX COMMISSION COMMISS IOl'l 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 Loon River First Nation in the Province of Alberta,

LOON RIVER FIRST NATION ANNUAL TAX RATES LAW, 2025

Dated at Kamloops, British Columbia this 15th day of May, 2025.

~a:::missioner CT. (Manny)Jules On behalf of the First Nations Tax Commission

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Indian and Northern Affaires indiennes Affairs Canada et du Nord Canada

Chronological no. consécutif

File feference no. - de référence du dossier 2025-04-28-02

BAND COUNCIL RESOLUTION NOTE: The words “from our Band Funds” “capital” or “revenue”, whichever is the case, must appear in all resolutions requesting expenditures from Band Funds. NOTA: Les mots “des fonds de notre bande” “capital” ou “revenu” selon le cas doivent paraitre dans toutes les résolutions portant sur des dépenses à mëme les fonds des bandes. Cash free balance Solde disponible The council of Loon River First Nation # 476 Capital account

Date of duly convened meeting Date de l’assemblée dument convoquée

April 28, 2025

Province Alberta

Revenue account

Whereas: (A) Pursuant to section 5 of the First Nations Fiscal Management Act, the council of first nation may make laws respecting taxation for local purposes of reserve 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 10(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 of lands and interest or rights;

Now Therefore: The Council of the Loon River First Nation duly enacts as follows: 1. This Law may be cited as the Loon River First Nation Annual Tax Rates Law, 2025. 2. In this Law:

3. 4. 5. 6.

7. 8.

“Act” means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; “Assessment Law” means the Loon River First Nation Property Assessment and Taxation By-Law; “First Nation” means the Loon River First Nation, being a band named in the schedule to the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; “taxable property” has the meaning given to that term in the Taxation Law; and “Taxation Law” means the Loon River First Nation Property Assessment and Taxation By-law. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. Except where otherwise defined, words and expressions used in this Law have the meanings give to them in the Assessment Law and the Taxation Law. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 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. The Schedule attached to this Law forms part of and is an integral part of this Law. 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 28th day of April, 2025 at Loon River First Nation, in the Province of Alberta.

______________________________ ___________________________________ ___________________________________ (Chief) (Councillor) (Councillor) Print Name: Ivan Sawan Print Name: Cody Letendre Print Name: Heather McTaggart

______________________________ _____________r_____r____s_____ ________ (Councillor) (Councillor) Print Name: Mevla White Print Name: Shayne Letendre

Expenditure - Dépenses

FOR DEPARTMENTAL USE ONLY RÉSERVÉ AU MINISTERE Authority (Indian Act Section) Source or funds Expenditure Dépenses Authority (Indian Act Section) Source of funds Autorité (Article de la Loi Source des fonds Autorité (Article de la Loi sur Source des fonds sur les Indiens) les Indiens) Capital Cap ital

Recommending officer Recommandé par

Revenue Revenu

Signature Date

Approving officer Approuvé par

_______________________________________________ _____________________ Signature Date

Recommending officer Recommandé par

Revenue Rev enu

Signature Date

Recommending officer Recommandé par

Signature Date

Canad•a

Document Ref: AVW5K-GQDFX-MPAWQ-3PMYI

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PROPERTY CLASS

Class 2 Non-Residential Class 4 - Machinery and Equipment

Document Ref: AVW5K-GQDFX-MPAWQ-3PMYI

SCHEDULE TAX RATES

RATE PER $1,000 of Assessed Value

23.9640 19.0610

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REF. NUMBER AVW5K-GQDFX-MPAWQ-3PMYI

CERTIFICATE of SIGNATURE

SIGNER HEATHER MCTAGGART EMAIL COUNCILLOR.HMCTAGGART@LOONRIVER.AB.CA

PHONE +17806496889

TIMESTAMP SENT 05 MAY 2025 16:51:17 UTC

VIEWED 05 MAY 2025 16:51:40 UTC

SIGNED 05 MAY 2025 16:53:06 UTC

SIGNATURE

DOCUMENT COMPLETED BY ALL PARTIES ON 06 MAY 2025 04:58:35 UTC

IP ADDRESS 174.90.223.152

LOCATION EDMONTON, CANADA

RECIPIENT VERIFICATION

PHONE NUMBER VERIFIED 05 MAY 2025 16:51:40 UTC

SHAYNE LETENDRE EMAIL SHAYNELETENDRE@LIVE.CA

PHONE +15875914166

SENT 05 MAY 2025 16:51:17 UTC

VIEWED 05 MAY 2025 16:56:11 UTC

SIGNED 05 MAY 2025 16:56:32 UTC

IP ADDRESS 207.34.93.39

LOCATION RED DEER, CANADA

RECIPIENT VERIFICATION

PHONE NUMBER VERIFIED 05 MAY 2025 16:56:11 UTC

Signed with PandaDoc

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REF. NUMBER AVW5K-GQDFX-MPAWQ-3PMYI

CERTIFICATE of SIGNATURE

SIGNER CODY LETENDRE EMAIL COUNCILLOR.CLETENDRE@LOONRIVER.AB.CA

PHONE +17806495559

TIMESTAMP SENT 05 MAY 2025 16:51:17 UTC

VIEWED 05 MAY 2025 16:58:33 UTC

SIGNED 05 MAY 2025 16:58:46 UTC

SIGNATURE

DOCUMENT COMPLETED BY ALL PARTIES ON 06 MAY 2025 04:58:35 UTC

IP ADDRESS 207.34.93.51

LOCATION RED DEER, CANADA

RECIPIENT VERIFICATION

EMAIL VERIFIED 05 MAY 2025 16:58:33 UTC

MELVA WHITE EMAIL COUNCILLOR.MWHITE@LOONRIVER.AB.CA

PHONE +17806496593

SENT 05 MAY 2025 16:51:17 UTC

VIEWED 05 MAY 2025 17:02:03 UTC

SIGNED 05 MAY 2025 17:02:21 UTC

IP ADDRESS 174.90.223.249

LOCATION EDMONTON, CANADA

RECIPIENT VERIFICATION

EMAIL VERIFIED 05 MAY 2025 17:02:03 UTC

Signed with PandaDoc

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REF. NUMBER AVW5K-GQDFX-MPAWQ-3PMYI

SIGNER IVAN SAWAN EMAIL IVAN.SAWAN@LOONRIVER.AB.CA

PHONE +17806490306

CERTIFICATE of SIGNATURE

TIMESTAMP SENT 05 MAY 2025 16:51:17 UTC

VIEWED 06 MAY 2025 04:58:20 UTC

SIGNED 06 MAY 2025 04:58:35 UTC

SIGNATURE

DOCUMENT COMPLETED BY ALL PARTIES ON 06 MAY 2025 04:58:35 UTC

IP ADDRESS 204.191.35.155

LOCATION EDMONTON, CANADA

RECIPIENT VERIFICATION

EMAIL VERIFIED 06 MAY 2025 04:58:20 UTC

Signed with PandaDoc

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