FIRST NATIONS TAX COMMISSION COMMISSIOl--1 DE LA FISCALITE DES PREMI ERES NATIOl--15
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Siksika Nation in the Province of Alberta,
SIKSIKA NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 15th day of May, 2025.
~t ~missioner CT. (Manny)Jules On behalf of the First Nations Tax Commission
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SIKSIKA NATION ANNUAL EXPENDITURE LAW, 2025
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 property 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 of revenues raised under those laws; and
D. The Council of the First Nation wishes to establish an annual budget for the expenditure ofrevenues 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 Siksika Nation duly enacts as follows: 1. This Law may be cited as the Siksika Nation Annual Expenditure Law, 2025. 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 Siksika Nation Property Assessment Law, 2015; "Council" has the meaning given to that term in the Act; "First Nation" means the Siksika Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5(1 )(b) of the 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(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 Siksika Nation Property Taxation Law, 2015. 3. The First Nation's annual budget for the budget year beginning January 1, 2025 and ending December 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 pait of and is an integral pa1t 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 Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the _6__day of May 2025, at Siksika, in the Province of Albe1ta.
A quorum of Council consists ofSevenQ) members ofCou~
Counci' lor Carlin Back Rabbit ?
'C ouncillor Kendall Panther Bone
_C_o_u_n_ci_ll-f+- iC.a_n_d-'a-c_e_B_a_c_k_fa_t ____
Councillor Reuben Breaker
Councillor Ike Solway
Councillor Lou Ann Solway <U Councillor Marsha WolfC ollar
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues
TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. GeneralAdministrative 2. Recreation and Cultural Services a. Recreation 3. Other Services a. OtherService 4. Contingency
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus revenues caITied forward from the previous budget year
2.
Accumulated Deficit - revenue expenditures caITied fonvard from the previous budget year
BALANCE
$
$812,182.16
$ 812,182.16
$ 28,500.00 $150,000.00 $ 600, 000.00 $ 33,682.16
$ 812,182.16
$ $
0.00
0.00
0.00