FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIO I\JS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Squamish Nation in the Province of British Columbia,
SQUAMISH NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 29th day of May, 2025.
Chief Commissione C . (Manny) Jules On behalf of the First Nations Tax Commission
SQUAMISH 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish 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 Squamish Real Property Assessment Law, 201 0; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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 Squamish Real Property Taxation Law, 2010. 3. The First Nation's annual budget for the budget year beginning January 01, 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. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
9. 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.
10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
11. 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.
12.(1) 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. 13. 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 the Council on the 17th day of May, 2025, at which the required of four (4 ) members of Council was present throughout.
A QUORUM OF SQUAMISH NA7TON COUNCIL CONSISTS OF 1. COUNCILLORS
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD MEETING HELD AT: NORTH VANCOUVER B. C.
MOVED BY:
Councillor Stewart Gonzales - Sempulyan
DATED:
~ Stewart Gonzales Sempulyan
~HU lv Dustin Rivers Sxwchalten iy ~elsflem
Kristen Rivers Tiyaltelut
SECONDED BY
Councillor Ann Whonnock -Syexwaliya
Shayla Jacobs Sumkwaht
~ a.w~ Ann Whonnock Syexwaliya
2
Joyce Williams
Deborah Baker K'ana
Wilson Williams Sxwfxwtn
3
SCHEDULE 2025 ANNUAL BUDGET
PARTl:REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues 2. Squamish Nation Own Source Revenue Contribution TOT AL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Other Protective Services 3. Transportation a. Roads and Streets 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning 6. Environment Health Services a. Other Environmental Services 7. Fiscal Services a. Other Fiscal Services 8. Other Services a. Health b. Education c. Other Service - Purchased Local Gov't Services 9. Grants: a. Home owner grant equivalents: 10. Contingency Amount
$ 13,855,982 27,113,109 40,969,091
3,699,199 7,104,749 3,732,958
2,142,419 860,281 3,060,574 1,660,808 2,691,145
1,309,521 1,341,653
4,537,371 242,652 285,725 2,422,406 5,064,831
120,000 692,799
4
TOTA L EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus revenues carried forward from the previous budget year
2.
Accumulated Deficit revenue expenditures carried forward from the previous budget year
BALANCE
40,969,091
$
0
0
0
Note: The following are the service agreements with third-patty service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. b. c. d. e.
The District of West Vancouver - comprehensive municipal services The City of Vancouver - comprehensive municipal services The District of North Vancouver - comprehensive municipal services The City ofN01th Vancouver - comprehensive municipal services The District of Squamish - comprehensive municipal services
$ 2,948,473 $ 1,150,000 $ 866,839 $ 79,470 $ 20,049
Homeowners grants are comparable to those offered off reserve.
5
Appendix District Expenditures on Local Services
Squ. mt sh ~atiou Own Sou r ce Revenue Co Tax Revenue TOT.-\.L REYE. 1GES
Property Related Expenditures
- 2,980 250
22,980,250
Home Owner Grant equivalents
General Government Ex enditures Protection.S etvices Trans ortation Recreation and Culture Communitv Develo ment Environment Health Setvices Fiscal Se1vices Other Setvices
Cantin encv Amounts
Com rehensive Se1vice A ·eement
1,580,091
3,796,801 1,965 ,188 1,952,057
793,535
431,883
2,948,473
EXPE1'1DITURES SHORT / OVER REVE1'"1JES
6
Tax Revenue TOTAL REYE:.\"'L"E '
Property Related Expenditures
Home Owner Grant equivalents
General Government Ex enditures Protection Seivices Trans ortation Recreation and Culture
Environment Health Setvices Fiscal Seivices Other Services
Contin encv Amounts
Com rehensive Seivice A eement
2,171 ,.683 2,171,683
2,171,683
2,000
608,868 58,833 23 ,744 193,644 73,172 199,755 6,.697 29,547
108,584
866,839
EXPE1\"'DITURES SHORT/ OVER REVE1'UES
7
Tax Revenue TOTAL REYE. TES
Property Related Expenditures
Home Owner Grant equivalents
General Government Ex enditures Protection Se1vices Trans ortation Recreation and Culture Community Develo ment Environment Health Se1vices Fiscal Setvices Other Setvices
IC om rehensive Setvice A eement
5,375,914
31 ,000
2,007,545 323,583 130,590 1,065,042 402,445 1,098,652 36,834 162,506
38,247
79,470
EXPENDffifRES SHORT/ OVER RE\'E1''UES
8
Tax Revenue TOTAL REYE~t."E
Property Related Eil)enditures
Home Owner Grant equivalents
General Government Ex enditures Protection Services Trans ortation Recreation and Culture Communitv Develo ment Environment Health Services Fiscal Services Other Se1vices
Com rehensive Service A eement
8,258,701
8,258,701
2,000
2,416,381 179,912 68,263 2,328,065 210,369 1,286,907 19,254 1,722,543
20,049
EXPE1''DITURES SHORT/ OVER REVENL"ES
9
TOTAL REYE:\""l"ES
Property Related Expenditures
Home Owner Grant equivalents
General Government Expenditures Protection Seivices Transportation Recreation and Culture Community Development Environment Heal th Seivices Fiscal Services IO ther Seivices
Contingency Amounts
Comprehensive Service Agreement
EXPE1'1DITURES SHORT/ OVER REVE1'u"ES
2~1s2)s43 I
2,182,543
-
894,441 --28,975 ----
109,127
1,150,000
-
10