FIRST NATIONS TAX COMMISSION COMM ISSION 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 Binche Whut'en in the Province of British Columbia,
8/NCHE WHUT'EN ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 5th day of June, 2025.
Chief Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
BIN CHE WHUT'EN 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) ofthc 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 oft he FirstNation wishes to establish an annual budget for the expendit1.1re ofrevenues raised in the current taxation year, and wishes to authorize expenditures made in accordance witl1
section 13 .1 of the Act;
NOW THEREFORE the Council of the Binche Whut'en duly enacts as follows: 1. This Law may be cited as the Binche Whut'en 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 projectedlocalrevenues and projected expenditures oft hose local revenues during a budget yeai~ and setting out expenditures made in accordance with section 13.1 of the Act;
"Assessment Law" means the Binche Whut'en Property Assessment By-law, 2020; "Council" has the meaning given to that term in the Act; "First Nation" means the Bincl1e Whut'en, 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 I 0(2) of the Act; "local revenues" meai1s 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 ( l )(a) of the Act; and "Taxation Law" means the Binche Whut'en Property Taxation By-lent~ 2020. 3. The First Nation's annual budget for the budget year beginning April 1, 2025, and ending March 31, 2026, 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 setoutin the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. Bincl1e Whut'en Contingency Reserve Fund is hereby established for the purposes of funding unforeseen operating expenditures and stabilizing the tempora1y impacts of cyclical local revenue decreases. 9. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule . 10. Exceptwhere otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
11. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
12. 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.
13. ( 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. 14. 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 23rd day of May, 2025, at Bincl1e Reserve Number 2, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Chief Jarrod Tom
~illorJ oshua Hallman
Councillor Sebastian Anatole
Councillor Corbin Tom
Councillor Veronica Campbell
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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. General Administrative 2. Community Development a. Other regional Planning and Development 3. Grants a. Home owner grant "equivalents" 4. Contingency Amount 5. Transfers into reserve funds TOTAL EXPENDITURES
$ $
$
$
$ $ $ $
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried fotward from the previous budget year $ 2. Accumulated Deficit- revenue expenditures carried fo1ward from the previous budget $ year BALANCE $
49,656.01 49,656.01
5,000.00
30,000.00
5,500.00 4,190.41 4,965.60 49,656.01
0.00 0. 00
0.00
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