FIRST NATIONS TAX COMMISSION COMMISSION 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 Tk'emlups te Secwepemc in the Province of British Columbia,
TK'EMLUPS TE SECWEPEMC ANNUAL TAX RATES LAW, 2025
Dated at Calgary, Alberta this 17th day of June, 2025.
Deputy Chief Commissioner David Paul On behalf of the First Nations Tax Commission
TK ' EMLU ' PS TE SECWE ' PEMC ANNUAL TAX RATES 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 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 interests or rights;
NOW THEREFORE the Council of the Tl~emlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tkemh'ps te Secwepemc Annual Tax Rates Lm-v, 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;
"Assessment Law" means the Tkemh'ps te Secwepemc Property Assessment Law, 2023; "First Nation" means the Tl~emlups te Secwepemc, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable propeiiy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Tkemh'ps te Secwepemc Property Taxation Lm11, 2023. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedules upon the assessed value of all taxable property in each property class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable propetiy in a taxation year is less than three hundred and fifty dollars($ 350), the taxable property shall be taxed at three hundred and fifty dollars($ 350) for the taxation year.
5. Notwithstanding section 3, where the amount of the tax levied on taxable propetiy other than Class 1 taxable property in a taxation year is less than one hundred dollars ($ 100), the taxable property shall be taxed at one hundred dollars ($ 100) for the taxation year.
6. 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.
7. Where a provision in this Law is expressed in the present ten~e, the provision applies to the circumstances as they arise.
8. 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.
9. The Schedules attached to this Law forms part of and is an integral part of this Law.
10. 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 10 day of June, 2025, at Kam loops, in the Province of British Columbia.
A quorum of Council consists of four (4 ) members of Council.
Law READING & ADOPTION DATES 1 st Reading the 3 day of JUNE, 2025 2 nd Reading the 3 day of JUNE, 2025 3 rd Reading and Enactment the 10 day of JUNE, 2025 Final presentation for signature the 10 day of JUNE, 2025
This Law is hereby passed at a duly convened meeting of the Council of the Tkemlups te Secwepemc the 10 day of JUNE, 2025.
Being the majority of those members of the Council of the Tkemlups te Secwepemc present. There are eight (8) Council members and a quorum of Council is four (4) members.
Number of members of the Council present at the meeting:_. This Law comes into force on the following day on which it is approved by the First Nations Tax Commission first and published.
Voting in favour of this law are the following members of the Council:
Councillor Boyd Gottfriedson
Councillor Vicki Manuel
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Councillor Myron Thomas
PROPERTY CLASS
SCHEDULE A DISTRICT 1 (KIB GENERAL) TAX RATES
Class 1 - Residential Class 2 - Utilities Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization
RATE PER $1,000 of assessed value
4.52748 29.30763 13.89978 11.02080 3.71309
3
PROPERTY CLASS Class 1 - Residential
SCHEDULE B DISTRICT2 (PAUL LAKE) TAX RATES
RATE PER $1,000 of assessed value 4.52456
4
PROPERTY CLASS Class 1 - Residential
SCHEDULEC DISTRICT 3 (SUN RIVERS) TAX RATES
Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization
RATE PER $1,000 of assessed value 6.47620
16.37850 17.77730
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