FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Akisqnuk First Nation in the Province of British Columbia,
?AKISQ'NUK FIRST NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 26th day of June, 2025.
~/,
Chief Co~anny)Jules On behalf of the First Nations Tax Commission
?akisqnuk First Nation 3050 Hwy 93/95 Windermere, B.C. V0B 2L2 Office: 250.342.6301 Fax: 250.342.9693 www.akisqnuk.org
2025/26 BAND COUNCIL RESOLUTION #07 2025-2026 (FIN)
THE COUNCIL OF THE ?AKISQNUK FIRST NATION, AT A DULY CONVENED MEETING ON THE ?AKISQNUK FIRST NATION RESERVE #3, ON THIS 28TH DAY OF MAY 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 S{l){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 of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act;
NOW THEREFORE BE IT RESOLVED THAT: The Council of the 7akisqnuk First Nation duly enacts as follows: 1. This Law may be cited as the ?akisqnuk First 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 ?akisqnuk First Nation Property Assessment Law, 2016; "Council" has the meaning given to that term in the Act; "First Nation" means the 7akisqnuk First Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph S{l){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 S{l){a) of the Act;
Through sound, responsible leadership, we will promote the well-being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27cc5ee56cf
"property taxation law" means a law enacted by the First Nation under paragraph 5(1){a) of the Act; and "Taxation Law" means the ?akisqnuk First Nation Property Taxation Law, 2016. 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. 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 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. 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 28 th day of May 2025, at Windermere, in the Province of British Columbia.
CHIEF DONALD SAM
COUNCILLOR ALLAN NICHOLAS
COUNCILLOR DARCY FISHER
COUNCILLOR JANICE ALPINE
COUNCILLOR FARO BURGOYNE
Through sound, responsible leadership, we will promote the well-being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27 cc5ee56cf
?akisqnuk First Nation 3050 Hwy 93/95 Windermere, B.C. V0B 2L2 Office: 250.342.6301 Fax: 250.342.9693 www.akisqnuk.org
SCHEDULE ANNUAL PROPERTY TAX BUDGET
PART 1: REVENUES 1. Property Tax Revenues to be collected in budget year a. Property Tax Revenue TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Comprehensive Service Agreement {RDEK) 3. Community Development a. Education b. Housing 4. Other Services a. Health 5. Grants a. Home owner grant equivalents 6. Contingency Amount TOTAL EXPENDITURES
$466,558.35 $466,558.35
$138,737.00 $35,000.00 $20,000.00
$135,000.00
$25,000.00 $27,500.00
$25,000.00
$20,000.00 $40,321.35 $466,558.35
Through sound, responsible leadership, we will promote the well-being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27cc5ee56cf
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus- revenues carried forward from the previous budget year 2. Accumulated Surplus- revenues carried forward from the previous budget year BALANCE
$0.00
$0.00 $0.00
Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: a. Regional District of East Kootenay for: Fire and other protection, waste disposal, hospital and other $135,000.00
Note: This Budget includes the attached two appendices.
Through sound, responsible leadership, we will promote the well-being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27 cc5ee56cf
?akisqnuk First Nation 3050 Hwy 93/95 Windermere, B.C. V0B 2L2 Office: 250.342.6301 Fax: 250.342.9693 www.akisqnuk.org
Note: This Budget includes the attached Appendix Appendix 1 Reserve Fund Balances
1. Capital Reserve fund Beginning balance as of April 1, 2025 Transfers out a. to current year's revenues: b. to ----- reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. to current year's revenues: b. to ----- reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of April 1, 2026
$38,837.76
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $776.76 $39,614.52
Through sound, responsible leadership, we will promote the well-being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27cc5ee56cf
Appendix 2 IBE Water System Replacement Service Tax Budget and Debt Repayment Reserve Fund Balance Service Tax Current Year Budget PART 1: REVENUES 1. Service Tax Revenues to be collected in current year $127,008.00 2. Moneys form Service Tax Reserve Fund to be $0.00 expended in current year: TOTAL REVENUES $127,008.00
PART 2: EXPENDITURES 1. Financing Payments to First Nations Finance Auth 2. Transfers into Service Tax Reserve Fund: IBE water System Replacement TOTAL EXPENDITURES:
1. Service Tax Reserve fund balance Beginning balance as of April 1, 2025 Transfers in a. to current year's revenues: Interest earned in current year: Ending balance as of April 1, 2026
$108,032.40 $18,975.60 $127,008.00
$179,218.20 $18,975.60 $3,963.88 $202,157.68
Through sound, responsible leadership, we will promote the well -being and economic self-reliance of our people by encouraging and fostering education and sustainable employment.
Doc ID: 180e96f7644f76703039f8512d21 a27cc5ee56cf
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Sent for signature to Donald Sam (donald .sam@akisqnuk.org) ,
Councillor Allan Nicholas (al.nicholas@akisqnuk.org), Councillor Darcy Fisher (darcy.fisher@akisqnuk.org), Councillor Janice Alpine Uanice.alpine@akisqnuk.org) and Councillor Faro Burgoyne (faro.burgoyne@akisqnuk.org) from sue. smythe@akisqn u k. org IP: 104.247.65.36
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