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 Buffalo Point First Nation in the Province of Manitoba,
BUFFALO POINT ANNUAL TAX RATES LAW, 2025
Dated at Kam loops, British Columbia this 26th day of June, 2025.
~a::T (Manny)Jules On behalf of the First Nations Tax Commission
BUFFALO POINT FIRST NATION 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 Buffalo Point duly enacts as follows: 1. This Law may be cited as the Buffalo Point Annual Tax Rates 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;
"Assessment Law" means the Buffalo Point First Nation Property Assessment Law, 2011, as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2013
"First Nation" means the Buffalo Point, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act; "taxable prope11y" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Buffalo Point First Nation Property Taxation Law, 2011; as amended the Buffalo Point First Nation Property Taxation Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Taxation Amendment Lmv, 2013.
3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class.
4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. This Law must be construed as being remedial and must be given such fair, large and liberal con 1s truction and interpretation as best ensures the attainment of its objectives.
7. The Schedule attached to this Law forms pmi of and is an integral part of this Law. 8. 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 5~ day of May, 2025, at Buffalo Point, in the Province of Manitoba.
A quorum of Council consists of two (2) members of Council.
Chief John Thunder
~~~·-· Councillor Drew Thunder
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PROPERTY CLASS
Class 1 Residential
Class 2 Residential
Class 3 Residential : Condos
Class 4 Farm
Class 5 Pipeline
Class 6 Railway
Class 7 Institutional
Class 8 Designated Recreational
Class 9 Other
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
17.65850
17.65850
17.65850
17.65850
17.65850
17.65850
17.65850
17.65850
19.29570
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