FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATION S
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Na noose First Nation in the Province of British Columbia,
NANOOSE FIRST NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 27th day of November, 2025.
Chief Com mi • ner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
WHEREAS:
NANOOSE FIRST NATION ANNUAL EXPENDITURE LAW, 2025
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 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 the Council of the Na noose First Nation duly enacts as follows: 1. This Law may be cited as the Nanoose 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 Nanoose First Nation Property Assessment Law, 2015; as amended by the Nanoose First Nation Property Assessment Amendment Law, 2017; "Council" has the meaning given to that term in the Act; "First Nation" means the Nanoose First 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;
1
THIS LAW IS HEREBY DULY ENACTED by Council on the \ Q November 2025, at Lantzville in the Province of British Columbia.
day of
A quorum of Council consists of THREE (3) members of Council. ~ ~
,et~:;¢:;<b;-Councillor Christopher Bob
Councillor Lawrence Mitchell
Councillor Cheryl Jones
Councillor Gordon Edwards
3
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 Administration (b) BC Assessment (Assessor Services) (c) Audit Fees
2. Protection Services (a) Firefighting (b) Emergency Planning
3. Transportation (a) Roads & Servicing
4. Recreational & Cultural Services (a) Recreation (b) Culture
5. Community Development (a) Land Rehabilitation & beautification (b) Education
6. Environmental Health Services (a) Water Supply (b) Sewage Collection & Disposal (c) Garbage Collection
7. Contingency Amount TOTAL EXPENDITURES
$179,682.60 $179,682.60
$12,000.00 $2,000.00 $2,500.00
$10,000.00 $0
$75,000.00
$10,000.00 $10,000.00
$18,585.77 $5,000.00
$10,000.00 $10,000.00 $12,800.00
$1,796.83 $179,682.60
4
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
$0
$0
$0
Note: The following are the 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:
1) District of Lantzville Fire Protection Services 2) Regional District of Nanaimo Curbside Garbage/Recycling 3) GFL Environmental Inc. Commercial Garbage Recycling 4) Ecofluid Technologies Inc. WWTP Maintenance Services Note: The shortfall in funding will be covered by Nanoose First Nation own source funding.
$42,000.00 $16,200.00 $43,200.00 $113,160.00
5