Contenu de la décision
First Nations Tax Commission Commission de la fiscalité des premières nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Tla-o-qui-aht First Nations in the Province of British Columbia, Tla-o-qui-aht First Nations Annual Tax Rates Law, 2019 Dated at Kamloops, British Columbia this 24th day of September, 2019. On behalf of the First Nations Tax Commission C.T. (Mann 1 11 s — Chief Commissioner Nations Tax Commission Q
TLA-O-QUI-AHT FIRST NATIONS ANNUAL TAX RATES LAW, 2019 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 in the reserve; 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 Tla-o-qui-aht First Nations duly enacts as follows: 1. This Law may be cited as the Tla-o-qui-aht First Nations Annual Tax Rates Law, 2019. 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 and Taxation Law" means the Tla-o-qui-aht First Nations Property Assessment and Taxation Bylaw, 1995; "First Nation" means the Tla-o-qui-aht First Nations, 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; and "taxable property" means property in a reserve that is subject to taxation under a property taxation law. 3. Taxes levied pursuant to the Assessment and Taxation Law for the taxation year 2019 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 and 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 construction and interpretation as best ensures the attainment of its objectives. 7. The Schedule attached to this Law forms part 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 13th day of September 2019, at Tofmo, in the Province of British Columbia. 1
SCHEDULE TAX RATES PROPERTY CLASS Class 1 — Residential Class 2 — Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 7 — Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm RATE PER $1000 OF ASSESSED VALUE 5.39455 56.64434 15.06265 15.89453 3
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