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 Mississaugas of Scugog Island First Nation in the Province of Ontario. Mississaugas of Scugog Island First Nation Annual Expenditure Law, 2019 • Dated at Kam loops, British Columbia this 13th day of August, 2019. On behalf of the First Nations Tax Commission C.T. (Manny iules — Chief Commissioner First Nations Tax Commission
MISSISSAUGAS OF SCUGOG ISLAND FIRST NATION ANNUAL EXPENDITURE LAW, 2019 TABLE OF CONTENTS Title and Subtitle Citation Definitions and References Annual Budget Expenditures Current Year Expenditures Expenditures not Authorized in this Law Expenditure of Contingency Words and Expressions Expressions Interpretation Schedule Coming into Force 1 Page 2 2 3 3 3 4 4 4 4 4 4 4
MISSISSAUGAS OF SCUGOG ISLAND FIRST NATION ANNUAL EXPENDITURE 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 in reserve lands, including laws authorizing the expenditure of local revenues; B. The Council of the First Nation has made a sewer fee law in relation to collection and treatment of wastewater; 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 Mississaugas of Scugog Island First Nation duly enacts as follows: Citation 1. This Law may be cited as the Mississaugas of Scugog Island First Nation Annual Expenditure Law, 2019. Definitions and References 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; 2
"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; "council" has the meaning given to that term in the Act; "Fee Law" means the Mississaugas of Scugog Island Sewer Services Fee Law, 2017; "First Nation" means the Mississaugas of Scugog Island 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; "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 5(1)(a) of the Act; and "WWTP" means Wastewater Treatment Plant. Annual Budget 3. The First Nation's annual budget for the budget year beginning January 1, 2019, and ending December 31, 2019, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. Expenditures 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. Current Year Expenditures 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. 3
Expenditures not Authorized in 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. Expenditure of Contingency 7. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. Words and Expressions 8. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Fee Law. Expressions 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. Interpretation 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. Schedule and Appendices 11. (1) The Schedule attached to this Law 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. Coming into Force 12. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 4
SCHEDULE ANNUAL BUDGET REVENUES 1. Fee revenues to be collected in budget year: a. Fee Revenues $1,060,000.00 b. Money from Reserve Fund $59,614.41 TOTAL REVENUES $1,119,614.41 EXPENDITURES 1. Sewage Collection, Treatment and Disposal $1,271,201.59 2. Contingency Amount $50,386.00 3. Transfer into WWTP Fee Reserve Fund $0 TOTAL EXPENDITURES $1,321,587.59 ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — revenues carried forward from the previous $201,973.18 budget year 2. Accumulated Deficit — revenue expenditures carried forward from $0 the previous budget year BALANCE: $0 This Budget includes the attached Appendix 6
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.