Contenu de la décision
0 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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Expenditure Law, 2019 Dated at Kamloops, British Columbia this 13th day of June, 2019. On behalf of the First Nations Tax Commission / / /, C.T. (Man ules — Chief Commissioner First Nations Tax Commission
SQUAMISH 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 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.l) 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Expenditure 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; "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 Squamish Real Property Assessment Law; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and 1
"Taxation Law" means the Squamish Real Property Taxation Law. 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. 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. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8 This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 9. 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. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 11. 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. 12. (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. 2
13. 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 28th day of May, 2019, at North Vancouver, in the Province of British Columbia. SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD A QUORUM OF MEETING HELD AT: NORTH VANCOUVER, B. C. SQUAMISH NATION COUNCIL CONSISTS OF 8 M OVED BY: ~1~ (poY~1 ̀ ~C / COUNCILLORS Orene Askew Deborah Baker K'âna ~~~ Brandon Darbyshire-Joseph Kâtxelacha Kwitelut/Kwelaw'ikw er Lewis Syetàxtn Dustin Rivers Sxwchàlten iy Xelsllem Wilson Williams SxwIxwtn 3 DATED: May 28, 2019 Q-~ SECONDED BY Cyn vi54-o - ?, Ic (....ci,) l i 5 Alroy Baker K'etximtn Richard E. Baker Chief Ian Campbell Kasalus Xàlek/Sek : Siÿam IA#I e ' Carla G e ~osh : ~sep Skw: el i \ ~ Deanna Lewis -; ob E. Lewis III I<àlkalilh Xayil Kristen Rivers Joyce Williams Tiyàltelut Marcus Wooden Klakwagilagime
SCHEDULE ANNUAL 2019 BUDGET PART 1: REVENUES Local revenues to be collected in budget year: Property Tax Revenue Squamish Nation Own Source Revenue Contribution TOTAL REVENUES PART 2: EXPENDITURES General Government Expenditures Executive and Legislature General Administrative Other General Government Protection Services Other Protective Services Transportation Roads and Streets Recreation and Culture Services Recreation Culture Heritage Protection Other Recreation and Culture Community Development Housing Planning and Zoning Community Planning Environment Health Services Other environmental services Fiscal Services Other Fiscal Services Other Services Education Other Service - Purchased Local gov't services Taxes Collected for Other Governments 4 10,639,700 5,124,081 15,763,781 1,826,223 1,205,177 3,161,243 TOTAL 6,192,643 136,459 TOTAL 136,459 506,297 TOTAL 506,297 893,128 319,187 117,490 270,475 TOTAL 1,600,280 447,174 191,798 TOTAL 638,972 2,033,020 TOTAL 2,033,020 284,690 TOTAL 284,690 305,071 3,475,733 TOTAL 3,780,804
Grants Home Owners Grant equivalents 46,200 TOTAL 46,200 Contingency Amounts 544,416 Transfers into reserve funds Repayment of moneys borrowed from reserve funds TOTAL EXPENDITURES 15,763,781 PART 3: ACCUMULATED SURPLUS/DEFICIT Accumulated Surplus - Local revenues carried forward from the previous budget year Accumulated Deficit - Local revenues expenditures carried forward from the previous budget year BALANCE Note: The First Nation has the following service agreements with third-party service providers, the District of West Vancouver, the District of North Vancouver, the City of North Vancouver. They provide services (ie. Fire, Water, Sewer) to on reserve rate payers that are comparable to services provided to rate payers off reserve in each respective jurisdiction. Homeowners grants are comparable to those offered off reserve. 5
DISTRICT EXPENDITURES ON LOCAL SERVICES Capilano Taxation District Squamish Nation Own Source Revenue Contribution 1,309,398 Tax Revenue 8,387,714 TOTAL REVENUES 9,697,113 Property Related Expenditures 9,697,113 Home Owner Grant equivalents 28,500 General Government Expenditures 3,872,281 Protection Services 93,079 Transportation 365,665 Recreation and Culture 726,065 Co unity Development 335,617 Environment Health Services 821,662 Fiscal Services 205,613 Other Services 206,172 Contingency Amounts 424,051 Comprehensive Service Agreement 2,618,407 151=12rrn; jxy:cll;wz~l,v~ L1;»►vycuIan Seymour Taxation District Squamish Nation Own Source Revenue Contribution 1 Tax Revenue 1,673,618 TOTAL REVENUES 1,673,619 Property Related Expenditures 1,673,619 Home Owner Grant equivalents 700 General Government Expenditures 504,262 Protection Services 4,113 Transportation 15,903 Recreation and Culture 44,620 Community Development 188,876 Environment Health Services 94,677 Fiscal Services 8,942 Other Services 8,967 Contingency Amounts 87,399 Comprehensive Service Agreement 715,159 EXPENDITURES SHORT / OVER REVENUES 6
Mission Taxation District Squamish Nation Own Source Revenue Contribution 1,713,791 Tax Revenue 458,681 TOTAL REVENUES 2,172,473 Property Related Expenditures 2,172,473 Home Owner Grant equivalents 17,000 General Government Expenditures 1,166,133 Protection Services 19,953 Transportation 77,245 Recreation and Culture 211,788 Community Development 70,898 Environment Health Services 437,544 Fiscal Services 43,435 Other Services 43,553 Contingency Amounts 24,890 Comprehensive Service Agreement 60,034 EXPENDITURES SHORT / OVER REVENUES Stawamus Taxation District Squamish Nation Own Source Revenue Contribution 2,040,888 Tax Revenue 116,281 TOTAL REVENUES 2,157,169 Property Related Expenditures 2,157,169 Home Owner Grant equivalents General Government Expenditures 591,970 Protection Services 19,313 Transportation 47,483 Recreation and Culture 617,807 Community Development 43,581 Environment Health Services 679,137 Fiscal Services 26,700 Other Services 46,379 Contingency Amounts 5,909 Comprehensive Service Agreement 78,888 EXPENDITURES SHORT / OVER REVENUES 7
Kitsilano Taxation District Squamish Nation Own Source Revenue Contribution 60,002 Tax Revenue 3,405 TOTAL REVENUES 63,407 Property Related Expenditures 63,407 Home Owner Grant equivalents General Government Expenditures 57,998 Protection Services - Transportation - Recreation and Culture - Community Development - Environment Health Services - Fiscal Services - Other Services 3,244 Contingency Amounts 2,166 Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES 8
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.