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 Popkum First Nation in the Province of British Columbia, Popkum First Nation Annual Expenditure Law, 2018 Dated at Kamloops, British Columbia this 4th day of July, 2018. On behalf of the First Nations Tax Commission iOV' `€Gl,l C.T. (Mann — Chief Commissioner f ations Tax Commission L
~ POPKUM FIRST NATION ANNUAL EXPENDITURE LAW, 2018 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, interests in reserve lands or rights to occupy, possess or use 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, at least once each year, make 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 an interim budget for the next taxation year; NOW THEREFORE the Council of the Popkum First Nation duly enacts as follows: 1. This Law may be cited as the Popkum First Nation Annual Expenditure Law, 2018. 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; "annual expenditure law" means a law enacted under paragraph 5(1)(b) of the Act as required by subsection 10(2) of the Act; "Assessment Law" means the Popkum First Nation Property Assessment By-law, 2005; "Council" has the meaning given to that term in the Act; "First Nation" means the Popkum 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; "local revenues" means money raised by the First Nation under a property taxation law; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Popkum First Nation Property Taxation By-law, 2005. 3. The First Nation's annual budget for the budget year beginning April 1, 2018, and ending March 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. 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. 1
8. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 9. 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. 10.(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. 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 30th day of May, 2018, at Chilliwack, in the Province of British Columbia. A quorum of Council consists of one (1) member of Council. Chief James Murphy 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues for current fiscal year: a. Property Tax $ 27,345.35 TOTAL REVENUES $ 27,345.35 PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative $ 12,305.50 b. General Administrative $ 12,305.50 c. Other General Government 2. Contingency Amounts $ 2,734.35 TOTAL EXPENDITURES $ 27,345.35 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — revenues carried forward from the previous budget year $0 BALANCE 0 3
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.