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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, 2018 Dated at Kamloops, British Columbia this 5th day of June, 2018. On behalf of the First Nations Tax Commission _ C.T. (M nn , Jules — Chief Commissioner `r First Nations Tax Commission
Band Council 2018 __Pb3,i SQUAMISH NATION Resolution No. T Motion No. L` BAND COUNCIL File Reference RESOLUTION Date of Meeting: 2018 (y/m/d) 05 30 P.O. Box 86131 I 1320 Seymour Blvd North Vancouver, B. C. V7L 4J5 Tel. (604) 980-4553 Fax (604) 980-9601 SUBJECT : Squamish 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 wishes to authorize expenditures made in accordance with section 13.1 of the Act; NOW THEREFORE BE IT RESOLVED that the Council of the Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish 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, and setting out expenditures made in accordance with section 13.1 of the Act; "Assessment Law" means the Squamish Real Property Assessment Law, 2010; "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; Page 1 of 3
Band Council Resolution No. 2018 a6 3 L Motion No. `I File Reference SUBJECT : Squamish Nation Annual Expenditure Law, 2018 "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the Squamish Real Property Taxation Law, 2010. 3. The First Nation's annual budget for the budget year beginning January 1, 2018, and ending December 31, 2018, 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. Page 2 of 3
SUBJECT : Squamish Nation Annual Expenditure Law, 2018 12. (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. 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 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 DATED: May 30, 2018 NATION COUNCIL CONSISTS OF 8 MOVED BY: Vv rG r\ `~; 16`M S COUNCILLORS Orene Askew Deborah Baker Richard E. Baker K'àna Kasalus Brandon Darbyshire-Joseph Carla George Kàtxelacha Kwitel ut/Kwelaw' ikw Chri opher Lewis Deanna Lewis Syetaxtn Kàlkalilh Dustin Rivers Kristen Rivers Sxwchàlten iy Xelsilem Tiyaltelut / C Wil n Williams Sxwixwtn Band Council 2018 Resolution No. ao~ Motion No. Li File Reference ` SECONDED BY 2,Gk~ i , Alroy Baker K'etximtn Chief Ian Campbell Xàlek/Sek Siÿam Josh oseph Skw- meltxw • acob E. Lewis Ill Xayil Joyce Williams Marcus Wooden Klakwagilagime Page 3 of 3
SCHEDULE ANNUAL 2018 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 Grants Home Owners Grant equivalents 1 10,888,311 9,147,155 20,035,466 3,046,603 3,357,877 2,941,735 TOTAL 9,346,214 419,441 TOTAL 419,441 551,194 TOTAL 551,194 550,430 650,846 116,686 283,191 TOTAL 1,601,152 354,536 - 30,698 TOTAL 385,234 1,427,955 TOTAL 1,427,955 796,880 TOTAL 796,880 1,183,969 3,733,611 TOTAL 4,917,580 45,400 TOTAL 45,400
Contingency Amounts 544,416 TOTAL EXPENDITURES 20,035,466 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. 2
2018 Squamish Nation Budget District Expenditures on Local Services Capilano Taxation District Squamish Nation Own Source Revenue Contribution 4,288,770 Tax Revenue 8,481,015 TOTAL REVENUES 12,769,785 Property Related Expenditures 12,769,785 Home Owner Grant equivalents 28,700 General Government Expenditures 6,029,909 Protection Services 296,630 Transportation 398,091 Recreation and Culture 808,307 Community Development 184,806 Environment Health Services 470,782 Fiscal Services 575,534 Other Services 779,559 Contingency Amounts 424,051 Comprehensive Service Agreement 2,773,415 EXPENDITURES SHORT / OVER REVENUES Seymour Taxation District Squamish Nation Own Source Revenue Contribution 0 Tax Revenue 1,747,986 TOTAL REVENUES 1,747.986 Property Related Expenditures 1,747,986 3
Home Owner Grant equivalents 700 General Government Expenditures 591,039 Protection Services 12,901 Transportation 17,314 Recreation and Culture 53,250 Community Development 137,391 Environment Health Services 54,247 Fiscal Services 25,031 Other Services 33,904 Contingency Amounts 87,399 Comprehensive Service Agreement 734,811 EXPENDITURES SHORT / OVER REVENUES Mission Taxation District Squamish Nation Own Source Revenue Contribution 2,284,142 Tax Revenue 497,807 TOTAL REVENUES 2,781,949 Property Related Expenditures 2,781,949 Home Owner Grant equivalents 16,000 General Government Expenditures 1,669,970 Protection Services 62,662 Transportation 84,095 Recreation and Culture 251,790 Community Development 39,040 Environment Health Services 250,696 4
Fiscal Services 121,579 Other Services 164,679 Contingency Amounts 24,890 Comprehensive Service Agreement 96,548 EXPENDITURES SHORT / OVER REVENUES Stawamus Taxation District Squamish Nation Own Source Revenue Contribution 2,564,625 Tax Revenue 118,190 TOTAL REVENUES 2,682,814 Property Related Expenditures 2,682,814 Home Owner Grant equivalents General Government Expenditures 1,011,886 Protection Services 47,249 Transportation 51,694 Recreation and Culture 487,805 Community Development 23,998 Environment Health Services 652,230 Fiscal Services 74,735 Other Services 205,827 Contingency Amounts 5,909 Comprehensive Service Agreement 121,481 EXPENDITURES SHORT / OVER REVENUES 5
Kitsilano Taxation District Squamish Nation Own Source Revenue Contribution 9,618 Tax Revenue 43,313 TOTAL REVENUES 52,932 Property Related Expenditures 52,932 Home Owner Grant equivalents General Government Expenditures 43,411 Protection Services - Transportation - Recreation and Culture - Community Development - Environment Health Services - Fiscal Services - Other Services 7,355 Contingency Amounts 2,166 Comprehensive Service Agreement EXPENDITURES SHORT / OVER REVENUES 6
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