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 Songhees Nation in the Province of British Columbia, Songhees Nation Annual Rates Law, 2018 Dated at Kamloops, British Columbia this 5th day of June, 2018. On behalf of the First Nations Tax Commission C.T. (Ma ules — Chief Commissioner C :* Firs t Nations Tax Commission
SONGHEES NATION ANNUAL RATES 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 to establish tax rates and apply them to the assessed value of lands, interests and 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, interests or rights in the reserve; NOW THEREFORE the Council of the Songhees Nation duly enacts as follows: 1. This Law may be cited as the Songhees Nation Annual Rates 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; "Assessment Law" means the Songhees First Nation Property Assessment Law, 2008; "First Nation" means the Songhees Nation, 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; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Songhees First Nation Property Taxation Law, 2008. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2018 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. Notwithstanding section 3, where (a) the amount of the tax levied on Class 1 taxable property in a taxation year is less than three hundred and fifty dollars ($350), and (b) no taxpayer for that taxable property is sixty-five (65) years of age or over, the taxable property shall be taxed at three hundred and fifty dollars ($350) for the taxation year. 5. Notwithstanding section 3, where (a) the amount of the tax levied on Class 1 taxable property in a taxation year is less than one hundred dollars ($100), and (b) a taxpayer for that taxable property is at least sixty-five (65) years of age, the taxable property shall be taxed at one hundred dollars ($100) for the taxation year. 6. If the First Nation is at any time required, in accordance with paragraph 84(5)(b) of the Act, to pay to the First Nations Finance Authority an amount sufficient to replenish the debt reserve fund, the Council must make or amend such property taxation laws as necessary in order to recover the amount payable. 1
7. Except where otherwise defined, words and expressions used in this law have meanings given to them in the Assessment Law and Taxation Law. 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 constructed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 10. The Schedule attached to this Law forms part of and is an integral part of this Law. 11. 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 23rd day of May, 2018, at Victoria, in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. -."4-7,11 Chief Ro am 7 Councillor G Albany e..4e,0J / Councillor Karen Dick-Tunkara ouncillor Jackie Albany Councillor Don Albany Councillor N. Garry Sam 2
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