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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Rates Law, 2017 Dated at Kamloops, British Columbia this 5th day of June, 2017. On behalf of the First Nations Tax Commission C.T. (Manny) Chief Commissioner Fi ations Tax Commission
SQUAMISH NATION ANNUAL RATES LAW, 2017 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Rates Law, 2017. 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 Squamish Real Property Assessment Law, 2010; "First Nation" means the Squamish 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 Squamish Real Property Taxation Law, 2010. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2017 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 the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) for the taxation year. 5. 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. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. 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. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 1
THIS LAW IS HEREBY DULY ENACTED by Council on the 30 day of May, 2017, at North Vancouver, in the Province of British Columbia. A quorum of Council consists of eight (8) members of Council. A QUORUM OF SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD SQUAMISH NATION MEETING HELD AT: NORTH VANCOUVER, B. C. COUNCIL CONSISTS OF DATED: 8 COUNCILLORS MOVED BY: JO v1 Alroy Baker K'etximtn Richard E. Baker Veronica Baker Kasalus Tiyaltenaat Carla George Byr oseph Kwitelut/Kwelaw'ikw Ts'élk Item Siam Ch Syetàxtn Antho v o•• Y Ann /Vh Ts imshtn _, Syexwàliya 1(4/ 011,6;" Wilson Williams 2 4Vlli cl ~ l 2.0 ( SE DED BY /zt-p4‘,0 i/vl,,,,c Deborah Baker/ 7"--'..". K'àna Chief Ian Campbell Xàlek/Sekyû Siÿam Dennis Joseph xwechtàal ®r Lewis Danielle Mellish ~ T oc~k Chief Richard Williams Xwélxwelacha Siÿam v
SCHEDULE 2017 PROPERTY TAX RATES RATE PER $1,000 Assessed Value Property Class Capilano Mission Seymour Stawamus Kitsilano Class 1: Residential 2.31940 3.13805 2.93433 4.96400 2.55489 Class 2: Utilities 24.74770 56.55118 56.54697 54.80430 44.93083 Class 4: Major Industrial 25.09860 35.91497 32.84736 37.58830 41.83260 Class 5: Light Industrial 24.10170 13.81867 16.88008 18.75280 14.00810 Class 6: Business and Other 9.97560 13.50989 13.19157 15.08980 12.44485 Class 8: Recreational Property/Non-Profit Organization 7.21410 5.46735 7.78127 6.39450 4.21729 3
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