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 Penticton Indian Band in the Province of British Columbia, Penticton Indian Band Annual Expenditure Law, 2017 Dated at Kamloops, British Columbia this 5th day of June, 2017. • On behalf of the First Nations Tax Commission (l./f.ae4 C.T. (Manny) ules Chief Commissioner .~'"'~ Fir ►.ations Tax Commission ~~J
PENTICTON INDIAN BAND ANNUAL EXPENDITURE 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 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 the Council of the Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Annual Expenditure 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; "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; "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 Penticton Indian Band Property Assessment Law, 2015; "Council" has the meaning given to that term in the Act; "First Nation" means the Penticton Indian Band, 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 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 "Taxation Law" means the Penticton Indian Band Property Taxation Law, 2015. 3. The First Nation's annual budget for the budget year beginning January 1, 2017, and ending December 31, 2017, 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. 1
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 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 29th day of May, 2017, at IR No. 1 Penticton Indian Band Admin Office, in the Province of British Columbia. A quorum of Council consists of Five (5) members of Council. Chief Chad Eneas Councillor Naomi Gabriel 1) Councillor Cli on George Councillor Suzanne Johnson Councillor Jonathan Kruger Councillor Denise Lecoy &•' ? Councillor Timothy Leiard Councillor Elliott Tonasket 2
PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative b. Board of Review c. Local Government Services Administration d. Allowance for Taxes in Dispute e. Intergovernmental Affairs 2. Protection Services a. City of Penticton Fire Protection b. PW: PIB Fire Protection 3. Transportation a. PW: Public Works PIB 4. Recreation and Cultural Services a. PW: Channel Lands b. PW: Parks and Recreation 5. Community Development a. Education b. Home Owners Representation c. Health 6. Environment Health Services a. Natural Resources 8. Other Services a. BC Assessment b. Municipal Agreement RDOS c. PW: PIB Waste Management 4 $15,000 $5,635 $170,543 $10,000 $32,000 $230,000 $25,000 $13,160 $10,000 $10,000 $23,458 $11,220 $19,000 $4,703 $25,000 $50,000 $15,000
d. Hospital District e. City of Penticton Sewer agreement f. Library Services 9. Taxes Collected for Other Governments 10. Grants a. Homeowner Grants 11. Contingency Amounts a. Contingency Amounts 12. Transfers into reserve funds a. Capital Reserve Fund b. Contingency Reserve Fund 13. Repayment of moneys borrowed from reserve funds PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus — Local revenues carried forward from the previous budget year 2. Accumulated Deficit — Local revenue expenditures carried forward from the previous budget year BALANCE 5 $80,000 $31,000 $25,000 $360,000 $23,423 $125,000 $60,000 Total: $1,374,142 Balance: 0.00- $ $ $ 0.00
Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: a. BC Assessment b. Municipal Agreement RDOS c. PW: PIB Waste Management d. Hospital District e. City of Penticton Sewer agreement f. Library Services Appendix Reserve Fund Balances 1. Capital Reserve Fund Beginning balance as of January 1, 2017 : Transfers out a. to local revenue account: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from local revenue account: b. from reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of December 31, 2017: 6 $25,000 $50,000 $15,000 $80,000 $31,000 $25,000 $742,947 $ $ $ $125,000 $ $ $3,070 $871,017
2. Contingency Fund Beginning balance as of January 1, 2017 : Transfers out a. to local revenue account: b. to reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from local revenue account: b. from reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of December 31, 2017: 7 $149,804 $ $ $ $60,000 $ $ $1,725 $211,534
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