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 Beecher Bay First Nation in the Province of British Columbia, Beecher Bay Annual Expenditure Law, 2016 Dated at Kamloops, British Columbia this 15th day of November, 2016. On behalf of the First Nations Tax Commission C.T. (Many Jules — Chief Commissioner First Nations Tax Commission
BEECHER BAY ANNUAL EXPENDITURE LAW, 2016 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 Sc'ianew Council 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 Sc'ianew Council 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 Sc'ianew Council duly enacts as follows: 1. This Law may be cited as the Beecher Bay Annual Expenditure Law, 2016. 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 Beecher Bay Property Assessment Law, 2016; "Council" has the meaning given to that term in the Act; "interim budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, that is intended to have effect only until replaced with an annual budget for that budget year; "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; "Sc'ianew" means Beecher Bay, being a band within the meaning of the Indian Act and which is named in the schedule to the Act; and "Taxation Law" means the Beecher Bay Property Taxation Law, 2016. 3. The First Nation's annual budget for the budget year beginning January 1, 2016, and ending December 31, 2016, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. 4.(1) The First Nation's interim budget for the budget year beginning January 1 2017, and ending December 31, 2017 is comprised of (a) Part 1 of the Schedule; and (b) sections 1 to 4 and section 6, of Part 2 of the Schedule. 1
(2) The expenditures provided for in subsection (1) are authorized until the First Nation's annual expenditure law for the budget year referenced in subsection (1) comes into force and effect, at which time the interim budget ceases to have force and effect. 5. Expenditures of local revenues must be made only in accordance with the annual budget. 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. 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 26 b̀ day of October, 2016, at Beecher Bay, in the Province of British Columbia. A quorum of Council consists of two embers • council. Chief Russell C Councillor Gordon Charles Councillor Bernice Millette lA o+( iANy, - a 2
SCHEDULE ANNUAL BUDGET AND INTERIM BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues b. Property Transfer Tax Revenues TOTAL REVENUES PART 2: EXPENDITURES 1. General Government Expenditures a. Administrative b. Executive and Legislative c. BC Assessment Services 2. Protection Services a. Fire Protection 3. Transportation a. Roads Repairs / Grounds keeping 4. Environment Health Services a. Water Purification and Supply b. Infrastructure c. Sewage Collection and Disposal d. Garbage Waste Collection and Disposal 5. Grants a. Homeowner Grants 6. Contingency Amounts a. Contingency Amount TOTAL EXPENDITURES PART 3: ACCUMULATED SURPLUS/DEFICIT 1.A ccumulated Surplus — Local revenues carried forward from the previous budget year 2. Accumulated Deficit — Local revenue expenditures carried forward from the previous budget year BALANCE 3 $72,540 $ 50,000 $122,540 $15,000 $10,000 $2,000 $6,000 $5,000 $6,540 $56,000 $10,000 $5,000 $2,000 $5,000 $122,540 $0 $0 $0
Note: The First Nation has the following service agreements or arrangements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year. Local revenue contributes to a portion of service costs. a. District of Metchosin, Fire Protection Service $12,000 b. Capital Regional District, Provision of Water $37,000 c. Alpine/ Chipps Garbage Collection $20,000 d. BC Assessment Services $2,000 4
Appendix Reserve Fund Balances 1. Capital Infrastructure Improvement Reserve Fund Beginning balance as of January 1, 2016: $0 Transfers out a. to local revenue account: $0 Transfers in a. from local revenue account: $ Interest earned in current year: $ Ending balance as of December 31, 2016: $0 Note: The 2015 proposed contribution to the Capital Infrastructure Improvement Reserve Fund in the amount of $63,000 did not occur. Tax Revenue was estimated and is not reflected in actual sales. 5
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