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w ra First Nations Tax Commission bfl) Commission de (a fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Songhees First Nation in the Province of British Columbia, Songhees First Nation Annual Expenditure Law, 2011 Dated at Scanterbury, Manitoba this 29th day of March, 2011. On behalf of the First Nations Tax Commission C.T. (Mann’ es — Chief Commissioner iA Fl Nations Tax Commission
SONGI-JEES FIRST NATION ANNUAL EXPENDITURE LAV, 2011 WI-IEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical 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 Songhees First Nation has enacted the Songhees First Nation Property .Issessnient Lair, 200$ and the Song/ices First Nation Proper/v Taxation Lair, 200$, respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under its property taxation laws; NOW TI-IEREFORE the Council of the Songhees First Nation duly enacts as follows: I. This Law may be cited as the Song/ices First Nation Annual Expendit are Lan, 2011. 2. In this Law: “Act” means the First Nations FLvcal and Statistical Alanagemnent Act, S.C. 2005, c.9, and the regulations made under that Act; “annual budget” means the budget, attached as Schedule to this Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period; ‘‘Assessment Law” means the Songhees First Nation Proper/i’ Assessment Lair, 2008; “Council” has the meaning given to that term in the Act; “First Nation” means the Songhees First 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; ‘‘local revenues’’ means money raised by the First Nation tinder a property taxation law; ‘property laxation law” means a law enacted by the First Nation under paragraph 5(l)(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 Proper/v Taxation Lan’, 2008. 3. The First Nation’s annual budget for the taxation year beginning January I, 2011, and ending December 31, 2011, is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual budget. 5. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 6. Those amounts as are indicated in the annual budget must be credited to the Income Siabilization Fund. 7. Those amounts as are indicated in the annual budget must be credited to the Capital Projects Fund. 8. This Law authorizes the expenditure of contingency amounts as necessary within an)’ of the categories of expenditures set out in the Schedule. 9. Expenditures of local revenues must be made only in accordance with the annual budget. to. Notwithstanding section 9 of this Law, Council may at any time amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act.
II. 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. 12. \\‘here a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 13. 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. 14. The Schedule attached to this Law forms part of and is integral to this Law. IS. This Lav comes into force and effect the day afier it is approved by the First Nations Tax Commission. TillS LAW IS HEREBY DULY ENACTED by Council on the Z’ day of_ML4, 2011, at Victoria, in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. Chieltbert*am Councillor Norman George Cuncillor Gafn’ Albany Councillor FranL George Sr. Councillor Nicholas Albany Councillor Ron Sam
.3 SCHEDULE ANNUAL BUDGET REVENUES Local Revenue for current taxation year a. Property Tax $1,044,839 b. Penalties and Interest $10,000 2. Other Revenues a. Pet Licencing $500 b. BC I-lOG Benefit 555,000 c. Permits & Fee 51,800 3. Accumulated Surplus - Local revenues from previous taxation year SO 4. Capital Projects Fund Revenue $275,000 TOTAL REVENUES 51,387,139 EXPENDITURES General Government Services a. General Administration $159,353 b. Executive & Legislative $80,000 c. Board of Review $5,000 d. Songhees Taxpayer Advisory Committee $2,000 2. Protective Services a. Bylaw Enforcement $65,424 b. Fire Protection $75,000 c. Emergency Measures $25,000 3. Transporintion Services a. Road Repairs/Groundskeeping $10 000 b. Traffic Control 53,000 c. Snow Removal $2,000 4. Recreation & Culttiral Services a. Community Events $5,000 b. Songhees Cultural Grant $5,000 c. Playground Maintenance $2,000 d. Donations & Gifts $3,000 e. Community Garden Project $5,000 5. Co in iiitiii 3i’t Develo pin cut a. Planning $10,000 b. Engineering $5,000
4 6. Environmental Health Services a. CRD Sewer & Water 569,000 b. Annual refuse collection & disposal $20,000 7. Taxes Collected for Other Governments a CRD Regional District Hospital $47,500 b BC Assessment 5 12,000 8. Grants a. Home Owner Grant 5124,738 b. Additional Grant $243,460 9. Contingency Amount $29,180 10. Transfers into reserve funds a. Income Stabilization Fund SO b. Capital Projects Fund $104,484 II. Capital Expenditures a. Songhees Wellness Centre Project 5275,000 TOTAL EXPENDITURES $1,387,139 BALANCE SO 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 period: View Royal Fire Department, Fire Protection $100,000 Capital Regional District, Local Services Agreement $116,500 BC Assessment Anthority, Assessment Services Contract $12,000 Note: This Budget includes Appendix A: Reserve Fund Balance
) Appendix A Resent Fund Balances I. Income Siabilization Fund beginning balance as of January 1,2011 SI ,722,573 Transfers out i. to local revenue account: SO Transfers in i. from local revenue account: SO Ending Balance as of December 31,2011 51,722,573 2. Capital Projects Reserve Fund Beginning balance as ofJanuarv 1,2011 5974,174 Transfers out i. to local revenue account: 5275.000 1racis tèrs in i. from local revenue account: SI 04,484 Ending Balance as of December 31,2011 S803,658
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