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First Nations Tax Commission Commission de Ia 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 Shxw’Owhãmel First Nation in the Province of British Columbia, Shxw’owhámel First Nation Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 19th day of August, 2011. On behalf of the First Nations Tax Commission C.T. (Many) 4/iles — Chief Commissioner Pifst Nations Tax Commission
SHXW’OW’HAMEL FIRST NATION ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nat/otis Fiscal and LSiatlstzca/ 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 Shxw’ow’hamel First Nation has enacted the S/mi’ ‘oii’ Jiamel Fi,w! Na/jo,; Properii’ A.ssessn,enl By—lou’ made on October 2, 2003. and the S/mi’ ‘ow ‘hainel First Nation Property Taxation Ri-lint’ made on October 2. 2003. respecting taxation for local purposes on reserve, which laws have been deemed to be property taxation laws made under the First Nations Fiscal antI Statistical Management Act, pursuant to section 145 of that Act; and C. Section 10 of the First Nit/ions Fiscal anti Sinus/ky! Afwwge;nen/ 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 THEREFORE the Council of the Shxw’ow’hamel First Nation duly enacts as follows: 1. This Law may be cited as the Shxn’ on’ ‘haniel First Nation Annual Evpencht are Lair. 2011. 2. In this Law: Act” means the First1Vatioiiv Fiscal antI Statistical Alanageineni Act. S.C. 2005. c.9. and the regulations made under that Act; “annual budget” means the budget, attached as a 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 Shxir on’ ‘hamnel First Nation Property Assessnient By—lau’; “Council” has the meaning given to that term in the Act; First Nation” means the Shxw’ow’hamel 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 undcr a property taxation law; “property taxation law” means a law enacted by the First Nation under paragraph 5(1 Ma) of the Act: “taxable property” means property in a reserve that is subject to taxation tinder a property taxation law: and “Taxation Law” means the Slrni’ mi’ hwnel Firs! Na/ian Proper/v Taxation Bj’—laii’. 3. The First Nation’s annual budget for the fiscal year beginning April 1. 2011. and ending March 31, 2012, is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual budget. 5. Expenditures of local revenues must be made only in accordance with thc annual budget. 6. Where the First Nation wishes to authorize an expenditure not authorized in the annual budget. or change the amount of an expenditure authorized in the annual budget. Council must amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act. 7. This Law authorizes the expenditure of contingency amounts as nccessarv within ally of the categories of expenditures set out in tile Schedule. 8. 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. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 19. This Law must be construed as being remcdial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
II. The Schedule attached to this Law forms part of and is an integral part of this Law. 12. This Law comes into force and effect on the day after it is approved by the First Nations Tax Comm iss ion. THIS LAW IS HEREBY DULY ENACTED by Council on the 1th6 day of August, 2011, at Hope. in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. Hh Councilor ElU9A PeigS CDLI I1C ilor f/_.7. ‘4p Councilor 4p1 C— Councilor
SCHEDULE ANNLIAL I3IJDGET REVENUES I Local revenues for current fiscal year: a. Property Tax 574.82900 2. Accumulated Surplus - Local revenues carried over from the previous fiscal year 50.00 3. Accumulated Deficit - Local revenues carried over from the previous fiscal yea 50.00 TOTAL REVENUES 574,829.00 EXPENDITURES I. General Government Expenditures $11,915.00 a. Executive and Legislative $5,600.00 b. General Adminisirative $4,400.00 c. Tax Appeals $1,915.00 2. Prolection Services $5,950.00 a. Policing b. Firefighting $5,950.00 c. Regulatory Measures d. Other Protective Services 3. Recreation and Cultural Services $24,725.00 a. Recreation $12,362.50 b. Elders Program S 3,099.00 c. Other Recreation and Culture S 9,272.50 4. Community Development $22,650.00 a. Community Enhancement $ 9,750.00 b. Community Maintenance Program $ 9,750.00 c. Planning and Zoning d. Community Planning e. Economic Development Program S 3,150.00 F. Heritage Protection g. Agricultural Development h. Urban Renewal i. Beautification j. Land Rehabilitation k. Other Regional Planning and Development 5. Oiher Services 55,314.00 a. Health S 5,314.00
b. Social Programs and Assistance C. Trade and Industry ± Other Service 6. Taxes Collected for Oilier Governments $ 1,875.00 a. BC Assessment S 1,875.00 7. Contingency Amounts S 2,400.00 TOTAL EXPENDITURES 574,829.00 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: District of Hope - Fire Fighting Services S5.95O.0O’year 21 homes iii $2j5.00/each and $507.50/each (Ü non-residential/commercial x 2
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