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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 Sliammon First Nation in the Province of British Columbia, Sliammon First Nation Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 8th day of July, 2011. On behalf of the First Nations Tax Commission ‘L4 , C.T. (3Mann Jes — Chief Commissioner Th& First Nations Tax Commission t r, ry’r’.
SLIAMMON FIRST NATION ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the Pint Nations Fiscal and Statistical Alanageineni 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. Section 10 of the First Nations Fiscal anti 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; and a In 2009 moncys were borrowed from the local revenue account for general administrative purposes of the Slianimon First Nation, and the Sliammon First Nation will repay those moneys beginning in the 2011 fiscal year, pursuant to Band Council Resolution-20] 1-45. NOW THEREFORE the Council of the Sliammon First Nation duly enacts as follows: This Law may be cited as the Shanunon First Nation .1nnuai Expenditure Lan’, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Stattctical Management .4ct, 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 otit the projected local revenues and projected expenditures of those local revenues during the budget period; “Assessment Law” means the Slianunon First Nation Properti’ Assessment Laii, 2009: ‘Council” has the tneaning given to that teni in tlte Act; “First Nation” means the Sliammon First Nation, being a band named in the schedule to the Act; “Law” means this annual expenditure law enacted tinder paragraph 5(l)(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; “taxable property” means property in a reserve that is subject to taxation under a property taxation law; and “Taxation Law” means the Sliannnon First Nation Propern’ Taxation Last’, 2009. 3. The First Nation’s annual budget for the fiscal year beginning Januaiy 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. 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 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. The grant amounts set ont in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. This Law authorizes the payments into the Capital Projects Reserve Fund and into the Income Stabilization Reserve Fund as provided for in the annual budget. 9. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 10. 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. 11. Where a provision in this La’v is expressed in the present tense, the provision applies to the circumstances as they arise. 12. 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. 13. The Schedule attached to this Law forms part of and is integral to this Law. 14. This Law conies 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 7th day of July, 2011, at Powell River, in the Province of British Columbia. A quorum ofCoLlncil consists of five (5) members of Council. P_(LLP1 Chief Clint Williams Councilor Robbi Wilson Councilor Bruce Point Councilor Denise Smith Councilor Clint Williams Councilor Eugene Loute Counci or David Louie br Dillon Johnson Councilor Gloria Francis
SCHEDULE A ANNUAL BUDGET REVENUES I.Local revenues for current fiscal year: a. Property Tax 5243,305.88 2. Repayment from First Nation to local revenue account of moneys borrowing (See Band Council Resolution 2011-45) i. Loan Interest from Sliammon First Nation S 75.548.00 ii. Loan Principal Repayment £178,682.00 3. Reserve fund revenues: i. Capital Reserve Account S 125,000.00 ii. Income Stabilization Account S 94,558.76 TOTAL REVENUES S 717,094.80 EXPENDITURES I. General Government Expenditures a, General Administrative S 161,500.00 2. Protection Services a. Municipal Type Service Agreement 5 52,852.00 3. Transporlation a. Roads Repairs/Brush Clearing/Ditching $ 2,500.00 b. Snow and Ice Removal S 1,500.00 4. Recreation and Cultural Services a. Playground Maintenance S 6,000.00 b. Culture S 5,000.00 c. Meetings/Gatherings 5 4,000.00 5. Community Development a. Education $ 1,000.00 b. Gymnasium Contribution 5 0.00 c. Two Access Lots (MaintenancelSigns) 51,000.00 6. Environment Health Services a. Water Purification ond Supply $125,000.00 b. Garbage Waste Collection and Disposal $12,000.00 c. Spring Clean-Up $6,000.00 d. Japanese Knot Weed S I ,000.00 7. Other Services a. Street Lighting $2,000.00 8. Taxes Collected for Other Goveniments 0 9. Grants: a. Home owner grant equivalents: 5 54,447.73
a. Home owner grant equivalents: b. Fire I-tall Grant 10. Contingency Amounts II. Transfers into reserve funds 12. Repayment of moneys borrowed from reserve TOTAL EXPENDITURES BALANCE $ 54,447.73 $1,735.09 $24,330.00 $255,230.00 0 $717,094.80 SO
______________________ Appendix A Reserve Fund Balances I. Capital Prolects Reserve Fund Beginning balance as of January 1,2011: $ 796.62 Transfers out i. to local revenue account: $125,000.00 ii. to reserve fund: $0 Moneys borrowed $0 Transfers in i. from local revenue account: $127,615.00 ii. from reserve fund: $0 Moneys repaid $0 Ending balance as of December 31,2011: $3,411.62 2. Income Stabilization Reserve Fund Beginning balance as of January 1,2011: $ 2,661.60 Transfers out i. to local revenue account: $94,158.94 ii. to reserve fund: $0 Moneys borrowed $0 Transfers in I. from local revenue account: $127,615.00 ii. from reserve fund: $0 Moneys repaid $0 Ending balance as of December 31,2011: $36,117.66
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