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a, i ' Indian and Northern Affaires indiennes 'fr Affairs Canada et du Nord Canada Pursuant to Section 86 of the Indian Act, 1, the District Superintendent of Lands and Trust Services, Department of Indian Affairs and Northern Development, Sioux Lookout District, make oath and say that this is a true copy of the original of the Telephone Companies Taxation By-Law No. 1996-01 made by the Kasabonika Lake First Nation on July 22, 1996, and approved by the Minister of Indian Affairs and Northern Development on September 25, 1996. Dated at Sioux Lookout, Ontario this 7th Day ofMarch 1997 . Canaa'a CANADA REMEMBERS f LE CANADA SE SOOVIENT Your file Vobe r6IQrence Our file Notre relLsrence Gloria Karen Lalman Printed on recycled paper -Imprnrrr6 sur pepier recycl9
Minister of Indian Affairs and Northern Development Ottawa, Canada K1 A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Kasabonika Lake First Nation, in the Province of Ontario, at a meeting held on the 22"d day of July 1996 . Telephone Companies Taxation By-law No. 1996-01 Dated at Ottawa, Ontario this 25th day of september, Ministre des Affaires indiennes et du Nord canadien E;'*_ti. (D F-~~~~ _ ..: isT~' .+,a NlV~,l Lj^ "I 7" 00`2054 . ; 1996.
^e¢-c~ces>.~a~".r~a^v~7G".P-I4w'"33e~+'~3 Indian and Northern Affalres indiennes , Affairs Canada et du Nord Canada tVOISY.e1~ "',1',t li 1 r ; "' BAND COUNCIL RESO~UM~ON~\ 0- RESOLUTION D~ CONSEIL DE BANDO 0 1 .9 II .-1" P P d ~. . : . ~ : .: : . L, NOTE : The words "from our Band Funds" "capital" or "revenue", ~Ihloheverais.tha_caser-i-nust-eppear " in+ell!vesofulionsvaquestiAg expenditures from Band Funds. NOTA~ Los mots "des fonds de notre bande" "capital" ou "revenu" aelon to cas dorvenl parailre done toutes les rAsolulions portent Bur des dApenses A m9me lea londa des bandes . The councll of the Le conseil de RASABONIKA LAKE BAND D "J M Y"A Date of duly convened meeting Date de I'assemblde dument convoqu9e ' 2 2 0 7 9 6 DHEREBY RESOLVE : DECIDE, PAR LES PR SENTES : TELEPHONE COMPANIES TAXATION BY-LAW BY-LAW N0 . 1996-01 WHEREAS, pursuant to section 83 of the INDIAN ACT, R.S .C . 1985, c . I 5, as amended, a First Nation may, subject to the approval of the Minister of Indian Affairs and Northern Development, make bylaws for taxation for local purposes of land, or interests in land, in the reserve including the rights to occupy, possess or use land in the reserve ; AND WHEREAS, it is the practice in the Province of Ontario for telephone and telegraph companies to pay a tag upon a percentage of the gross receipts within a jurisdiction; BE IT THEREFORE RESOLVED, that the Council of Rasabonika Lake First Nation adopt the following bylaw in an express exercise of its rights under section 83 of the INDIAN ACT. SHORT TITLE 1 . This bylaw may be cited as the "Rasabonika Lake First Nation Telephone Companies Taxation Bylaw" . DEFINITION 2 . In this bylaw : "Council of the First Nation" means the Council of Kasabonika Lake First Nation, a council of the band as defined in section 2(1) of the INDIAN ACT; "customer" means a person who uses or purchases any kind of service from a telephone company; 3 Quorum (Councillor - Caraelper) (Counclllor - Cm-a) (Councillor - Conseitler) (Councillor - Conseiller) (Councillor - Consaifler) FOR DEPARTMENTAL USE ONLY - RESERVE AU MINISTERE Expenditure - DApen'ses Authority (Indian Act Section Source of funds AutorIlA (Article de la Lot Bur Source des fonda les Indiana) " ~Capitol [:]Revenue Revenu Recommending olficer - RecommandA par Signature Dale Approving officer - ApprouvA par . Signature - Dale 945 (12-89) 78306211 " o38 "8592 :Ea'-'. =5=:~-" a== ~-- , ~ : , 1't-ts Chronological no . - N° consAculuf File reference no. - N° de r9fArence du dossier CJ 9 _ r1 . . %~ ; ~. .. t : c,., t ! ~ Cash free balance - Solde disponible Capital account Compte capital ' Province Revenue account Compte revenu ONTARIO continued . . . triol!fl" 'A r~-"I (Councillor - Conaelller) .~ T f~ /+-~ \ Coneelller) (Councillor - Conseiller) (Councillor - Conseiller) Expenditure - D9penses Authority (Indian Act Section Source of lunds AutoritA (Article de la Lol Bur Source des londs les Indiana) ~Caphl, aRevenue Revenu Recommending officer - RecommandA par Signature Dale A pproving officer - ApprouvA par Signature Dale . ~ada 1+1
Indizin and Northern Aflaires T " -Affalrs indiennes Canada at du Nord Canada Trondogket no. - N" cone6cutd File reference no. - N' do r6l6ronce du dossier BAND COUNCIL RESOLUTION " DE CONSEIL . D . E . . . BA. N, DE! . 7 a/~ - .;l / P NOTE : The words 110m our Band NOTA~ Funds" -capital- or Los mote "revenue", whichever *doe londe de noire "capital- Is the case, must appear bonds* ou In an resolutions "revenu" selon Is cas requesting expenditures doivent paraitre from Bend Funds. done loutea tea rbsdulions porlent sur dee dbpenses 1 mlme lea londs des bandes. Cash free balance - Solde disponible The council of the Le conseil de KASABONIKA LAKE BAND Capital account Compte capital ' Dale of DJ M Y-A Province duly convened meeting Dale de I'essembl6e dument convoqu6e' 2 ONTARIO Revenue account Comple revenu 2 0 D~ HEREBY RESOLV~: D CIDE, PAR LES PIR continued . . . TELEPHONE COMPANIES TAXATION BY-LAW "First Nation" means the Kasabonika Lake First Nation, an Indian band defined in as section 2(1) of the INDIAN ACT; rrgross receipts" means all regularly recurring revenue arising from telephones and other equipment used by customers on the reserve, which or require access to the reserve for operation, and shall revenue include from long distance calls billed to customers on the and there reserve ; shall be a deduction from "gross receipts" of any related amounts to uncollectible accounts on the reserve or amounts other paid to " telephone or utility companies for the use of their in equipment settlement with other telephone companies for long distance services ; "person" includes a corporation, partnership, agent or trustee, their executors, heirs, administrators or legal representatives ; "reserve" means the reserves of the First Nation as defined in of the section INDIAN 2(1) ACT; "Surveyor of Taxes" means the person appointed by the Council of Nation as the First the Surveyor of Taxes pursuant to this bylaw; "telephone company" includes a corporation, person or association owning, of persons controlling or operating a telephone system or line on or the reserve providing long distance telephone service through property, personal other than property, located on the reserve . continued . . . . /'(Councillor - Consell (Councillor - Conseiner) (Councillor - Conaellier) (Councillor - Conseiner) ~ (Councillor - Coneenler) (Councillor - Coneeiner) FOR DEPARTMENTAL USE ONLY - RtSERVE AU MINISTERE Expenditure - Obpenses Authority (Indian Act Section Source of funds E xpenditure - Dbpenses Authority (Indian Act Section Source of lunds Autorllb (Article de Is Lot eur Source des lands Aulorll6 (Article de la Lot our Sourcs des Ionds lea Indians) les Indians) aCapllal ~R Re m v ,~ en u ue Capital Revenue aRevenu Recommsnding officer - Recornmandb par ecommending officer - Recommendb par Signature Date Signature Date Approving olllcer - Approuvb par proving officer - Approuvb par Signature Date Signature Date 946 (12-B9) 7IS30~21-09685e2 Canada
Indian and Northern Allaires indiennes Affairs Canada of du Nord Canada Chronological no. - N" consecutit 'I! File'relerence no. - N " do riliffirence du dossier BAND COUNCIL ;fiESOLUTIbN RtSOLUTION DE CONSEIL DE BANDE ;W/o r. :.> NOTE: The words "from our ~ . Band Funds" 'capital' or "revenue", whkhever NOTA: Los Is Ihe case. must appear In all mole "dea fonde de resolutions requesting noire bonds* "capilal" ou salon expenditures from Bend Funds . "revenu" le cas doivent parailre dens toules les rbsdullons pwlent Bur des dApenses & mlme Iee fonds des bendee . Cash free balance - Solde disponible The council of the Le conseil de Capital account KASABONIKA Compte capital ' LAKE BAND DJ M Y"A Province Dale of duly convened meeting Dale de 1'assemblde Revenue dumenl convoqude account ' Comple revenu 2 2 0 ` ~ 9 I 6 I ONTARIO~ D HEREBY RESOLV : . DECIDE, PAR LES PRESENTES: continued . . . TELEPHONE COMPANIES TAXATION BY-LAW EXEMPTIONS 3 . a . The property or interest of a telephone company wholly owned by the First Nation or any member of the First Nation is exempt from taxation . b. The council of the First Nation may, by resolution, enter into an agreement with any person to exempt that person from taxation pursuant to this bylaw, in whole or in part, where the Council of the First Nation considers such agreement and exemption to be in the best interest of the First Nation. " ASSESSMENT AND TAXATION 4 . a . The on-reserve property interests of a telephone company shall be assessed on the basis of the gross receipts of that company from the reserve . b. Every telephone company owning, controlling or operating a telephone system or line on the reserve, shall provide the Surveyor of Taxes with a detailed statement by I March of each year, showing the gross receipts of the company from the reserve for the previous year ending on 31 December . c . The on-reserve property interests of a telephone company assessed pursuant section to 4(a) are taxable at the rate of 5Z of the gross receipts of the telephone company in the previous year . d . Taxes payable under this bylaw are a debt due to Kasabonika Lake First by Nation the telephone company . ' e . The gross receipts tax provided for in this bylaw shall be in lieu other of all tax that which may be imposed on the telephone company's interest the on reserve . ouorum 3 = Z' eC~.r~~r. continued . . . (Chief - Chef) l ` t._I (Councilicr - Consei9er) (Councillor - CodSseUler) (Councillor - Consellier) (Councillor - Conseluer) (Councillor - Coneailler) (Councillor - Conseilier) (Councillor - Coneeeler) --FOR DEPARTMENTAL USE ONLY - RESERVE AU MINISTERE Expenditure - 09penses Authority (Indian Act Section Source of funds E xpenditure - 09penses Authority (Indian Act Section Source of funds AutorilA (Article de Is Lot eur Source des fonds AutorilA (Article de Is Ld aur Source des lands tea Indians) )as Indiana) Cap,, ., []ReRveveennuue capital []RReevvenue Recommending officer - Recommendd per R ecommending officer - Recommand9 par Signature Date Signature Date Approving officer - ApprouvA per Approving officer - Approuv9 par Signature Dale Signature Date OO6 (12" 753421-0CWE582 - Ganad'a
Chronological no. - N " canadoutfl Flb reference no. - N1 do r6filrence du dossier BAND COUNCIL RESOLUTION RtSOLUTION DE CONSEIL DE BANDE V2/6 . 2 /0 JI NOTE : The words "from our Sand Funds" 'eapitel" or 'revenue" . whichever is the ease . NOTA: Les mole 'des must appear In ail fonde de nolre bonds" resolutions requesting expenditures from "capital' ou " revenu" eelon Band Funds . Is CBS doivenl paraltre dene toules les rdsdutione patent our dee dApeneee 1 mbme les fonde des bandes . Cash free balance - Solde disponible The council of the Le conseil de g~ABONIRA I.ARE BAND . Capital account Compte capital " D "J M Province Date of duly convened Y "A meeting Date de 1'assemblde Revenue dument convoqude account , 2 2 0 7 9 6 Compilerevenu ONTARIO DHEREBY RESOL1/9:DECIDE, PAR LES PR SENTES: continued . . . TELEPHONE CO1rIPANIES TAXATION BY-LAW ADMINISTRATION 5. a. The Council of the First Nation shall by resolution appoint a Surveyor of Taxes . b . The Surveyor of Taxes shall be responsible for the administration and implementation of the provisions of this bylaw. c. The Surveyor of Taxes shall prepare a report to the Council of the First Nation on or before 1 April in each year . The report shall include : ® i . A summary of the statements made under section 4(b) ; ii. The amo nt of tag to be levied against each telephone company pursuant to sect on 4(c) for the current year ; and iii . The recommendations of the Surveyor of Taxes with respect to the administration of this bylaw. d . Upon approval by the Council of-the First Nation of the report made to section pursuant 5(c), the Surveyor of Taxes shall forthwith issue a Tag Notice the to telephone companies owning, controlling or operating a telephone or line on system the reserve . e . Taxes are due and payable 21 days after the Tax Notice is posted . f . In addition to and separate from any penalty or enforcement that may be imposed under this bylaw, interest shall run on all taxes that are due and payable at the rate of 1.5x interest per month. Quorum 3 (Councillor - Conseftler) (Councillor - Coneelller) (Councillor - Conselller) (Councilor - ConeeAler) FOR DEPARTMENTAL USE ONLY - RtSERVt AU MINISTERE ~apenditme - Depenses Authority Qndlan Act-Section "Source of funds x'pendTlure-Depenses Avlhorlty(IndlanAct Sectionf Source of funds Aulorl1A (Article de Is Ld stir Source des fonds AutorhA (Article de la Lot sur Source dee fonds les Indians) lee Indians) acapital E]Revenue ~Cap",, ~Revenue Revenu Revenu lecommending officer - RecommandA par R ecommending officer - RecommandA par Signature . Dale Signature Date pproving officer - Approuvd par Approving officer - ApprouvA par . Signature Dale Signature Date ?5112"SM 7530 "21"1736QSQ2 , Gmad'a
(ndian and Northern Affaires indienne5 ' , -Affairs Canada et du Nord Canada r BAND COUNCIL R SOLUTIbNJ `,? ~_ ?' RESOLUTION DE CON$~,EIL DE BANDE NOTE: The words `from our Bend Funds' 'eapltal' or "revenue' which ev r i he case, must~e~ppe~ ar_In ~'ojf"ren1°~'"arillr'~ne The council of the Le conseil de ~S~ONIRA LAKE BAND DJ M Y" Date of duly A convened meeting Dale de i'assemblAe dument convoqu6e ' 2 2 0 ' 7 9 I 6 I D9 HEREBY RESOLV : . DCIDE, PAR LES PR~SENTES: continued. . . TELEPHONE COMPANIES TAXATION By-LAw TAX COLLECTION 6 . a . If the taxes imposed under this bylaw remain unpaid after 31 December of the year in which they are levied, the Council of the First Nation may bring an action in a court of competent jurisdiction to collect the debt . b . Taxes due and payable are a special lien and encumbrance on the reserve interests of a telephone company . " IMPOSITION PROVISION 7 . a . The Surveyor of Taxes shall notify, forthwith, each telephone company owning, controlling or operating a telephone system or line on the bylaw is in effect, by registered mail . b. Every telephone company owning, controlling or operating a telephone or line on the reserve shall commence tracking gross receipts from the reserve, for the purpose of preparing the report required under section 4(a), 60 days after the notice under section 7(a) is mailed until that year . c . For the first year that a tag is imposed under this bylaw, the tax shall be 5x of the gross receipts of each telephone company pursuant to section 7(b) . FOR DEPARTMENTAL USE ONLY - RItSERVE AU MINISTERE Expenditure - Ddpenses Authority (Indian Act Section Source of funds AutorilA (Article de to Lot our Source des fonds les Indians) aCepflel Revenue DRsvenu Recommending ollker - ReeommendA par Signature Dale Approving officer - ApprouvA par Signature Dale eD5 112"M 7690"214068tfS2 Chronological no. - N " consdculir File reference no . - NO do r6filrence du dossier elt reydutions reGues(ing, e~Cpenc~il_a,tas from Bend Funds . lou`~e!lea iAeoluliriais oertanr eui dn.d.e-nA.4-r.. .r-, Cash free balance - Solde disponible Capital account Compte capital " Province Revenue account Comple revenu "NTARI" , ~ I reserve that this system 31 December of continued . . . . /~ I ,-.e r e,-Y\ ly (Councillor - Coneeliler) (Councillor - Conaelller) (counclNor - conselller) Rpenditure - DApenses Authority (Indian Act Section Source of funds AulorItA (Article de Is Lot eur Source des londs too Indians) Revenue aCepN~ ~Revenu eeommendlng officer - ReeommendA per Signature Date proving officer - ApprouvA par Signature Date , Gmad'a
Indian and Northern Atlaires indiennes ChroAologkel no. - N " canedcutil T Affairs Canada et du Nord Canada, FAe roerence no. - N' do r4fdrence du dossier i _ . BAND COUNCIL RESOLUTION RtSOLUTION DE COINSEIL DE BANDE .tC; : ~ ~> (;:C~ ~i~ . .'! . Ont.ario~ _ ,.__... ~~~. .J.,_,_ .- . ......._W. .v.~ NOTE : The words "Irom our Bond Funds" *Capital" or "revenue", whichever Is the case. must appear in efl resolutions requesting expenditures from Bend Funds . NOTA : Los mote "des fonde de nolre bonds- "capflal" ou "revenu" eelon Is cos dotvent pareilre done loutes Ies rAsolulione portent out dee dApenees A meme lee fonds des bendee . Cash free balance - Solde disponible The council of the Capital account Le consell de Compte capital ' RASABONIKA LM BAND $ D-J M Y" A Province Dale o1 duly convened meetlng Revenue account Date de I'assembl8e dument convoqude '1 2 1 2 1 0 1 7 1 Compte revenu 9 6 ONTARIO ~ $ Dp HEREBY RESOLVE : DECIDE, PAR LES PR~SENTES : continued . . . TELEPHONE COMPANIES TAXATION BY-LAW APPEALS 8. An appeal, by a telephone company or the Council of the First Nation, of the basis upon which the calculation of a gross receipt was made pursuant to section 4(b), or an'appeal of the amount of tax levied pursuant to section 4(c), shall be made by way of action in a court of competent jurisdiction . This bylaw is hereby 10 made ata duly convened meeting of the Council of Rasabonika Lake First Nation this 22nd day of July, 1996 . Voting in favour of the bylaw are the following members of the Council ; 3 Quorum 1 ' r-,,-\ /c~ _. ...r, ~ .~ (CouncIllor - ConeeHler) (CouncNlor - ConeelAer) (councillor - Coneeiller) (Councillor - Coneeiller) (Councillor - Coneelller) (Councitta - Coneeltler) FOR DEPARTMENTAL USE ONLY - RtSERVt AU, MINISTERE Source of funds E xpenditure - DApenses ~ Autnorlty(Indfan Acl-Section Source of funds Expenditure - OApenaee Authorily (Indian Act Section de to Lot our Source des fonda Aulorfh3 (Article de to Lot our Source des londs AutorilA (Article lea Indians) lea Indiana) Revenue aCepllel apeY~~e aC~h~ ~Revenu ollicer - Recommandd per Recommending officer - RecommandAper Recommending Dale Signature Date Signature Approving olllcar - ApprouvA par Approving officer - ApprouvApar II Signature Date Signature Date 05 (12~89) 7M21~00&86eY Canad'a
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