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Minister of Indian Affairs ¬t~ 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 bylaw made by the Chippewas of Mnjikaning First Nation, in the Province of Ontario, at a meeting held on the 8' day of March 1996 . Telephone Companies Taxation Bylaw Dated at Ottawa, Ontario this 16th Ministre des Affaires ,., indiennes et du Nord canadien CE~t'TIF~L) i'R.t,JE COPY OF ORIGINAL HKEWE, a ComTrtiift0Fer, etc ., Province of Ontario, for Government of Canada. Expires October 24, 1998 .
, . Page 1 of 4 Indian and Northern ~ Affaires indiennes T Affairs Canada et du Nord Canada nronaoakal no. - N " cans9cubl 476-1995-96-83 File reference no - N " de r6fArence du dossier BAND COUNCIL RESOLUTION " RESOLUTION DE CONSEIL DE BANDE NOTE : The words *from our Band Funds' 'capital" a 'revenue' . whichever a the case. must appear in all resolutions requesting expenditures from Band Funds . NOTA~ Los mots 'des fonds de notre bands' 'capital' ou 'revenu' salon Is cas donent pareitre dons loutes bs rAsolutions portent sur des dApenses A m6rne les fonds des bandes . Cash free balance - Solde disponible The council of the Capital account Le conseil de Chippewas of Mnjikaning First Nation Compte capital O,l M Y-A Province Date of duty convened meeting Revenue account Date de I'assemblAe dument convoqu6e ' 0 8 0 1 3 9 6 Ontario Compte revenu DQ HEREBY RESOLVE : DECIDE, PAR LES PRtSENTES : Adoption of Telephone Companies Taxation Bylaw WHEREAS pursuant to section 83 of the Indian Act, aband may, subject to the approval ofthe Minister of Indian Affairs and Northern Development, make bylaws for taxation for local purposes of land, or interests in land, in the reserve including rights to occupy, possess or use land in the reserve; AND WHEREAS it is the practice of the Province of Ontario for telephone and telegraph companies to pay a tax upon a percentage ofthe gross receipts within a local jurisdiction ; 4BE IT THEREFORE RESOLVED, that chief and council of the Chippewas ofMnjikaning First Nation adopt the following bylaw in an express exercise of its rights under section 83 of the Indian Act. Telephone Companies Taxation Bylaw 1 . DEFINITION (a) 'band" means the Chippewas ofMnjikaning First Nation; (b) "council of the band" means the council ofthe Chippewas ofMnjikaning First Nation ; (c) "customer" means a person who uses or purchases any kind of service from a telephone company ; (d) "gross receipts" means all regularly recurring revenue arising form telephones and other equipment used by customers on the reserve and shall include revenue from long distance calls billed to customers on the reserve; and there shall be adeduction from "gross receipts" of anyamounts related to uncollectible accounts on the reserve or amounts paid to other telephone or utility companies for the use of their equipment or in settlement with other telephone companies for long distance services ; (e) "person" includes a corporation, partnership, agent or trustee, their heirs, executors, administrators or legal representatives; (f) "reserve" means the reserves of the band as defined in the Indian Act, section 2(1), and special reserves pursuant to section 36 ; Ct"it 1li'lE0 1RVE COPY ®F O1~1G11V
Page 2 of 4 +' Indian and Northern ANaires indiennes Chronological no. - N° cons6culd Affairs Canada et du Nord Canada 476-1995=96-83 File reference no - N° de rAfArence du dossier BAND COUNCIL RESOLUTION RESOLUTION DE CONSEIL DE BANDE NOTE: The words 'from our Band Funds' 'capital' or 'revenue' . whichever is the case. must appear in alt resolutions requesting expenditures from Band Funds . NOTA. Los mots "des fonds de notre bands' 'capital* ou "revenu" selon Is cas doivent paraitre dans toutes tes rAsolutions portent sur des dApenses 9 mAme les fonds des bandes Cash free balance - Solde disponible The council of the Capital account Le conseil de Chippewas of Mnjikaning First Nation Compte capital Province Date of duly convened meeting ' o~ M Y-A Revenue account Date de I'assembltse dument convoqude Compte revenu 1 0 1 8 1 0 1 3 1 9 1 6 Ontario DQ HEREBY RESOLVE : DECIDE, PAR LES PRESENTES : "Surveyor of Taxes" means the person appointed by the Council of the Band as the Surveyor of Taxes pursuant to this bylaw, "telephone company" includes a corporation, person or association of persons owning, controlling or operating a telephone system or line on the reserve or providing long distance telephone service through property, other than personal property, located on the reserve. 2. EXEMPTIONS The property or interest of a telephone company wholly owned by the band or any " member of the band is exempt from taxation . The council of the band 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 band considers such agreement and exemption to be in the best interest of the band 3. ASSESSMENT AND TAXATION (a) The on-reserve property interests of atelephone 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 March lst in each year, showing the gross receipts of the company from the reserve for the previous yegr ending on December 31st. (c) The on-reserve property interests of a telephone company assessed pursuant to Section 4(a) of this bylaw are taxable at the rate of 5% ofthe receipts ofthe telephone company in the previous year. (d) Taxes payable under this bylaw are a debt due to the Chippewas of Mnjikaning First Nation by the telephone company. (e) The gross receipts tax provided for in this bylaw shall be inlieu ofall other tax which may by imposed on the telephone company's interest on the reserve . 4. ADMINISTRATION (MRTMIEb IR1.1E Ca OF aRILGIN " L&FltBE')WE110E, ardMdtlsslorr ¬ r, etc., Province ,of Ontario, for Govemment of Canatla . Expttes OsicDer 24, 1998. ..`
Page 3of4 Indian and Northern ' Affaires indiennes " Affairs Canada et du Nord Canada IChronolopicai no. - N " consAcutif 476-1995-96-83 File reference no - N " de rAlArence du dossier BAND COUNCIL RESOLUTION RtSOLUTION DE CONSEIL DE BANDE NOTE . The words 'from our Sand Funds' 'capasl' or 'revenue', whichever is the case, must appear m ae resdutions requestmq NOTA: expendituresfrom Bend Funds . Los rnots "des fonds de notre bande" "capital' ou "revenu' sebn b cas dolvent paraitre dens toutes be r6solutions portent sur dee dApenses A mAme les fonds des bendes . Cash free balance - Solde disponible The council of the Chippewas of Capital Le conseil de Mnjikaning First account Nation Compte capital DJ M Y-A Province Date of duly convened meeting Revenue account Date de I'assemblrse dument convoquAe ' 0 g 0 3 9 6 Ontario Compte revenu D HEREBY RESOLV DECIDE, PAR LES PR~SENTES : (a) The council of the band shall by resolution appoint a Surveyor ofTaxes . (b) The Surveyor of Taxes shall be responsible for the administration and implementation of the provisions of this bylaw. (c) The Surveyor ofTaxes shall prepare a report to the council ofthe band on or before April 1 st in each year . The report shall include : (i) A summary of the statements made under section 4(b) (ii) The amount oftax to be levied against each telephone company pursuant to section 4(c) for the current year; and (iii) The recommendations of the Surveyor ofTaxes with respect to the administration ofthis bylaw. (d) Upon approval by the Council ofthe band of the report made pursuant to section 5(c), the Surveyor ofTaxes shall forthwith issue a Tax Notice to the telephone companies owning, controlling or operating a telephone system or line on 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 1.5% interest per montfi . 5 . TAX COLLECTION (a) If the taxes imposed under this bylaw remain unpaid after December 31st ofthe year in which they are levied, the council ofthe band may bring an action in a court of competentjurisdiction to collect the debt. (b) Taxes due and payable are a special lien and encumbrance on the reserve interests of a telephone company. 6 . MPOSITION PROVISION (a) The Surveyor of Taxes shall notify, forthwith, each telephone company owning, controlling or operating a telephone system or line on the reserve that this bylaw is in effect, by registered mail . CERTIFiEif l'R~.TE COPY ®F ORIGINA LOUI9E-ASH%EWE, a ColfiAf sf`ioaef, etc ., Province of Ontario, for Government of Canada. Expires October 24, 1998 .
Indian and Northern Affaires indiennes `g' Affairs Canada . et du Nord Canada BAND COUNCIL RESOLUTION RtSOLUTION DE CONSEIL DE BANDE NOTE . The words 'Irom our Band Funds' 'capital" or 'revenue', whichever is the case, must appear In ell resolutions requesting expenditures from Band Funds. NOTA : Los mots 'des fonds de noire bsnde' 'capital, ou "revenu' selon b cas doivent parsltre dons toutes IN r6solutbns portent sur des ddpenses A m9me les fonde des bendes. The council of the Le conseil de Chippewas of Mnjikaning First Nation D,1 M Y"A Province Date of duly convened meeting Date de I'assemblAe dument convoquAe ' 0 8 0 3 9 6 Ontario DQ HEREBY RESOLV~~ DECIDE, PAR LES PR SENTES: (b) Every telephone company owning, controlling or'operating a telephone system or line on the reserve shall commence tracking gross receipts from the reserve, for the purpose ofpreparing the report required under section 4(a), 60 days after the notice under section 7(a) is mailed until December 31st ofthat year . (c) For the first year that a tax is imposed under thisbylaw, the tax shall be 5% ofthe gross receipts ofeach telephone company pursuant to section 7(b) . 7 . APPEALS An appeal, by a telephone company or the council ofthe band, ofthe basis upon which the calculation of a gross receipt was "made, pursuant to section 4(b), or an appeal of the amount or tax levied pursuant to sections 4(c)m, shall be made by way of action in a court of competent jurisdiction . Quorum Four (Chief -her) (Councillor - Conseieer) (Councillor - Canaellbr) (Councillor - Consedter) (Councillor - Conseiller) (Councd Con ubr) FOR DEPARTMENTAL USE ONLY - RtSERVt AU MINISTERE-6xpenditure - D6penses Authority (Indian Act Section Source of funds E xpenditure - D6penses AulorilA (Aniole de Is Lof sur Source des londe les Indiana) Capital []Rev us Recommending officer - Recornmand9 par R ecommending officer - RecanmandA par Signature Date Apprwinp oflieer - Approuvb par pranlnp otficer - Approuv9 par Signature Date M5 (12-eg) 7530-21-036-&W cayc z vi -Y Chronolopicsl no . - N° consAcutif 476-1995-96-83 File reference no. - N° de rAfArence du dossier Cash free balance - Solde disponible Capital account Compte capital Revenue account Compte revenu "Carried" CERTME01RUE COPY OF ORIGINAL OUT51rAWMWE', at"̀dMldi ion , etc ., Province of Ontario, for Government of Canada . Expires October 24, 1998. ~U (Covuriciea -, C _ iller (Councillor - Cons rt ) (Councillor - Consedler) A uthority (Indian Act Section Source of funds utoritA (Article de la La sur Source des fonds les Indiana) Capital ~Revenue Revenu Signature Date Signature Date Canad'a
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