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Minister of Indian Affairs 92.W-AW Ministre des Affaires and Northern Development Ottawa, Canada K1A 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 Georgina Island First Nation, in the Province of Ontario, at a meeting held on the 11th day of March 1996 . Telephone Companies Taxation Bylaw #21 Dated at Ottawa, Ontario this 25th day of SePten-ber . indiennes et du Nord canadien 1996. RIGINAL LYNN LO~t S~E &NKEWE a Province of Ontario, for Govemnneot ot Canada. Expires October 24, 1998.
TELEPHONE COMPANIES TAXATION BYLAW #21 WHEREAS pursuant to section 83 of the Indian Act , a band 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 rights to occupy, possess or use land in the reserve; AND WHEREAS it is the practice ofthe Province of Ontario for telephone and telegraph companies to pay a tax upon a percentage of the gross receipts within a local jurisdiction ; BE IT THEREFORE RESOLVED, that the Council of the Chippewas of Georgina Island First Nation adopt the following bylaw in an express exercise ofits right under section 83 ofthe In i Act,, 1 . This bylaw may be cited as the Telephone companies taxation bylaw. DEFINITION 2 . In this bylaw: a) "band" means the Chippewas of Georgina Island Band; b) "council ofthe band" means the council ofthe Chippewas of Geor,g,ina Island band ; 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 from 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 a deduction from "gross receipts" ofany amounts 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 band as defined in the Indian Act , section 2(1), and special reserves pursuant to section 36; CERTIFIEU MUE COPY F ORIGINAL
g) "Surveyor of Taxes" means the person appointed by the Council ofthe Band as the Surveyor of Taxes pursuant to this bylaw; and will be Janice Taylor, Band Manager; h) "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. EXEMPTIONS 3 . (a) The property or interests of a telephone company wholly owned by the band or any member of the band is exempt from taxation . (b) The council ofthe 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 ofthe band . ASSESSMENT AND TAXATION 4 . (a) The on-reserve property interests of a telephone company shall be assessed on the basis ofthe gross receipts of that company from the reserve. ) 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 1 st in each year, showing the gross receipts of the company from the reserve for the previous year ending on December 31 st . (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 of the telephone company. (d) Taxes payable under this bylaw are a debt due to the Chippewas ofGeorgina Island Band by the telephone company. (e) The gross receipts tax provided for in this bylaw shall be in lieu of all other tax which may be imposed on the telephone company's interest on the reserve. CER FiED 1'IWE COPY OF ORIGINAL
TIFbEL) 11WE C Py .1 r, etc ., ADMINISTRATION province of Ontario. tor Governaient Of Canada. LVW0q Oct" 24. 1898. 5. (a) The council ofthe band has by resolution appointed 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 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 of tax to be levied against each telephone company pursuant to section 4(c) . (III) The recommendations of the Surveyor of Taxes with respect to the administration of this bylaw . (d) Upon approval by the council of the band ofthe report made pursuant to section 5(c), the Surveyor of Taxes 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 month. TAXCOLLECTION 6 . (a) If the taxes imposed under this bylaw remain unpaid after December 31 st of the year in which they are levied, the council ofthe band may bring an action in a court ofcompetent 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, forwith, each telephone company owning, controlling or operating a telephone system or line on the reserve that this bylaw is in effect, by registered mail . (b) Every telephone company owning, controlling or operating a telephone system or
(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 of preparing the report required under section 4(a), 60 days after the notice under section 7(a) is mailed until December 31 st of that year. For the first year that a tax is imposed under this bylaw, the tax shall be 5% ofthe gross receipts of each telephone company pursuant to section 7(b) . APPEALS 8. 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 ofthe amount or tax levied pursuant to sections 4(c), shall be made by way of action in a court of competent jurisdiction . CERr1S XJL p p . 1L 1iRL8J d'Y ®~,02"'RIGINAL YNN LOUISE ASHKEWE, vince of Ontario, for Government of Canada. EWUes October 24, 1898.
This bylaw is hereby made at a duly convened meeting ofthe Council of the Chippewas of Geor,gina Island Band this \ \ " "~ day of Cros~S, , 19 96 . Voting in favour ofthe bylaw are the following members of the Council. (Member of Council) "' being the majority of those members of the Council ofthe Cinpewas of Geor$ina Island Band present at the aforesaid meeting of the Council. The quorum of the Council is 3 members. Number ofmembers ofthe CounGil present at the meeting is 5 . . -(Member of Co 7111)( (Member ofCouncil) (Member of Council) I IFIE fl. U' 1i'~ol coI3Y IGINAL, ~ ou sa~wE~ com Province of Ontario, for Governmentof Canada. UpfR3 October 24, 1998.
® Indian and Northern Affaires indiennes T Affairs Canada ~ et du Notd Canada BAND COUNCIL RESOLUTION " RESOLUTION DE CONSEIL DE BANDE NOTE: The wads "from our Band Funds' 'capital" or 'revenue', whichever is the case, must appear in all resolutions requesting expenditures from Band Funds . NOTA. Los mots "des londs de nolre bonds" 'capital" ou "revenu" selon le cas dorvent parailre dans loutes les r6solutuons portent sur des dApenses A mBme les fonds des bandes The council of the t_e conseil de CHIPPEWAS OF GEORGINA D-~ M Y-A Date of duly convened meeting ' Date de I'assembl8e dument convoquAe 1 1 1 0 3 1 9 6 DECDE,EARRES PRESENTES : WHEREAS The Chief and Council have agreed to collect tax upon a percentage of gross receipts as it is the practice of the Province of Ontario for telephone and telegraph companies to pay a tax upon a percentage of the gross receipts within a local jurisdiction . WHEREAS The Chief and Council has agreed to pass the Bell Telephone Taxation By-Law as attached . WHEREAS Janice Taylor, Band Manager will be our Surveyor of Taxes pursuant to the attached By-Law . FOR DEPARTMENTAL USE ONLY - RESERVE AU MINISTERE Expenditure - DApenses Authority (Indian Act Section Source of funds AutoritA (Article de la Loi sur Source des londs lea Indians) Revenue It~ aRevenu ecommendmg officer - RecommandA par Signature Date Approving officer - ApprouvA par Signalure Date 80-5 (12-89) 7530-21-036-8582 ' Chronological no . - N° consAcuuf File reference no - N' do rdarence du dossier Cash free balance - Solde disponible Capital account Compte capital Province Revenue account Ontario Compte revenu E, aComrn(sshkier;etc ., Province of Ontario, for Govemment of Canada. Eapires Oomber 24, 1998. xpenditure - DApenses Authority (Indian Act Section Source of funds ulorltA (Article de la Loi sur Source des londs les Indians) -]Capital aRevenue Revenu ecommending officer - RecommandA par Signature Dale A pproving officer - Approuv6 par Signature ~ Dale Canad'a
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