Contenu de la décision
CANADA PROVINCE OF NOVA SCOTIA COUNTY OF CUMBERLAND IN THE MATTER OF the Canada Evidence Act; -act-IN THE MATTER OF the certification of Indian Band By-Laws pursuant to Section 86 of the Indian Act, R.S .C . 1985 Chapter I-5 STATUTORYDECLARATION I, Beverley Clarkson of Moncton, Province ofNew Brunswick, do solemnly declare as follows: 1 . That on this date I was Director of Lands and Trusts Services, Atlantic Regional Office of Indian and Inuit Affairs; 2. The incumbent of the position of Director, Lands and Trusts Services has the powers of superintendent as set out in the Indian Act by virtue of a Ministerial declaration dated November 25, 1987, with respect to "superintendents" under Section 2(1) of the Indian Act. 3. That I have reviewed the attached copy of Miawpukek First Nation By-Law No. 99-22-11, being a by-law regulating the taxation of telephone companies on Reserve, having been enacted by the Miawpukek Band Council on November 22, 1999; 4. My review has determined that the attached copy of By-law No. 99-22-11 represents a true copy of the original . Consequently, it has been stamped as such and I have put my initial on each single page to reflect this finding; 5 . Pursuant to section 86 of the Indian Act I hereby certify the attached by-law as a true copy . 6. 1 make this solemn declaration conscientiously believing it to be true and knowing it to be ofthe same force and effect as if made under oath and by virtue of the Canada Evidence . Declared before me at erst, Nova Scotia this 'Beverley Cl son, Director ~day ofMayA.D. 2000 Lands and 1usts Services
Minister of Indian Affairs 0, ?-_~~°' Ministre des Affaires and Northern Development indiennes et du Nord canadien 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 by-law made by the Miawpukek First Nation, in the Province of Newfoundland, at a meeting held on the 22"d day of November 1999 . Miawpukek First Nation Telephone Companies Taxation By-law No . 99-22-01 Dated at Ottawa, Ontario this 4 ? day of 2000.
A AL MIAWPUKEKFIRST NATION BYLAWNO. 99-22-11 Telephone Companies Taxation Bylaw WHEREAS, pursuant to section 83 of the Indan Act, R. S .C . 1985, c.I-5, a band may, the subject to the Minister of Indian approval of Affairs and Northern Development, make bylaws for taxation for interests local purposes of in land, in land, or the reserve including rights to occupy, possess or use land in the reserve; AND WHEREAS it is the practice in the Province of Newfoundland for telephone and a tax telegraph companies upon a percentage to pay of the gross receipts within a local jurisdiction ; BE IT THEREFORE RESOLVED, that the council of the Miawpukek Band adopt the express following bylaw in exercise of an its rights under section 83 of the Indtan Act . SHORT TITLE 1 . This bylaw may be cited as the "Telephone Companies Taxation Bylaw" . DEFINITIONS 2. In this bylaw "band" means the Miawpukek Band; "council ofthe band" means the council of the Miawpukek Band; "customer" means a person who uses or purchases any kind ofservice from a telephone company ; "gross receipts" mans 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 there on the reserve; shall be a and deduction from "gross receipts" ofany amounts related to uncollectible accounts on the reserve amounts or paid to other telephone or utility companies for the use of their equipment or in settlement with telephone other companies for long distance services ; "person" includes a corporation, partnership, agent or trustee, their heirs, executors, administrators or legal representatives; "reserve" means the reserve(s) of the band as defined in the Indian Act, section 2(1), and special reserve(s) pursuant to section 36; "Surveyor of Taxes" means the person appointed by the council of the band as the Surveyor or this bylaw; Taxes pursuant to "telephone company" includes a corporation, person or association of persons owning, controlling telephone system or operating a or line on the reserve or providing long distance telephone service through property, personal property, other than located on the reserve . CERTIFIED Ti UE COPY U
EXEMPTIONS 3 .(1) The property or interest of a telephone company wholly owned by the band or any member ofthe band is exempt from taxation . (2) 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 . ASSESSEMENTAND TAXATION 4.(1) The on-reserve property interests of a telephone company shall be assessed on the basis ofthe gross receipts of that company from the reserve . (2) Every telephone company owning, controlling or operating a telephone system or line on the reserve, shall provide the Surveyor of Taxes with a detailed statements by March 1g` in each year, showing the gross receipts of the company from the reserve for the previous year ending on December 319` . (3) The on-reserve property interests of a telephone company assessed pursuant to section 4(1) ofthis bylaw are taxable at the rate of five (2.5%) of the receipts of the telephone company in the previous year. (4) Taxes payable under this bylaw are a debt due to the Miawpukek Band by the telephone company . (5) The gross receipts tax provided for in this bylaw shall be in lieu of all other tax which maybe imposed on the telephone company's interest on the reserve. ADMINISTRATION 5.(1) The council ofthe band shall by resolution appoint a Surveyor ofTaxes . (2) The Surveyor ofTaxes shall be responsible for the administration and implementation of the provisions of this bylaw. (3) The Surveyor of Taxes shall preparea report to the council of the band on or before April 1" in each year. The report shall include: (a) A summary of the statements made under section 4(2) ; (b) The amount oftax to be levied against each telephone company pursuant to section 4(3) for the current year; and (c) The recommendation of the Surveyor ofTaxes with respect to the administration of this bylaw . (4) Upon approval by the council of the band ofthe report made pursuant to section 5(3), 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. (5) Taxes are due and payable twenty-one (21) days after the Tax Notice is posted . CERTIFIED TRUE COPY
" (6) In addition to and separate from any penalty or enforcement that maybe imposed under this bylaw, interest shall run on all taxes that are due and payable at the rate ofone and a halfpercent (1 .5%) interest per month. TAX COLLECTION 6.(1) If the taxes imposed under this bylaw remain unpaid after December 31S` of the year in which they are levied, the council of the band may bring an action in a court of competent jurisdiction to collect the debt . (2) Taxes due and payable are a special lien and encumbrance on the reserve interests of a telephone company . IMPOSITION PROVISION 7.(1) 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 . (2) 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(1), sixty (60) days after the notice under section 7(1) is mailed until December 31s` of that year . (3) For the first year that a tax is imposed under this bylaw, the tax shall be 2.5 percent (2.5%) of the gross receipts ofeach telephone company pursuant to section 7(2) . " APPEALS 8 . An appeal, by a telephone company or the council of the band, ofthe basis upon which the calculation of a gross receipt was made, pursuant to section 4(2), or an appeal of the amount or tax levied pursuant to section 4(3), shall be made by way ofaction in a court of competentjurisdiction . This bylaw is hereby enacted by council at a duly convened council meeting held on this 22°a day of November, 1999 . uncillor Rembert Jeddore Councillor Brian Kelly Councillor Mardina Joe Councillor John N. Jeddore
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