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First Nations Tax Commission Commission de Ia fiscalite des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the K'6moks First Nation in the Province of British Columbia, K'6moks First Nation Annual Expenditure Law, 2020 Dated at Kamloops, British Columbia this 25th day of June, 2020. C.T. (Manny) s- Chief Commissioner First Nations Tax Commission
K'OMOKS FIRST NATION ANNUAL EXPENDITURE LAW, 2020 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and, interests or rights in 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. Subsection 10 (2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5(1)(a.l) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and D. The Council ofthe First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act; NOW THEREFORE the Council of the K'6moks First Nation duly enacts as follows: 1. This Law may be cited as the K 'omoks First Nation Annual Expenditure Law, 2020. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "annual budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13.1 of the Act; "Assessment Law" means the K 'omoks First Nation Property Assessment Law, 2011; "Council" has the meaning given to that term in the Act; "First Nation" means the K'6moks First Nation, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5( I )(b) of the Act as required by subsection 10(2) of the Act; "local revenues" means money raised by the First Nation under a local revenue law and payments made to a First Nation in lieu of a tax iinposed by a law made under paragraph 5(1)(a) of the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and "Taxation Law" means the K'omoks First Nation Property Taxation Law, 2011. 3. The First Nation's annual budget for the budget year beginning April 1, 2020, and ending March 31, 2021, is attached as a Schedule and the expenditures provided for in the Schedule are authorized. 4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 ofthe Act. 5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law. 6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act. 1
' . ' 7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. A contingency reserve fund is hereby established for the purposes of funding unforeseen operating expenditures and stabilizing the temporary impacts of cyclical local revenue decreases. 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 defmed, 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 Law 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.(1) The Schedule, including any Appendices, attached to this Law forms part of and is an integral part of this Law. (2) A reference to the Schedule is a reference to the Schedule to this Law. 14. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. TIDS LAW IS HEREBY DULY ENACTED by Council on the ~th day of June, 2020, at Courtenay, in the Province of British Columbia. A quorum of Council consists ofthree (3) members of Council. ChiefNicole Rempel Councillor Barb Mitchell Councillor Richard Hardy 2
I d •. SCHEDULE ANNUAL BUDGET PART 1: REVENUES Local revenues to be collected in budget year: Property Tax Revenues BC Grant Program TOTAL REVENUES PART 2: EXPENDITURES 1 General Government Expenditures General Administrative/Wages 2 Protection Services 3 Transportation 4 Environment Health Services Sewage Collection and Disposal Garbage Waste Collection and Disposal 5 Grants: 6 Contingency Amounts 7 Transfers into reserve funds 8 Transfer to contingency reserve fund TOTAL EXPENDITURES 3 ·--- --- ---2020-2021 $ 43,400 $ 10,800 $ 54,200 $ 2,500 Operating Supplies $ 850 Firefighting $ 2,850 Roads and Streets $ 2,622 Snow removal and salt $ 1,000 $ 3,060 $ 2,120 Home owner grant $ 28,900 $ 4,878 s 51420 $ 54,200
.:· · ·' . .. . • PART 3: ACCUMULATED SURPLUS/DEFICIT Accumulated Surplus- Local revenues carried forward from the previous budget year $ Accumulated Surplus- Local revenues carried forward from the previous budget year $ BALANCE (Surplus/(Deficit) $ Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are payable by the First Nation during the budget year: Town ofComox, Fire Protection ofTaxation District $2,850 (New agreement in process of being drafted for next five years) Emterra, Garbage collection and disposal $2,120 Appendix Reserve Fund Balances 1 Contingency Reserve Fund Beginning Balance as of Aprill, 2020 $ Transfers out a. to current year's revenues: $ b. to reserve fund as a transfer: $ c. moneys borrowed for another purpose: $ Transfers out Sub-Total $ $ Transfers in a. from current year's revenues: $5,420.00 b. from reserve fund as a transfer to fund: $ c. borrowed moneys repaid to fund: $ Interest ( 1%) earned in current year: $ 54.20 Transfers In Sub-Total $ 5,474.20 Ending balance as of _March 31, 2021_: $ 5,474.20 4
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