Contenu de la décision
First Nations Tax Commission Commission de la 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 Lil'wat Nation in the Province of British Columbia, Lil'wat Nation Annual Tax Rates Law, 2020 Dated at Kamloops, British Columbia the 9th day of February, 2021.
On behalf of the First Nations Tax Commission les - Chief Commissioner Nations Tax Commission
LIL'WAT NATION ANNUAL TAX RATES 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and
C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights;
NOW THEREFORE the Council of the Lil'wat Nation duly enacts as follows: 1. This Law may be cited as the lil'wat Nation Annual Tax Rates 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; "Assessment Law" means the MC/8 Property Assessment Law, 2013; "First Nation" means the Lil'wat Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the MC/8 Property Taxation Law, 2013. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2020 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100), the taxable property shall be taxed at one hundred dollars ($100) for the taxation year.
5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. 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. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the 8th day of December 2020, at Mount Currie, in the Province of British Columbia .
A quorum of Council consists of Seven (7) members of Council. Kukwpi7 Skalulmecw Dean Nelson Poli}i,cal Ghi~f -----
Ma7ye~o/_;Madine Pascal :VL ~ Kfk7ak Councillor Helena Edmonds ~
Lhpatq Councillor Maxine Bruce ( YamRcen Councillor Tara Smith SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 of assessed Value 1 Residential 1.50233 2 Utilities 20.94338 5 Light Industry 11.23664 6 Business and Other 13.67107 2
·t£<llh/ R.e lAnJ Emhaka7 Councillor Felicity Nelson -~ ,,-------Tsek6namus Councillor Rosemary Stager
Sawt Councillor Martina .!1erre 1;_/ OA~ ii .hl/Vl,(_, '- r
SCHEDULE TAX RATES
PROPERTY CLASS 1 Residential 2 Utilities 5 Light Industry 6 Business and Other 3
RATE PER $1,000 of assessed Value: 1.50233 20.94338 11.23664 13.67107