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 Siksika Nation in the Province of Alberta, Siksika Nation Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission ) les - Chief Commissioner irst Nations Tax Commission
SIKSIKA NATION ANNUAL TAX RATES LAW, 2021
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 Siksika Nation duly enacts as follows:
1. This Law may be cited as the Siksika Nation First Nation Annual Tax Rates Law, 2021. 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 Siksika Nation Property Assessment Law, 2015; "First Nation" means the Siksika Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5( 1) (a) of the Act; "taxable property" has the meaning given to that tenn in the Taxation Law; and "Taxation Law" means the Siksika First Nation Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 shall be detennined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. 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 /~·day of _May, 2021 _, at Siksika, in the Province of Alberta.
A quorum of Council consists of Seven ( 7) members of Council.
Chief Ouray Crowfoot Councillor Carlin Black Rabbit Councillor Reuben Breaker Councillor Samuel Crowfoot
Councillor Tracy McHugh d >Uncillor Kendall Panther Bone Coun ~cillorusa2nolway Counci11orikeolway
SCHEDULE TAX RATES
PROPERTY CLASS RAT E PER $1,000 of Assessed Value
Class 2 - Non-Residential Class 4 - Machinery and Equipment
17.0992 10.3670