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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Expenditure Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission ules - Chief Commissioner First Nations Tax Commission
SQUAMISH NATION ANNUAL EXPENDITURE 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 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.1) 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 of the 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Expenditure 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;
"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 Squamish Real Property Assessment Law, 201(), "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish Nation, being a band named in the schedule to the Act;
"Law" means this annual expenditure law enacted under paragraph 5(1 )(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 imposed 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 Squamish Real Property Taxation Law, 2010.
3. The First Nation's annual budget for the budget year beginning January 1, 2021, and ending December 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 of the 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.
7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
9. 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.
10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
11. 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.
12. (1) The Schedule attached to this Law, including any Appendices, 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.
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13. 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 the Council at a duly called and conducted Council meeting conducted by videoconference on the 20 day of May, 2021, at which the required quorum of eight (8) members of Council was present throughout.
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD AQUORUMOF MEETING HELD AT: NORTH VANCOUVER B. C. SQUAMISH DATED: May 20, 2021 NATION COUNCIL CONSISTS OF MOVED BY: Jacob E. Lewis III SECONDED BY Kristen Rivers ..i COUNCILLORS 0--~ Orene Askew Alroy Baker K'etximtn ~~~ Deborah Baker Richard E. Baker Chief Ian Campbell K'ana Kasalus Xalek/Se]syu Siyam /f. ~ ~p Brandon Darbyshire-Joseph Carla George Joshua Joseph "5a~elacha Kwitelut/Kwelaw'ikw Skwetsi7meltxw #_;z__ \}--Christopher Lewis Deanna Lewis Jacob E. Lewis III Syeta~n ~al~alilh Xavil ~ ~!I»- ~ ?1. 1{',IL Dustin Rivers Kristen Rivers Sxwchalten iy ~elsnem Tiyaltelut Joyce Williams (dlPz, &)JP~ ~ Wilson Williams Marcus Wooden Sxwfxwtn Klakwagilagime 3
SCHEDULE ANNUAL2021BUDGET
PART 1: REVENUES Local revenues to be collected in budget year: Property Tax Revenue Squamish Nation Own Source Revenue Contribution TOTAL REVENUES PART2:EXPENDITURES General Government Expenditures Executive and Legislature General Administrative Other General Government Protection Services Other Protective Services Transportation Roads and Streets Recreation and Culture Services Recreation Culture Heritage Protection Other Recreation and Culture Community Development Housing Planning and Zoning Community Planning Environment Health Services Other environmental services Fiscal Services Other Fiscal Services Other Services Education Other Service - Purchased Local gov't services Taxes Collected for Other Governments 4
$ 10,885,400 5,353,023 16,238,423 636,618 1,542,298 2,855,574 TOTAL 5,034,490 680,377 TOTAL 680,377 299,275 TOTAL 299,275 921,324 418,576 117,490 359,631 TOTAL 1,817,021 762,024 114,878 TOTAL 876,902 2,150,361 TOTAL 2,150,361 296,281 TOTAL 296,281 564,039 3,929,061 TOTAL 4,493,100
Grants Home Owners Grant equivalents Contingency Amounts Transfers into reserve funds Repayment of moneys borrowed from reserve funds TOTAL EXPENDITURES PART 3: ACCUMULATED SURPLUS/DEFICIT Accumulated Surplus - Local revenues carried forward from the previous budget year
Accumulated Deficit - Local revenues expenditures carried forward from the previous budget year
BALANCE Note: The following are the service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: The District of West Vancouver - comprehensive municipal services The District of North Vancouver - comprehensive municipal services The City of North Vancouver - comprehensive municipal services The District of Squamish - comprehensive municipal services Homeowners grants are comparable to those offered off reserve.
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46,200 TOTAL 46,200 544,416 16,238,423
(0) $ 3,034,972 $ 753,935 $ 86,799 $ 53,356
DISTRICT EXPENDITURES ON LOCAL SERVICES Capilano Taxation District Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT/ OVER REVENUES 6
1,522,664.90 8,336,115.57 9,858,780.47 9,858,780.47 28,500.00 3,029,344.65 491,278.49 216,146.79 767,543.78 489,420.89 775,637.31 213,984.38 387,901.42 424,050.73 I 3,034,972.04 -
Seymour Taxation District Squamish Nation O'M! Source Rewnue Contribution TaxRewnue TOTAL RE\/ENllES Property Related Expenditures Home Owner Grant equivalents
General G:>vemment Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement Mission Taxation District Squamish Nation Own Source Rewnue Contribution TaxRewnue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General G:>vemment Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement I
EXPENDIT1JRES SHORT/ OVER REVffiUES -7
0 l,854;302.91 1,854,302.92 1,854,302.92 700.00 I
601,576.10 21,409.36 9,400.61 43,791.% 220,539.78 89,373.85 9,306.56 16,870.52 87,399.31 753,934.88 1,407,998.45 595,542.70 2,003,541.15 2,003,541.15 17,000.00 872,808.03 103,972.14 45,660.09 208,843.18 103,388.07 413,034.85 45,203.29 81,942.52 24,890.35 86,798.64
Stam1mus Taxation District Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Govemment Expenditures Protection Services Transportation Recreation and Culture Corrnnunity Development Environment Health Services Fiscal Services Other Services Contingency Amounts Comprehensive Service Agreement EXPENDITURES SHORT I OVFR REVENUES 8
2,415,744.79 96,517.37 2,512,262.16 2,512,262.16 -528,304.90 63,717.01 28,067.52 791,928.08 63,553.26 872,315.00 27,786.73 77,324.55 5,909.49 53,355.63 -
-Kits ilano Taxation His trict
Squamish Nation Own Source Revenue Contribution Tax Revenue TOTAL REVENUES Property Related Expenditures Home Owner Grant equivalents General Government Expenditures Protection Seivices Transpo1tation Recreation and Culture Community Development Environment Health Seivices Fiscal Seivices Other Seivices Contingency Amounts Comprehensive Seivice Agreement EXPENDITURES SHORT/ OVER REVffiUES 9
6,614.79 2,921.13 9,535.92 9,535.92 -2,456.75 --4,913.50 ----2,165.67 --