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 Skwah First Nation in the Province of British Columbia, Skwah First Nation Annual Expenditure Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission ) J les - Chief Commissioner Irst Nations Tax Commission
SKWAH FIRST NATION ANNUAL EXPENDITlJnli: LAW, 2021 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Ma11age111e11/ 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 I 0(2) of the First Nations Fiscal Ma1wge111e11t Act requires a first nation that has made a property taxation law or a law under paragraph 5( 1) (a. I) to make, at least once each year, a law establishing a budget for the expenditure ofrevenues raised under those laws; and D. The Council oft he First Nation wishes to establish an annual budget for the expenditure ofrevenues raised in the current taxation year, and wishes to authorize expendit1ires made in accordance with section 13.1 of the Act;
NOW THEREFORE the Council of the Skwah First Nation duly enacts as follows: 1. This Law may be cited as the Sk,\'(/h First Nation Annual Expenditure Lm1\ 2021. 2. In this Law: "Act" means the First Natio11s Fiscal Manage111e11t 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 projcctcdcxpcndituresofthose local revenues dming a budget year, and setting out expenditures made in accordance with section 13.1 of the Act;
"Assessment Law" means the Skwah First Nation Property Assessment Law, 2014; 1 ' ConnciP' has the meaning given to that term in the Act; "First Nation" means the Skwah First Nation, being a band named in the schedule to the Act; "Law" means this annual expenditme law enacted under paragraph 5(1)(6) of the Act as required by subsection 10(2)ofthe 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(l)(a) of the Act;
"property taxation law" means a law enacted by the First Nation under paragraph 5( l)(a) of the Act; and "Taxation Law" mcm1s the Skwah First Nation Property Taxation Law, 2014. 3. The First Nation's annual budget for the budget year beginning April I, 2021, and ending Mmd1 31, 2022, is at1ached as a Schedule and the cxpcnditums provide<! for in the Schedule arc authorized.
4. Expenditure,s of local revenues must be made only in accordance with the annual budget or in accordance with section 13. l 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 lo authmize an expenditure not authmized in this Law, or change tl1e amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requitements 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 nccessmy 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 lo the circumstances as they arise. 11. This Law 11111st be construed as being remedial and must he given such fair, large and liberal consh'ltction and interpretation as best ensures the attainment ofils objectives. 12.(1) The Schedule attached to this Law, including any Appendices, forms part of and is an integrnl part of this Law. (2) A reference to the Schedule is a refemnce to the Schedule to this Law. 13. This Law comes into force and effect on the day after it is approved by the First Nations 'fox Conunission. _,- 5f THIS LAW IS HEREBY DULY ENACTED by Council on the __ lli..:'__ day or_j/,J.jLf/_, 2021, at Chilliwack, in the Province of British Columbia. · I A quorum ofCotmcil consists of four (4) members of Council. --· __ ?l!JM4d!/ Councillor Alisha Peters Councillor Elia Julian Coun ill°l Edwa1d (Eddie) Gan:lner it/J_--'tj~~--uncillor John Williams
Councillor Shelia Stewart Councillor Stephen Williams 2
SCHEDULE ANNUAL BUDGET PA RT 1: REVENUES 1. Pro11erly tax revenues to be collected in budget year: a. Property lax revenues Total: PART 2: EXPENDITURE§ 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. BC Assessment 2. Protection Services a. Local Seivice Agreement 3. Transportation a. Roads and Streets b. Local Service Agreement 4. Recreation and Cultural Services a. Local Service Agreement 5. Community Development a. Land Rehabilitation and Bcautificalion b. Local Service Agreement - Planning/Developmenl 6. Environment Health Services a. Local Service Agrccme11t - Environmental Health b. Local Sc1viccAgreemcnt - Water/Sewer 7. Contingency Amounts a. Contingency Amounts Total Expenditures: PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Smplus- Local revenues carried fmwaid from the previous budget year BALANCE Tiie First Nation has the following se1vice agreement: City ofChilliwack, $14,256.59 for various municipal services
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$26,578 $26,578 £2,000 $2,500 $78 $4,974 $5,614 $2,629 $2,928 $1,860 $515 $1,048 $2,162 $270 $26,578 $0 $0