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 Williams Lake First Nation in the Province of British Columbia, Williams Lake First Nation Annual Tax Rates Law, 2021
Dated at Kamloops, British Columbia this 23rd day of June, 2021.
On behalf of the First Nations Tax Commission C.T. (Mann
Ju s - Chief Commissioner Firs Nations Tax Commission
WILLIAMS LAKE FIRST 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 Williams Lake First Nation duly enacts as follows: 1. This Law may be cited as the Williams Lake 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 Williams Lake Indian Band Property Assessment Law, 2016; "First Nation" means the Williams Lake First 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 term in the Taxation Law; and "Taxation Law" means the Williams Lake Indian Band Property Taxation Law, 2016. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 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 ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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. :n-, TIIlS LAW IS HEREBY DULY ENACTED by Council on the \Q day of June 2021 , at Williams Lake, in the Province of British Columbia.
A quorum of Council consists of four (4) members of Council. Chief William Sellars Councillor Shawna Philbrick Councillor Rick Gilbert 2
~~ ~ --Co cillor Joanne Moiese - ?!:~ Councillor Christopher Wycotte Councillor Shaleen Chelsea
SCHEDULE TAX RATES
RATE PER $1,000 PROPERTY CLASS of Assessed Value
1 Residential 2 Utilities 4 Major Industry 5 Light Industry 6 Business and Other 8 Recreational Property/Non-Profit Organization 9Farm 3
5.51528 25.81852 19.69042 15.20102 12.84350 5.73268 9.97268