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 Whitecap Dakota First Nation in the Province of Saskatchewan, Whitecap Dakota First Nation Annual Expenditure Law, 2021 Dated at Kamloops, British Columbia this 13th day of August 2021. On behalf of the First Nations Tax Commission C.T. (Mann ) J es -Chief Commissioner First Nations Tax Commission
WIIITECAP DAKOTA FIRST NATJO NNUAL EXPE DITURE LAW, 202 1 \ II EREA :
A. Pursuant to section 5 of the Fir:,/ Nations Fiscal Management Act, the council ofa fi rst nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve land , including laws authorizing the expenditure of local revenues;
B. The ouncil of the First ation has made a property assessment law and a property taxation law; C. ubsection I 0(2) of the First Nations Fiscal Management Act requires a fi rst nation that has made a property taxation law or a law under paragraph S( I )(a. I) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and
D. The Counc il o f 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 ection 13.1 of the Act;
NOW THEREFOR£ the Council of the Whitecap Dakota First ation duly enacts as follows: 1. This Law may be cited as the Whitecap Dakota First Nation Annual £r:penditure Law, 2021 . 2. In this Law: "Acr ' means the First Nations Fiscal Managemen/ 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 expend itures made in accordance with section 13.1 of the Act;
"Assessment Law" means the Whitecap Dakota Firs/ Nation Property Assessment law, 2012; "Council'" has the meaning given to that term in the Act; " First ation'' means the Whitecap Dakota First Nation, being a band named in the schedule to the Act; "Law"' means this annual expenditure law enacted under paragraph S( l)(b) of the Act as required by subsection J 0(2) of the Act;
"'local revenues" means money raised by the First Nation under a local revenue law and payments made to the First Nation in lieu of a tax imposed by a law made under paragraph S( I )(a) of the Act;
"property taxation law" means a law enacted by the First Nation under paragraph S( I )(a) of the Act; and '·Taxation Law" means the Whitecap Dakota First Nation Property Taxation law. 2012. 3. The First Nation's annual budget for the budget year beginning April I, 2021, and ending March 31 , 2022, 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. I of the Act. S. 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 w ishes to authorize an expenditure not authorized in th is Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements o f the Act. 7. Th is Law authorizes the expendi ture of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
8. 1- , ccpt ,, hen: othel"\\ise de fined. \\Ords and C\pression:, used in thi!> L:t\V have the rneoning<; given to them in the ,sc:, mcnt Lo ,, and the raxntion Lm\ . 9. \\'here o prm ision in this La11 i~ cxprCS!,Cd in the present tense, the provision applies to the c1rcum~tanccs o~ the) arise.
10. -, hi Lm, must be construed as being remedia l and must be given such fair, large and liberal construction and interpretation as best ensure:, the attainment of its obJectivcs.
11 .( I) l he chedule attached to this La,,. including the Append ice , form part of and is an integral part of this La 11 .
(2) A re fere nce to the Schedule is a reference to the chcdu le to this Law. lZ. This La,, comes into fo rce and elTect on the day aner it is approved by the First Nations Tax Commission. THI LA VI I I I ER EBY DULY E A TED by Council on the ~ day of Augu t 2021. at V,., hitecap, in the Province of ash.atchc\\an.
A quorum of Council consists of two (2) members of Council.
Chief Darcy Bear Councihlrank Ro)a l Council lor O,vayne Eagle
SCHEDULE ANN UAL BUDGET
PART l : REVENUES I . Local revenues to be co llected in budget year: a. Property Tax Revenues b. Payments received in lieu of taxes TOTA L REVENUES
$466. 115 $ 1,100,000 $1,566,115 3
PART 2: EXPENOITURES I. General Government Expenditures a. Executive and Legis lative b. General Administrative $2 19,454 C. Other General Government $7,000 2. Protection Services a. Policing $42,000 b. Firefighting $74,000 C. Regulatory Measures $6,000 d . Other Protective Services 3. Transportation a. Roads and Streets $300,000 b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services a. Recreation $85,000 b. Culture $60,000 C. Heritage Protection d . O ther Recreation and Culture 5. Community Development a. Housing $277,000 b. Planning and Zoning C. Community Planning d . Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply $130,000 b. Sewage Collection and Dis posal $60,000 C. Garbage Waste Collection and Disposal $ 110,000 d Recycling e. Other Environmental Services 7. Fiscal Services
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a. Long-tem1 Borrowing Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments d . Accelerated Debt Payments e. Other Fiscal Services 8. Other ervices a. Healtl1 $60,000 b. Social Programs and Assistance c. Agriculture d. Education $120,000 e. Oilier Service 9. Grants: a. Home owner grant equi valents: $ b. Other grants: i. $ ii . $ 111. $ I 0. Cont·ingency Amount $ 15,66 1 TOTAL EXPENDITURES $ 1,566, 115 PART 3: ACCUMULATED SURPLUS/DEFICIT I . Accum ulated Surplus - Local revenues carried forward from the previous budget year $0 2 . Accum ulated Deficit - Local reveoue expenditures carried forward from the previous budget year $0 BALANCE $0 Note: This Budget includes the attached appendices.
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Appe ndix A Reserve Fund Balances for Revenues Included in Part I of the Schedule I. Reserve Fund Balance Beginning ba lance as of April I, 202 1 : $185,120 Transfers out a. to current year revenues: $ b. to reserve fund as a trans fer: $ c . moneys borrowed for another purpose: $ Transfers in a. from current year revenues: $ b. from reserve fund as a trans fer to fund: $ c. borrowed moneys repaid to fund· $ Interest earned in current year: $ 10 Ending balance as of March 3 1, 2022: $1 85, 130 6
Appendix B Development Cost Charge Budget and Reserve Fund Ba lances Revenues. 1. Development cost charge revenues to be collected in current year: (a) Development Levies for Transportation Facilities (b) Devc loment Levies for Drainage faci li ties (c) Development Levies for Providing/Improving Park/Recreation Land (d) Development Levies for Sewage Facilities (e) Development Levies for Water Faci lities Expenditures: I . Development cost charge expenditures in the current year: (a) Transportation Faci lities {b) Drainage Facilities ( c) Providing/lmproving Park/Recreation Land (d) Sewage Facilities (e) Water Faci lities Balance: B. Development Cos1 Charge Reserve Fund Balances I. Transportation Facilities Beginning ba lance as of April I, 2021 : Transfers out
a. to current year development cost charge revenues: b. to _ ___ development cost charge reserve fond as a transfer: e. moneys borrowed fi-om fund for another local service purpose: Transfers in a development cost charge revenues lo be col 'lected in current budget year (estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund : Interest earned in current year: Ending balance as of March 31, 2022:
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 so $76,708.63
$ $ $ $ $ $ $ $76,708.63 7