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
Bigstone Cree First Nation in the Province of Alberta,
Bigstone Cree First Nation Annual Expenditure Law, 2021
Dated at Victoria, British Columbia this 14th day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Ma ny) ules - Chief Commissioner rst Nations Tax Commission
.. .,..
File Reference No. &.R O~(o -2.l - 27-
BIGSTONE COUNCIL RESOLUTION
Date of duly convened meeting
Day:
Year: 2021
Province: Alberta
ANNUAL EXPENDITURE LAW 2021
WHEREAS, the Chief and Council of Bigstone Cree Nation met at a duly convened meeting on the above date and; WHEREAS, the Chief and Council of Bigstone Cree Nation are empowered to act on behalf of its' Membership and; 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 Bigstone Cree First Nation duly enacts as follows: 1. This Law may be cited as the Bigstone Cree First 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 Bigstone Cree First Nation Property Assessment and Taxation By-law; "Council" has the meaning given to that term in the Act; "First Nation" means the Bigstone Cree First 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 Bigstone Cree First Nation Property Assessment and Taxation By-law.
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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
8. 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.
9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
10. 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.
11. (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. 12. 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 on the __ day of ___ 20 __, at Wabasca, in the Province of Alberta.
Quorum:
6 (six)
Wabasca Council : Lawrence Oar
Chief: Silas W. Yellowknee
~~Anderaon
Wabasca Council: Helen Alook
Wabasca Council: Felix Schroder
Wabasca Council : Ken Alook
Calling Lake Council: Loretta Gladue
Wabasca Council: Don Gambler
C -hipewyan Lake C ouncil : Eva Yellowknee 12~ Wabasca Council : Robert Cardinal
SCHEDULE ANNUAL EXPENDITURE BUDGET 2021
PART 1: PROPERTY TAX REVENUES 1. Property tax revenues to be collected in budget year a. Property Tax Revenues
TOTAL REVENUES
PART2:EXPENDITURES 1. GENERAL GOVERNMENT EXPENTITURES a. Executive & Legislative - Governance b. General Administration - Tax Assessor c. General Administration - Bank Charges d. General Administration - Audit Subtotal
2. CONTINGENCY AMOUNT
3. TRANSFER INTO RESERVE FUND
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - Revenues carried forward from the previous budget years 2. Accumulated Deficit- Revenue expenditures carried forward from the previous budget year
BALANCE
$255,483.73
$255,483.73
$187,750.12 $20,500.00 $100.00 $3,500.00 $211,850.12
$18,085.61
$25,548.00
$255,483.73
$0.00 $0.00
$0.00
BIGSTONE CREE NATION PROPERTY TAX CONTINGENCY RESERVE FUND
Bigstone Cree Nation Property Tax Contingency Reserve Fund
Beginning Balance as of January 1, 2021
Transfers in: a. From Current Year Revenue b. From Current Year Revenue c. Borrowed monies paid back to Fund:
Transfers out: a. From Current Year Revenues: b. To Reserve Fund as a transfer c. Borrowed monies for other purposes
Interest Earned in Current Year
Ending Balance as of December 31, 2021
$44,290.00
$25,548.00 $0.00 $0.00
$0.00 $0.00 $0.00
$255.83
$70,093.83