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
Tsuut'ina Nation in the Province of Alberta,
Tsuut'ina Nation Annual Tax Rates Law, 2021
Dated at Victoria, British Columbia this 16th day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Mann ) Ju s - Chief Commissioner · Nations Tax Commission
Under the guidance of Almighty God, Our Creator, and as a sovereign Nation; We, the peoples of Tsuut'ina Nation, in preservation and continuation of the Tsuut'ina Nation's unique culture, identity, traditions, language and institutions, and with respect to the special relationship to the land and resources, in continued relationship with all First Nations and Canada; Do ordain and establish this law in accordance with our inherent right to governance.
Tsuut'ina Nation Annual Rates Law L.AR.2112
Nato ninist'iya dinachowi diyi nananitini k'asona diyi datl'ishi nanisaatluni niiha nihina?o-ha tlaat'a Tsuut'ina wusa dinaloku nihininisha, nihiusno, misila yino?i, nihigunaha misila nihininana?o-hi. Nisk'a uwa mits'i-hi tlaat'a dina-tii uwa Canada isla najuna adadanazini diyi datlishi dik'asilo niiha nihina?o-ha gwasaala.
A Document to Ratify the L.AR.2112 Within the Tsuut'ina First Nation Lands
Enacted on December 7, 2021min Tsuut'ina Nation Coming Into Force Upon Approval by The First Nations Tax Commission
Annual Rates Law
L.AR.2112
Preamble 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, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve;
B.
C.
The council of the Tsuut'ina Nation has made a property assessment law and a property taxation law; and
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, interests or rights in the reserve.
NOW THEREFORE the Council of the Tsuut'ina Nation duly enacts as follows: This Law may be cited as the Tsuut'ina Nation Annual Rates Law, 2021.
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L.AR.2112
Annual Rates Law
Table of Contents
Preamble ................................................................................................................................................. 2 Definitions and Interpretations ......................................................................................................... 4 Annual Rates Law ............................................................................................................................. 5 Appendix .......................................................................................................................................... 5 Schedule A ............................................................................................................................................... 7 2021 TAX RATES-TAX ZONE 1 ............................................................................................................... 7 Schedule 8 ........................................................................................................................................ 8 2021 TAX RATES-TAX ZONE 2 ............................................................................................................... 8
Chief and Council Signatory Page ...................................................................................................... 9
© Tsuut'ina Nation
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Annual Rates Law
L.AR.2112
Definitions and Interpretations
1.
2.
3.
4.
5.
6. 7.
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In this Law: (a) "Act" means the First Nations Fiscal Management Act, S.C. 2005, c.9, and the regulations made under that Act;
(b) (c)
(d)
(e)
(f)
(g)
"Assessment Law" means the Tsuut'ina Nation Property Assessment Law, 2018; "First Nation" means the Tsuut'ina 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;
"Tax Zone 1" means the reserve lands described in section 9(a) of the Tsuut'ina Nation Property Tax Law, 2018;
"Tax Zone 2" means the reserve lands described in section 9(b) of the Tsuut'ina Nation Property Tax Law, 2018;
"Taxable Property" means property in a reserve that is subject to taxation under a property taxation law; and
(h) "Taxation Law" means the Tsuut'ina Nation Property Tax Law, 2018. 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.
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.
Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
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.
The Schedule attached to this Law forms part of and is an integral part of this Law. This Law comes in force and effect on the date after it is approved by the First Nations Tax Commission.
© Tsuut'ina Nation
Annual Rates Law Appendix
L.AR.2111
L.##
Annual Rates Law
L.AR.2112
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© Tsuut'ina Nation
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Annual Rates Law
Schedule A
2021 TAX RATES-TAX ZONE 1
PROPERTY CLASS
RATE PER $100 of Assessed Value
Class 1- Residential
Class 2 - Non-Residential
3.8480
Class 3 - Farmland
Class 4 - Machinery and Equipment
© Tsuut'ina Nation
3.8480
Annual Rates Law
L.AR.2112
Schedule B
2021 TAX RATES-TAX ZONE 2
PROPERTY CLASS
RATE PER $100 of Assessed Value
Class 1- Residential
Class 2 - Non-Residential
1.9819
Class 3 - Farmland
Class 4- Machinery and Equipment
© Tsuut'ina Nation
L.AR.2112
Annual Rates Law
Chief and Council Signatory Page
THIS Law IS HEREBY made at this duly convened meeting of the Chief and Council of the Tsuut'ina Nation this 7th day of December 2021 by Nation Council Resolution.
Voting in favour of the Tsuut'ina Nation Annual Rates Law, as evidenced by signatures, are the following members of the Chief and Council:
~,-,. ~~ Tsuutna N)jion Chief
Member of Tsuut'ina Nation Council
n Council
Member of Tsuut'ina Nation Council // l/ed 2;
Member of Tsuut'ina Nation Council Jl2/~ Member of Tsuut'ina Nation Council
Member of Tsuut'inaationCou
Member of Tsuut'ina Nation Council
Member of Tsuut'ina Nation Council
© Tsuut'ina Nation
Member of Tsuut'ina Nation Council
Member of Tsuut'ina Nation Council