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
Squamish Nation in the Province of British Columbia,
Squamish Nation Annual Expenditure Law, 2022
Dated at Kamloops, British Columbia this 27th day of May, 2022.
On behalf of the First Nations Tax Commission
C.T. (Manny) First Nations Tax Commission
WHEREAS:
SQUAMISH NATION ANNUAL EXPENDITURE LAW, 2022
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.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 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 oftheAct;
NOW THEREFORE the Council of the Squamish Nation duly enacts as follows:
1.
2.
This Law may be cited as the Squamish Nation Annual Expenditure Law, 2022.
In this Law:
"Act" means the First Nations Fiscal A1anagement 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 Squamish Real Property Assessment Law, 201 0; "Council" has the meaning given to that term in the Act; "First Nation" means the Squamish 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;
"prope1ty taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and
3.
4.
5.
6.
7.
8.
9.
"Taxation Law" means the Squamish Real Property Taxation Law, 2010.
The First Nation's annual budget for the budget year beginning January 1, 2022 and ending December 31, 2022, is attached as a Schedule and the expenditures provided for in the Schedule are authorized.
Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 of the Act.
The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
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.
The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
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 to the circumstances as they arise.
11. 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.
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12. (1) The Schedule attached to this Law, including any Appendices, forms pait of and is an integral part of this Law.
(2) A reference to the Schedule is a reference 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 Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by the Council on the 19 day of May, 2022 at which the required quorum of four ( 4) members of Council was present throughout.
A QUORUM OF SQUAMISH NATION COUNCIL CONSISTS OF
~ COUNCILLORS
SOUAMISH NATION COUNCIL 320 SEYMOUR BLVD MEETING HELD AT: NORTH VANCOUVER B. C.
MOVED BY:
Joyce Williams
DATED: May 19, 2022
Wilson Williams
Sempulyan
Kristen Rivers Tiyaltelut
SECONDED BY
Chief Richard Williams Xwelxwelacha Siyam
Shayla Jacobs
~ Q . w~ Ann Whonnock Syexwaliya
Wilson Williams Sxwfxwtn
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SCHEDULE 2022 ANNUAL BUDGET
PARTl:REVENUES I. Prope1ty tax revenues to be collected in budget year: a. Prope1ty Tax Revenues 2. Squamish Nation Own Source Revenue Contribution TOTAL REVENUES
PART 2: EXPENDITURES I. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services d. Other Protective Services 3. Transpo1tation a. Roads and Streets 4. Recreation and Cultural Services
a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing c. Community Planning 6. Environment Health Services e. Other Environmental Services 7. Fiscal Services e. Other Fiscal Services 8. Other Services d. Education e. Other Service - Purchased Local Gov't Services 9. Grants: a. Home owner grant equivalents: 10. Contingency Amount 11. Transfers into Reserve Funds 12. Repayment of moneys borrowed from Reserve Funds
$ 10,543,865 8,736,203 19,280,068
861,488 2,122,746 3,285,014
672,092 839,249
1,341,055 670,613 117,490 526,434
798,196 252,882
2,840,814 115,810 300,812 3,898,955
109,225 527,193
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TOTAL EXPENDITURES
19,280,068
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year
2.
Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$
0
Note: The following are the service agreements with third-paity service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. b. c. d.
The District of West Vancouver - comprehensive municipal services The District ofNmth Vancouver - comprehensive municipal services The City of North Vancouver - comprehensive municipal services The District of Squamish - comprehensive municipal services
$ 3,037,224 $ 739,822 $ 66,949 $ 54,960
Homeowners grants are comparable to those offered off reserve.
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DISTRICT EXPENDITURES ON LOCAL SERVICES
Squamish Nation Own Source Revenue Contribution Tax Revenue !TOTAL REVENUES
!Property Related Expenditures IH ome Owner Grant equivalents
General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services IC ontingency Amounts
Comprehensive Service Agreement IE XPENDITURES SHORT/ OVER REVENUES
4,151,528 7,990,692 12, 142,220 1
12,142,220
79,000
3,958,983 505,121 630,877 1,246,233 779,419 1,212,312 87,056 206,460
399,535
3,037,224
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Squamish Nation Own Source Revenue Contribution Tax Revenue !TOTAL REVENUES
IP roperty Related Expenditures IH ome Owner Grant equivalents
General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
IC ontingency Amounts IC omprehensive Service Agreement IE XPENDITURES SHORT/ OVER REVENUES
1,816,953 1,816,953
1,816,953
1,000
705,241 17,825 22,215 65,517 41,670 122,479 3,066 7,270
90,848
739,s22 1
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Squamish Nation Own Source Revenue Contribution Tax Revenue !TOTAL REVENUES
!Property Related Expenditures IH orne Owner Grant equivalents
General Government Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
!contingency Amounts IC omprehensive Service Agreement
1,665,037 647,308 2,312,345 1
2,312,345 1
27,000
962,778 82,027 102,232 301,499 126,303 563,629 14, I 07 33,456
32,365
66,949
IE XPENDITURES SHORT/ OVER REVENUES
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Squamish Nation Own Source Revenue Contribution Tax Revenue !TOTAL REVENUES
!Property Related Expenditures IH ome Owner Grant equivalents
General Govenunent Expenditures Protection Services Transportation Recreation and Culture Community Development Environment Health Services Fiscal Services Other Services
IC ontingency Amounts
Comprehensive Service Agreement IE XPENDITURES SHORT/ OVER REVENUES
2,916,550 84,406 3,000,956 I
3,000,956
2,225
639,791 67,119 83,925 1,037,430 103,685 942,395 11,581 53,625
4,220
54,960
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Squamish Nation Own Source Revenue Contribution Tax Revenue !TOTAL REVENUES IP roperty Related Expenditures IH ome Owner Grant equivalents
General Government Expenditures Protection Services Transp01iation Recreation and Culture Conununity Development Environment Health Services Fiscal Services Other Services IC ontingency Amounts Ic omprehensive Service Agreement IE XPENDITURES SHORT I OVER REVENUES
7,596
7,596
2,457 --4,914 ----
225
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