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 Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 27th day of May, 2022.
On behalf of the First Nations Tax Commission
C.T. (Mann
First Nations Tax Commission
WHEREAS:
SQUAMISH NATION ANNUAL TAX RATES LAW, 2022
A. Pursuant to section 5 of the First Nations Fiscal lvfanagement 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 prope1iy assessment law and a prope1iy taxation law; and
C. Subsection I 0(1) of the First Nations Fiscal lvfanagement 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 Squamish Nation duly enacts as follows:
1.
2.
This Law may be cited as the Squamish Nation Annual Tax Rates Law, 2022.
In this Law:
"Act" means the First Nations Fiscal lvfanagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Squamish Real Property Assessment Law, 201 0; "First Nation" means the Squamish 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 prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Squamish Real Property Tacation Law, 2010.
3.
4.
Taxes levied pursuant to the Taxation Law for the taxation year 2022 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class.
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.
6.
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.
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.
9.
The Schedule attached to this Law forms pmt of and is an integral part of this Law.
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 on the 19 th quorum of four (4) members of Council was present throughout.
A QUORUM OF SQUAMISH NATION COUNCIL CONSISTS OF
~ COUNCILLORS
day of May, 2022 at which the required
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
Sylacobs Sumkwaht
~ l\ . 'LJ~ Ann Whonnock Syexwaliya
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SCHEDULE 2022 PROPERTY TAX RATES
PROPERTY CLASS Class 1: Residential Class 2: Utilities Class 4: Major Industrial Class 5: Light Industrial Class 6: Business and Other Class 8: Recreational Property/Non-Profit Organization
Capilano 2.56237 25.81453 29.17585 4.58511 7.86077 5.89026
RATE PER $1,000 Assessed Value Mission Seymour Stawamus 2.87580 2.76218 3.46880 55.61029 55.60676 53.95520 33.06920 16.34876 34.89730 9.97263 10.62881 13.12910 9.91861 8.92533 10.05430 4.15580 6.40329 4.57740
Kitsilano 2.69293 43.28588 39.61194 9.38244 9.31078 3.79979
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