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
ʔaq̓am in the Province of British Columbia,
ʔaq̓am Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 9th day of June, 2022
On behalf of the First Nations Tax Commission
C.T. (Manny) Jules – Chief Commissioner First Nations Tax Commission
?AQ' AM ANNUAL TAX RAT ES LAW, 2022 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
and
B. The council of the First Nation has made a property assessment law and a property taxation law;
C. Subsection I 0( I) 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 and interests or rights;
NOW THEREFORE the Council of the 'taqam duly enacts as follows: 1. This Law may be cited as the '?acf am Annual Tax Rates Law, 2022. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the '?aqam Property Assessment Lmv, 2017; "First Nation" means 'tag am, 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 property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means '?aqam Property Taxation Lm11, 2017. 3. 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.
4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($ 100), the taxable property shall be taxed at one hundred dollars ($100) for the taxation year.
5. 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.
6. 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. The Schedule attached to this Law forms part of and is an integral patt of this Law.
9. 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 Council on the 2nd day of June, 2022, at Cran brook, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council. U£1U1i~~ Chief Joe Pierre Councillor Jason Andrew
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Councillor Julie Birdstone
Councillor Sancira Williams-Jimmy
Councillor Vickie Thomas
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PROPERTY CLASS
SCHEDULE TAX RATES
Class 1 Residential Class 2 Utilities Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
RATE PER $1000 of assessed value
8.4874 56.5000 22.5038 24.7818 20.6535 17.8328
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