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
Shuswap Band in the Province of British Columbia,
Shuswap Band Annual Rates Amending Law, 2022
Dated at Kamloops, British Columbia this 9th day of June, 2022 .
On behalf of the First Nations Tax Commission
C.T. (Manny) es - Chief Commissioner First Nations Tax Commission
SHUSW AP BAND ANNUAL RA TES AMENDING 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, 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 land, interests and rights in the reserve; B. The Council of the First Nation has made a property assessment law and a property taxation law; C. 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; D. The Council of the First Nation enacted the Shuswap Band Annual Rates Law, 2022 and now wishes to amend that law to establish a regulated rate of tax to be applied to the Canada Pacific Railway Company right-of-way area, pursuant to the First Nations Assessment and Taxation (Railway Rights-of-Way) Regulations; NOW THEREFORE the Council of the Shuswap Band duly enacts as follows : 1. This Law may be cited as the Shuswap Band Annual Rates Amending Law, 2022. 2. The Shuswap Band Annual Rates Law, 2022 is amended by adding the following additional rate to the Schedule to that law: Class 10- Railway Rights-of-Way 16.74284 3. 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 3.L day of MA'-j , 2022, at Shuswap Reserve, in the Province of British Columbia.
A~
cil consists of two (2) members of Cou;' - ~
Chief Barbara Cote
·
ouncillor Timothy Eugene
Councillor Mark Thomas