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
Lake Cowichan First Nation in the Province of British Columbia,
Ts'uubaa-asatx Annual Expenditure Law, 2022
Dated at Halifax, Nova Scotia this 16th day of June, 2022.
On behalf of the First Nations Tax Commission
) Irst Nations Tax Commission
TS'UUBAA-ASATX ANNUAL EXPENDITURE 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 ofr eserve lands and interests or rights in reserve hµ1ds, including laws authorizing the expenditure oflocal revenues;
B. The Council oft he 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 S(l)(a.1) 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 oft he 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 of the Act;
NOW THEREFORE the Council of the Ts'uubaa-asatx duly enacts as follows; 1. This Law may be cited as the Ts'uubaa-asatx Annual Expenditure 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;
"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 Ts'uubaa-asatx Assessment Law, 2020; "Council" has the meaning given to that term in the Act; "First Nation'' means Ts'uubaa-asatx (formerly "Lake Cowichan First Nation"), being a band named in the schedule to the Act;
"Law" means this annual expenditure law enacted under paragraph S(l)(b) of the Act as required by subsection 10(2) oft he 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 S(l)(a) of the Act;
"property taxation law'' means a law enacted by the First Nation under paragraph S(l)(a) of the Act; and
"Taxation Law'' means the Ts'uubaa-asatx Property Taxation Law, 2020. 3. 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.
4. Expenditures oflocal revenues must be made only in accordance with the annual budget or in accordance with section 13 .1 of the Act.
S. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
6. 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.
7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. A Water Services Fee Reserve Fund is hereby established for the purpose oft he Ts'uubaa-asatax North Shore Estates water service. 9. A Sewer Services Fee Reserve Fund is hereby established for the purpose of the Ts'uubaa-asatax North Shore Estates sewer service. 10. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
11. 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.
12. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
13. 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.
14.(1) The Schedule attached to this Law, including any Appendices, fonns part of and is an integral part of this Law.
(2) A reference to the Schedule is a reference to the Schedule to this Law. 15. 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 the8th day of June, 2022, at Cowichan Lake, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Chief Georgina Livingstone
.7 ~ ~ o f/sir t eey ~
1vingstone
(]
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property Tax Revenues to be collected in Budget year a. Property Tax Revenues
TOTAL REVENUES
$49,912.55
$49,912.55
PART 2: EXPENDITURES
1. General Government Expenditures a. General Administrative
2. Transportation a. Roads and Streets 3. Community Development a. Housing c. Community Planning
4. Other Services a. Health b. Social Programs and Assistance 5. Grants a. Home owner grant equivalents 6. Contingency Amount
$10,000
$10,000.00
$10,000.00 $ 2,695.59
$3,805.71 $5,000.00
$3,420.00 $4,991.26
3
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus- revenues carried foiward from the previous budget year
2. Accumulated Surplus- revenues carried foiward from the previous budget year BALANCE
$49,912.55
$0.00
$0.00 so
Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. Town of Lake Cowichan: Water b. Town of Lake Cowichan: Sewer
$2,065.34 $1,819.18
Note: This Budget includes the attached appendices.
AppendixA 2022 Water Fee Law Budget and Reserve Fund Balance
A. Fees Current Year Budget Revenues: I. Fee Revenues to be collected in current year: 2. Moneys from Fee Reserve Fund to be expended in current year: Total Fee Revenues:
Expenditures: 1. General Administration 2. Water Service Agreement fe~s 3. Transfers into Fee Reserve Fund Total Fee Expenditures: Balance:
B. Fee Reserve Fund Balance Beginning balance as of April 1, 2021 : Transfers out to current year fee revenues: Transfers in from current year fee revenues: Interest earned in current year: Ending balance as of March 31, 2022:
$2,271.60 $0 $2,271.60
$206.26 $2,065.34 $0 $2,271.60 $0
$0 $0 $0 $0 $0
AppendixB 2022 Sewer Fee Law Budget and Reserve Fund Balance
A. Fees Current Year Budget Revenues: 1. Fee Revenues to be collected in current year: 2. Moneys from Fee Reserve Fund to be expended in current year: Total Fee Revenues:
Expenditures: 1. General Administration 2. Sewer Service Agreement fees 3. Transfers into Fee Reserve Fund Total Fee Expenditures: Balance:
B. Fee Reserve Fund Balance Beginning balance as of April 1, 2021 : Transfers out to current year fee revenues: Transfers in from current year fee revenues: Interest earned in current year: Ending balance as of March 31, 2022:
$2,001.19 $0 $2,001.19
$182.02 $1,819.18 $0 $2,001.19 $0
$0 $0 $0 $0 $0