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 Tsawout First Nation in the Province of British Columbia,
Tsawout First Nation Annual Expenditure Law, 2022
Dated at Kamloops, British Columbia this 28th day of July, 2022.
On behalf of the First Nations Tax Commission
C~zttmmissioner First Nations Tax Commission
TSAW OUT FIRST NATION 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 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.l) to make, at least once each year, a law establishing a budget for the expenditure ofrevenues 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 m accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Tsawout First Nation duly enacts as follows: 1. This Law may be cited as the Tsawout First Nation 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 Tsawout First Nation Property Assessment Law 2008; "Council" has the meaning given to that term in the Act; "First Nation" means the Tsawout First 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;
"property taxation law" means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act; and "Taxation Law" means the Tsawout First Nation Property Taxation Law 2008. 3. The First Nation's annual budget for the budget year beginning April 1, 2022, and ending March 31, 2023, is attached as a Schedule and the expenditures provided for in the Schedule are authorized.
4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13 .1 of the Act.
5. 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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
9. 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.
12.(1) The Schedule attached to this Law, including any Appendices, forms 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. 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 Council on the 29th day of June, 2022, at Saanichton, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council.
~✓ Chief Harvey Underwood
Councillor Donald Williams
Councillor John Etzel
Councillor Stan Sam
~
~
Wilson
Councillor Toby Joseph
Councillor Allan Claxton
Councillor Abraham Pelkey
Councillor Samantha Etzel
SCHEDULE
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ANNUAL BUDGET
PARTl:REVENUES 1. Property Tax Revenues to be collected in budget year: a. Property Tax Revenues b. BC HOG Benefit c. Property Tax - interest and penalties d. Tax Search Revenue TOTAL REVENUES
PART2:EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Firefighting b. Animal Control 3. Transportation a. Roads and Streets b. Snow and Ice Removal 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Environment Health Services a. Sewage Collection and Disposal
$1,334.605.26 $78,000.00 $34,204.00 $945.00 $1,447,754.26
$94,320.00 $135,735.91 $31,964.00
$121,420.23 $2,500.00
$30,000.00 $10,000.00
$25,000.00 $66,575.76 $20,000.00
$80,000.00
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6. Other Services a. General Services - Municipal b. Hospital Services c. Mosquito Control 7. Grants a. Homeowner grants equivalents 8. Contingency Amount TOTAL EXPENDITUES
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
$244,222.77 $57,640.00 $20,000.00
$447,841.21 $14,477.55 $1,401,697.43
$0.00
($46,056.83)
0.00
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. District of Central Saanich- General Service Agreement b. District of Central Saanich- Fire Protection Agreement c. District of Central Saanich- Mosquito Control Agreement d. Central Regional District- Hospital Service e. Central Regional District- General Service Agreement
$174,874.00 $115,859.49 $19,517.39 $54,474.00 $58,163.00
Note: This Budget includes the attached Appendix
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Appendix 1 Reserve Fund Balances
1. Contingency Reserve fund Beginning balance as of April 1, 2022 Transfers out a. to current year's revenues: b. to contingency reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. to current year's revenues: b. to contingency reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of March 3 1, 2023 2. Capital Projects Reserve fund Beginning balance as of April 1, 2022 Transfers out a. to current year's revenues: b. to Capital Projects reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. from current year's revenues: b. to Capital Projects reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of March 31, 2023
$608,318.59
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $6,083.19 $614,401.78
$865,106.78
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $8,651.07 $873,757.85
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