Partie II - Lois des Premières nations promulguées

Ministre des Relations Couronne-Autochtones

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Minister of Crown-Indigenous Relations

Ottawa, Canada K 1A OH4

I, Minister of Crown-Indigenous Relations, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Westbank First Nation, in the Province of British Columbia, at a meeting held on April 17, 2023.

Westbank Expenditure Bylaw No. 23-TX-03

Dated at Ottawa, Ontario, this 19

day of

2023.

Hon. Marc Miller, P.C., M.P.

Canad.a

stga7tkWfniwt sgilxw (WESTBANK) EXPENDITURE BYLAW No. 23-TX-03

WHEREAS: A. stqa7tkwfniwt sqllxw (Westbank) has jurisdiction and authority over Westbank Lands; B. Pursuant to paragraph 83(1 )(a) of the Indian Act, the Council of a First Nation may make bylaws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands;

C.

D.

E.

F.

G.

Paragraph 83(1 )(a) of the Indian Act continues to apply to stqa7tkwfniwt sqilxw (Westbank), in accordance with section 275 of the i7 sckwlf skc'xipla7tet i7 sc'xenwixwtet (Westbank First Nation Self-Government Agreement);

The sexwl(wfnma7rh (Council) of stqa7tkwfniwt sqilxw (Westbank) has made a bylaw pursuant to section 83 of the Indian Act respecting property taxation for local purposes on reserve;

The sexwl(wfnma7rh (Council) of stqa7tkwfniwt sqilxw (Westbank) first enacted the Westbank First Nation Taxation Expenditure By-Jaw, 1995 (as amended) on June 6, 1995, and it was approved by the Minister of Indian Affairs and Northern Development on October 24, 1995;

The yf sexwkwfnma7rh (Council) of stqa7tkwfniwt sqllxw (Westbank) now desires to repeal the Westbank First Nation Taxation Expenditure By-Jaw, 1995, as amended, and to request the Minister to approve this Westbank Expenditure Bylaw No. 23-TX-03, a Local Revenue Law within the meaning of the stqa7tkwfniwt i7 Stkwnkwinpla7s (Constitution) and the i7 sckwlf skc'xipla7tet i7 sc'xenwixwtet (Westbank First Nation Self-Government Agreement), in accordance with the Indian Act; and

The yf saxw1<.wfnma7rh (Council) of stqa7tkwfniwt sqilxw (Westbank) has given notice of this Bylaw in accordance with the stqa7tkwfniwt i7 Stkwnkwinpla7s (Constitution) and the WFN Advisory Council Law No. 2017, and has considered any representations received by the sexwkwfnma7rh (Council),

NOW THEREFORE the yi sexwkwfnma7rh (Council) of stqa7tkwfniwt sqilxw (Westbank) repeals the Westbank First Nation Taxation Expenditure By-law, 1995, as amended, and replaces it with the following:

1. 1.1 2. 2.1

TITLE This Bylaw may be cited as the "Westbank Expenditure Bylaw No. 23-TX-03'. DEFINITIONS AND INTERPRETATION In this Bylaw, unless the context requires otherwise: "Act" means the Indian Act, RSC 1985, c 1-5, and the regulations made under that Act;

1

"Annual Budget" means a budget setting out the projected Local Revenues and projected expenditures of those Local Revenues during the Budget Year;

"Bylaw" means this annual expenditure bylaw enacted under subsection 83(2) of the Act;

"yi saxwkwf nma7rh (Council)" means the governing body of Westbank elected under Part VI of the stqa?tkwtniwt i? Stkwnkwinpla?s (Constitution);

"Budget Year" means January 1 to December 31 of the same year; "Interest", in relation to Westbank Lands, means any estate, right or interest of any nature in or to the Lands, including any right to occupy, possess or use the Lands and includes Improvements, as applicable;

"Local Revenue Law" means a stqa?tkwfniwt sqilxw (Westbank) law or bylaw that provides for the

(a)

(b)

taxation of Interests in Westbank Lands for local purposes or for the provision of local services,

levying and collection of user fees and development cost charges to provide for public works, community infrastructure and local services on Westbank Lands,

(c) issuance of licenses or permits for a fee, and (d) expenditure of Local Revenues; "Local Revenues" means money raised under a Local Revenue Law; "Property Taxation Revenue Fund" means Local Revenues collected by stqa?tkwtniwt sqilxw (Westbank) under the Taxation Bylaw;

"Stabilization Fund" means an account designed to hold any surplus monies remaining in the Taxation Fund at the end of the Budget Year specified in the Schedule;

"Taxation Bylaw" means the Westbank Property Taxation Bylaw No. 23-TX-01; "stqa7tkWfniwt sqilxw (Westbank)" means the Westbank First Nation, being a self-governing Indigenous Government as defined in the stqa?tkwtniwt i? Stkwnkwinpla?s (Constitution); and

"Westbank Lands" means (a) the following Westbank Indian Reserves: (i) Mission Creek (senxwaqwa?sten) Indian Reserve No. 8 in British Columbia,

(ii) (iii)

Tsinstikeptum Indian Reserve No. 9 in British Columbia, Tsinstikeptum Indian Reserve No. 10 in British Columbia,

2

2.2

2.3 2.4

2.5

2.6

2.7

2.8

2.9

(b)

(iv)

(v)

Medicine Hill (ak4 mrimstn) Indian Reserve No. 11 in British Columbia, and

Medicine Creek (nmrmsitkw) Indian Reserve No. 12 in British Columbia, and

lands set apart by Canada in the future as lands reserved for the use and benefit of stqa7tkw4niwt sqilxw (Westbank), within the meaning of subsection 91(24) of the Constitution Act, 1867.

Unless otherwise provided in this Bylaw, words, expressions, and rules of construction used in this Bylaw have the same meaning as in the stqa7tkw4niwt i7 Stkwnkwinpla7s (Constitution) and the Taxation Bylaw.

The Schedule to this Bylaw is attached to and constitutes part of this Bylaw. In this Bylaw: (a) words in the singular include the plural, and words in the plural include the singular; and

(b)

(c)

where a word or expression is defined, other parts of speech, and grammatical forms of the same word or expression have corresponding meanings; and

where both English and syilx terms are used in this Bylaw, both versions are equally authoritative and may be used interchangeably.

If any section of this Bylaw is for any reason held invalid by a decision of a Court, the invalid section or subsection shall be severed from and will not affect the remaining provisions of this Bylaw.

The headings given to the Parts, articles and sections in this Bylaw are for convenience of reference only, do not form part of this Bylaw and shall not be used in the interpretation of this Bylaw.

Unless otherwise noted, a reference to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment, and any law or bylaw referred to herein is a reference to a stqa7tkw4niwt sqilxw (Westbank) law or bylaw, as amended, revised, consolidated or replaced from time to time, and includes any regulations made under that law or bylaw.

Where a provision in this Bylaw or a Schedule to this Bylaw is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they may from time to time arise without reference to the present tense, future tense or the past tense.

This Bylaw shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.

3

3. 3.1

3.2

3.3

3.4

3.5

3.6

4. 4.1

5. 5.1

BUDGETS AND AUTHORIZED EXPENDITURES The Annual Budget of stqa7tkw4niwt sqilxw (Westbank) for the Budget Year beginning January 1, 2023, and ending December 31, 2023, is attached as a Schedule to this Bylaw and the expenditures provided for in the Schedule are authorized.

Expenditures from the Property Taxation Revenue Fund must be made only in accordance with the Annual Budget and the Taxation Bylaw.

Where stqa7tkw4niwt sqilxw (Westbank) wishes to authorize an expenditure not authorized in this Bylaw, or change the amount of an expenditure authorized, sexwkwfnma7m (Council) must amend this Bylaw in accordance with sexwl(wfnma7m (Council} procedure and the requirements of the Act.

All surplus monies remaining in the Property Taxation Revenue Fund at the end of the Budget Year specified in the Schedule may be transferred into the Stabilization Fund and may be applied towards the operation and administration costs for the next Budget Year, overruns on existing capital projects or for any purpose related to public works, community infrastructure or local services on Westbank Land.

The grants amounts set out in the Annual Budget are hereby approved as expenditures In accordance with the Taxation Bylaw.

This Bylaw authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.

EXTENSION OF TIME Provided that there has been substantial compliance with the provisions of this Bylaw, a procedural irregularity, technical failure to carry out a provision of this B,Ylaw or an insubstantial failure to comply with a requirement of this Bylaw by sexwkwinma7m (Council), the xatus i7 Kl sxaqeq (Surveyor of Taxes) or any other person appointed to carry out the administration or enforcement of this Bylaw does not in itself constitute a failure to comply with this Bylaw by such person.

REPEAL The Westbank First Nation Taxation Expenditure By-Jaw, 1995, as amended, is hereby repealed in its entirety.

4

6. 6.1

COMING INTO FORCE This Bylaw comes into force and effect on the day after it is approved by the Minister of Crown-Indigenous Relations or the Minister of Indigenous Services Canada, as applicable.

BE IT HEREBY RESOLVED AND AGREED: That this Bylaw, entitled the Westbank Expenditure Bylaw No. 23-TX-03, being read for the first, and third and final time by the yi

sexwkwi nma?m (Council) of stqa7tkw4niwt sqilxw (Westbank) held at duly convened meetings is:

1 st Reading: Read a first time by the yi sexwJ<wf nma?m (Council) at a duly convened meeting held on the 6th day of March, 2023.

2 nd Reading: Exempt from second reading pursuant to section 60.9 of the stqa7tkw4niwt i7 Stkwnkwinpla?s (Constitution).

3 rd Reading: Read a third time and enacted by the yi sexwkwf nma?m (Council) at a duly convened meeting held on the 17 th

Chief Robert Louie

I Councillor Jordan Coble

day of April, 2023.

Councillor Andrea Alexander

Councillor Angie Derrickson

~ Councillor Sara Tronson

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SCHEDULE - ANNUAL BUDGET ' -'"' Westbank First Nation • Local Government Services Budget n" ~c~-'. Rl:VCNUE Taxation Revenue Penalties and Interest Interest Earned on Bank Ooeratlno BC Transit Revenue Sharlno RDCO Sewer Parcel Fees Misc. Revenue Total Revenue

Local Imorovement Charoe Bvlaw 05-TX-03 Caoltal Prolects Fund ILIC Bvlaw 05-TX-03) -

EXPENDITURES WFN Home owner Grants

General Government Services: Board of Review Prooertv Tax administration Financial Services WFN General Administration Sncewlos Museum Lealslatlve Interaovernmental Affairs Advisorv Council Communltv Services Allowance for aooeals Total General Government Services

Protective Services !Westside Fire Protection

Law Enforcement Residential Tenancv Total Protective Services

Recreation Services Parks Recreation and Youth Total Recreation Services

Collections for other Governments BCAA Munlcloal Service Aoreement RDCO BC Transit Aoreement Munlcloal Service Aareement CWK Llbrarv Services Total Collections for other Governments

Communitv Develooment Services Plannlna and Develooment Public Works Garaae Total Community Development Services

Flscal Services Gailaaher's Canvon reserve Stabllizatlon Fund Caoltal Pro1ects Fund Contlnaencv Fund Contlnaencv Fund drawdown Total Flscal Services

Total Expenses / Chanqe Less Interest and other revenues TOTAL TAX REOUISITION

-

P2 2023 (24'

18 467 780 100 000 1 222 830 150 000 31 000 63 600 20 035.210

132 700 132 700

2 600 000

61 500 657072 1335648 1 938 600 308 091 1 347 283 657 164 47 300 554 785 so 000

6 957 443

2 600 000

428 713 19 080 3 047 793

621 087 621 087

170 100 760 492 616 634 627 385 474 740 2 649 351

740 043 1 361 443 2 101 486

- - 1 846 778 923 389 712 117 2 058 050

20 035 210 (1.567 430) 18 467 780

2022 (23'

17 336 155 70 000 50 000 100 000 31000 53 600 17.640 755

132 700 -132 700

2 500 000

51681 578.961 1026 427 1664 462 434.969 780,248 558,528 65 800 599 300 150 000

5 910.376

2 500 000

404 446 18 000 2 922.446

585 931 585 931

158 000 835 793 450 932 583 058 452 133 2.479 916

698 154 1,284 380 1982 534

so 000 - 1 733 616 1 733 616 (2 257 679) 1.259 552

17 640 755 (304 600) 17.336155

DlffERENCE

1 131 625 30 000 1172 830 so 000 0 10 000 2.394 455

0 0

100 000

9 819 78 111 309 221 274 138 -126 878 567 035 98 636 -18 500 -44 515 -100 000

1047067

100 000

24 267 1 080 125.347

35 156 35.156

12 100 -75 301 165 702 44 327 22 607 169.435

41 889 77 063 118,952

-so 000 0 113 162 -810 227 1 545 562 798 498

2 394,455 -1 262 830 1 131 625

PERCENT CHANGE

6.5% 42.9% 2345.7% 50.0% 0.0% 18.7% 13.6%

0.0% 0.0%

4.0%

19.0% 13.5% 30.1% 16.5% -29.2% 72 .7% 17.7% -28.1% -7.4% -66.7%

17.7%

4.0%

6.0% 6.0% 4.3%

6.0% 6.0%

7.7% -9.0% 36.7% 7.6% 5.0% 6.8%

6.0% 6.0% 6.0%

-100.0% 0.0% 6.5% -46.7% -68.5% 63.4%

13.6% 40% 6.5%

6

L i n e

Aooendlx 1: Analvls of Property Tax Contrnaencv Fund balance Avallabllltv for Capital Expenditure Westbank First Nation Contingency Fµnd Balance Analysis Preoared bursuant to Policy 2016 • 06 Report Prepared 13-APr-23

1 Previous Year end Fund Balance per audited financial $tements Contributions to Fund: 2 Current fiscal vear budaeted Contribution from Taxation 3 Interest earned year to date 4 Other contributions 5 Sub Total Balance Available before budaeted wlthdrawals (Sum Lines 1 to 4\ Budaeted Wlthdrawals aooroved YTD: I I 9 Approved non capital expenditures 7a Bylaw 22-TX-03 Trackless Machine Purchase I I 7b Bylaw 22-TX-04 Development Ser.ices Vechile Leases Purchase I Ba Internal Department Transfers (Contingency Fund Drawdown Annual Expenditure By-law 22-TX-01)

Bb Subtotal: Budgeted withdraw a ls 9 Fund Balance before proposed (new\ capital expenditure 10 Proposed (new\ capital expenditure Bvlaw: 11 Prolected balance after all receipts, withdrawals, and proposed exp.

(Sum of Lines 6 to 71 (Line 5 minus Line 8\

(Line 8 minus Line 9)

Minimum Required Balance Calculation: I I 12 Budgeted property tax revenue current year (See Current year (2023) Final Budaet) 13 Percentaae minimum balance required 14 Minimum Balance Calculation (Line 12 X Line 13\ 15 LRL meets requirement of the policy. YES (NO) lune 11 > Line 14 =" YES" lune 11 < Line 14 =" NO"

$ $ $ $ $

$ $ $ $ $ $

$

$ $

17,132,319

1,323,225 340,036

18 795 580

-155,690 126,732 2,257,679 2,540,101 16 255 479

16 255 479

18,467,780 80% 14 774 224

YES

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Appendix 2 Fund Income Contingency Fund Capital Projects Fund Stabilization Fund Fund Totals

LOCAL GOVERNMENT SERVICES RESERVE FUNDS December 31, 2022 Beginning Contributions Expenditures Interest Ending Balance 2022 Balance

17,132,319 5,037.751 2,294,478 24,464,548

-

1,733,616 1,733,616

3,467,232

340,036 129,219 62A39 531,694

-

19,205,971 6,900,586 2,356,917 28,463,474

8