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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 EXPENDITURE LAW, 2023
Dated at Kamloops, British Columbia this 26th day of May, 2023.
· ioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
SHUSW AP BAND ANNUAL EXPENDITURE LAW, 2023 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(l)(a.l) 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 of the First Nation wishes to establish an annual budget for the expenditure of revenues raised in the cmTent taxation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Shuswap Band duly enacts as follows: 1. This Law may be cited as the Shuswap Band Annual Expenditure Law, 2023. 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 Shuswap Indian Band Property Assessment Law, 2008; "Council" has the meaning given to that term in the Act; "First Nation" means the Shuswap Band, (formerly known as Shuswap Indian Band or Shuswap First Nation) being a band named in the schedule to the Act;
"Law" means this annual expenditure law enacted under paragraph 5(l)(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(l)(a) of the Act;
"property taxation law" means a law enacted by the First Nat ion under paragraph 5(1 )( a) of the Act; and "Taxation Law" means the Shuswap Indian Band Property Taxation Law, 2008. 3. The First Nation's annual budget for the budget year beginning April 1, 2023, and ending March 31, 2024 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 constrned 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. d~ THIS LAW IS HEREBY DULY ENACTED by Council on the IO day of May 2023, at Shuswap Reserve, in the Province of British Columbia.
A quorum of ouncil consists of two (2) members of Council.
Chief Barb Cote
Councillor Mark Thomas
Councillor Richard Martin
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SCHEDULE ANNUAL BUDGET PARTl:REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues TOTAL REVENUES
PART2:EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative C. Other General Government 2. Protection Services a. Policing b. Firefighting c. Regulatory Measures d. Other Protective Services 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transpo1tation 4. Recreation and Cultural Services a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program e. Tourism f. Trade and Industry g. Land Rehabilitation and Beautification h. Other Regional Planning and Development
$701,451.68 $701,451.68
$75,000.00 $ 146,951.68
$40,000.00
$30,000.00 $15,000.00
$65,000.00
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6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal d. Recycling e. Other Environmental Services 7. Fiscal Services a. Long-term Borrowing Payments to the First Nations Finance Authority b. Interim Financing Payments to the First Nations Finance Authority c. Other Payments TAS d. Accelerated Debt Payments e. Other Fiscal Services 8. Other Services a. Health b. Social Programs and Assistance c. Agriculture d. Education e. Other Service-RD EK Service Agreement 9. Grants: a. Homeowner grant equivalents: 10. Contingency Amount 11. Transfers into Reserve Funds a. Infrastructure Replacement Fund b. Infrastructure Improvement Fund TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year
$60,000.00
$2,000.00 $ 1,500.00
$ 165,000.00 $45,000.00 $10,000.00
$30,000.00 $30,000.00 $ 715,451.68
$14,000.00
BALANCE $0 Note: The following are the 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. RDEK Service Agreement b. RDEK Fire Agreement Note: This Budget includes the attached Appendix.
$ 165,000.00 $ 40,000.00
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Appendix Reserve Fund Balances 1. Capital Infrastructure Replacement Beginning balance as of April 1, 2023: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2024: 2. Capital Infrastructure Improvement Beginning balance as of April 1, 2023: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2024:
$85,091.84 $ $ $
$30,000.00 $ $ $1,000.00 $ 116,091.84
$ 305,527.72 $ $ $
$30,000.00 $ $ $1,000.00 $336,527.72
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