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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Tsuut'ina Nation in the Province of Alberta,
TSUUT'INA NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 26th day of May, 2023.
Chief Com · oner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
TSUUT'INA NATION ANNUAL TAX RAT ES 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The Council of the Tsuut'ina Nation has made a property assessment law and a property taxation law; and
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 and interests or rights;
NOW THEREFORE the Council of the Tsuut'ina Nation duly enacts as follows: 1. This Law may be cited as the Tsuut'ina Nation Annual Tax Rates 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;
"Assessment Law" means the Tsuut'ina Nation Property Assessment Law, 2018; "First Nation" means the Tsuut'ina Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act; "Tax Zone I" means the reserve lands described in section 9(a) of the Tsuut 'ina Nation Property Tax Law, 2018;
"Tax Zone 2" means the reserve lands described in section 9(b) of the Tsuut'ina Nation Property Tax Law, 2018;
"taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Tsuut'ina Nation Property Tax Law, 2018. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2023 shall be determined by imposing the rates set out in the attached Schedules A and B, upon the assessed value of all taxable property in each property class.
4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedules A and B attached to this Law forms paii of and are an integral part of this Law. 8. 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 91i day of May, 2023, at the Tsuut' ina Nation, in the Province of Alberta.
of Council consists of seven (7) members of Council.
Minor Chief Shay Runner
Minor Chief Andrew Onespot Sr
Minor Chief Paula Big Plume
Minor Chief Steven Crowchild
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Minor Chief Tyson Heavenfire
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PROPERTY CLASS
SCHEDULE A 2023 TAX RA TES - TAX ZONE 1
Class 1 - Residential Class 2 - Non-Residential Class 3 - Farmland Class 4 - Machinery and Equipment
RATE PER $100 of Assessed Value
3.8480
3.8480
PROPERTY CLASS
Class 1 - Residential Class 2 - Non-Residential
SCHEDULEB 2023 TAX RATES TAX ZONE 2
RATE PER $100 of Assessed Value
1.9819
Class 3 - Farmland Class 4 - Machinery and Equipment
4