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FIRST NATIONS TAX COMMISSION COMM ISSION 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 Tobacco Plains Indian Band in the Province of British Columbia,
YAQIT ?A·KNUQl:.l'IT FIRST NATION ANNUAL EXPENDITURE LAW, 2023
Dated at Kamloops, British Columbia this 8th day of June, 2023.
Chief Com mi ·oner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
YA Q' IT 'IA· KNUQU'IT FIRST NATION ANNUAL EXPENDITURE LAW, 2023
WHEREAS: A. Pursuant to section 5 of the First Nat ions 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 Firs/ Nations Fiscal Management Acl 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 Counci l of the First Nation wishes to establish an annual budget for the expendihire 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 Yaqit ?a knuqh' it First Nation duly enacts as follows: 1. This Law may be cited as Lhe Yaqit ?a knuqli 'it .ftrst Nation Annual Expenditure Law, 2023. 2. Tn th is 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 Tobacco Plains Indian Band First Nation Property Assessment Law, 2008; " Council" has the meaning given to tl1at term in the Act; "first Nation" means the Yaqit 7a ·knuqh ' it f irst Nation (Tobacco Plains lndian Band), being a band named in the schedule to the Act; "Law" means this annual expenditure la,v enacted tmder 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 tmder paragraph S(l)(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 Tobacco Plains Indian Band First Nation Property Taxation Law, 2008. 3. The Firsl Nalion ' s annual budget for Lhe budgel year beginning April 1, 2023, and ending March 31 , 2024, is attached as a Schedule and the expendihires 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.l of the Act.
5. The expenditures made in the current year before this Law is enacted a.re included in the annual budget and are authorized by this Law.
6. Where the First N ation wishes to authorize an expenditure not authorized in this Law, or change the amount of an cxpcndihuc authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
7. The grant amounts sel 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 necessar y categories of expenditures set out in the Schedule.
within any of the
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 E NA CTED by Council on the May 16, 2023, at Grasmere, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Chief Heidi Gravelle
Kyle S,1otlanain Way 24. 202310:36 MDT) Councillor Kyle Shottanana
Councillor Corey Letcher
Councillor A very Gravelle
Councillor Garret Gravelle
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SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Property tax revenues to be co llected in budget year: a. Property Tax Revenues
TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Firefighting b. Other Protective Services 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Other Transportation 4. Recreation and Cultural Services a. Recreation 5. Community Development a. Housing b. Planning and Zoning c. Community Connectivity 6. Environment Health Services a. Garbage Waste Collection and Disposal d. Recycling 7. Other Services a. Agriculture 8. Grants : a. Home owner grant equivalents: 9 . Contingency Amount TOTAL EXPENDITURES
$69,981.15
$69,981.15
$ 2,000.00 $ 5,000.00 $ 15,500.00
$12,000.00 $ 1,000.00
$ 5,000.00 $ 5,000.00 $ 2,500 .00
$ 1,000.00 $ 1,500.00 $ 2,500.00 $ 5,500.00
$ 3,500.00 $ 500.00
$ 2,500.00 $ 4,284.00 $ 697.15 $69,981.15
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PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year
2. Accumulated Deficit - revenue expenditures carried forward from tlie previous budget year
BALANCE
$ 0.00
$ 0.00
$ 0.00
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